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L注册会计师是M公司2004年度合并会计报表审计的外勤审计负责人，在对报表合并相关事项进行审计过程中，需要考虑以下事项，请代为做出正确的专业判断。
在检查合并会计报表合并基础时，通常应实施的审计程序有( )。

A.检查母、子公司的会计报表决算日，会计期间是否一致
B.检查母、子公司所采用的会计政策是否一致
C.检查母、子公司所做出的会计估计是否一致
D.检查对纳入合并范围的所有子公司的长期股权投资是否均已经采用权益法核算

【参考答案】

ABD
解析：在检查合并会计报表合并基础的时候，通常应当实施的审计程序有：(1)检查合并会计报表工作底表所列个别......

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在对M公司2004年度会计报表进行审计时，A注册会计师负责关联方及其交易、或有事项的审计。在审计过程中，A注册会计师遇到以下事项，请代为做出正确的专业判断。为识别M公司存在的关联方交易，通常使用的审计程序有( )。
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Task 2Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.There are three ways you can go about writing a resume: you can rely solely on your memory; you can dust off(刷新) a previous resume and add something new to it; or you can create a new resume from a permanent personal data recorD.If you don't have a personal data record, prepare one now. There are four topic areas for which you will need to record details.EducationList the schools, colleges, and universities you have attended or are attending. Start at junior high school and record the name of each school, the address and telephone number, and the dates you were therE.Work Experience—Full name, address, and telephone number of the company or organization, and full name and title of each supervisor(主管) you worked for.—The dates you started and finished employment.—Your job title, or titles if you held several positions.—Your specific responsibilities and duties for each position.—Any special skills you learned on the joB.—Special praise you received, or results you achieveD.Social and Academic Activities—Membership in a club, society, or a group, particularly noting your responsibilities as an active participator or committee member.—Participation in community activities. Particularly describe any executive(主管的) or administrative positions you have held, with special responsibilities and dates.—Involvement in a technical society on a local or national level, with particular mention of any conferences you have attended or papers you have presented or publisheD.—Involvement in hobby activities.—Awards you have received for any activities you have been involved in.References(推荐人)List the name of people who, you feel, are best fitted to speak on your behalF.For each person, write down:—Full name, professional title, place of employment, and job position.—Employer's address and telephone number.—Home address and telephone number.When you use your old personal record to write a resume, you'd better______.A.make it look like something different from the previous oneB.change the data and rewrite itC.give some new information about itD.cut off the details and use as few words as possible
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