We cannot comment on whether _____ international standards s

正确答案：
既然我们对他们的主要职责（任务）就是使年轻人能够参与到一个共同的生活中去，因此我们不禁思考我们是否正具备这种力量，而这种力量将有助于我们获得这种能力。

正确答案：D

正确答案：B
【解析】OSI参考模型，有时也称做ISO或者7层通信参考模型，是在20世纪80年代初由国际标准化组织所认定的。

正确答案：
(b) International Standards on Auditing (ISAs)
The groundwork for an international set of auditing standards began in 1969 with a number of reports published by the
Accountants International Study Group that compared the situation in Canada, the UK, and US. The establishment of the
International Accounting Standards Committee (IASC), in 1973, generated calls for a similar body to be set up for auditing.
In the late 1970s the Council of International Federation of Accountants (IFAC) created the International Auditing Practices
Committee (IAPC) as a standing committee of the IFAC Council. (Subsequently the IFAC Board.)
Tutorial note: The IFAC Council was renamed the IFAC Board in May 2000.
The first ISA was issued in 1991. The codified core set released in 1994, which has remained the series to the present day,
has been increasingly accepted by national standard setters and auditors involved in global reporting and cross-border
financing transactions.
In July 2001, IFAC sought comment on the role of IASC3 and the future of ISAs. As a result of the review, in 2002, the IAPC
was renamed the International Auditing and Assurance Standards Board (IAASB). IAASB has made available, on its website,
the full text of ISAs since 2003.
Further, the growth of non-audit assurance services has led to the development of a new framework (‘The International
Framework for Assurance Engagements’) effective for assurance reports issued on or after 1 January 2005.
The hope that the take up of ISAs should follow the lead set by International Accounting Standards (IASs), following their
endorsement by IOSCO (the International Organization of Securities Commissions), has been expressed by many professional
bodies including ACCA and FEE (the Fédération des Experts Comptables Européens). FEE has been leading the debate on
the future of ISAs in Europe since 2001.
ISAs provide for the international harmonisation of national standards and the adoption of a global framework approach. As
a member of CCAB (the Consultative Committee of Accountancy Bodies) ACCA is committed to consulting its members on
the adoption of ISAs in the UK, and working with FEE, the European Commission (EC) and others.
In response to the move in the profession, away from the ‘traditional audit risk’ model, to a business risk model, IAASB issued
ISA 315 ‘Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement,’ ISA 330 ‘The
Auditor’s Procedures in Response to Assessed Risks’ and ISA 500 (Revised) ‘Audit Evidence’. These standards (and
conforming amendments) are effective for audits of financial statements for periods beginning on or after 15 December 2004.
That is, they will be applicable to financial statements for periods beginning on or after 1 January 2005 that in the European
Economic Area (EEA) and elsewhere will be adopting International Financial Reporting Standards (IFRSs) for the first time.
The adoption of ISAs has been welcomed by professional bodies as providing a robust approach to risk, fraud and quality
control that is particularly important in the light of recent events (Enron/Worldcom/Parmalat). For example, ISA 315 provides
additional guidance on the assessment of risks of material misstatement at the financial statement level and at the assertion
level.
Tutorial note: Recent developments could validly be illustrated with reference to other standards. For example, ISA 240
(Revised) ‘The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements’ that became effective from
1 January 2005 has raised auditor awareness of earnings management and the greater need for professional skepticism.
ISA 700 (Revised) ‘The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements’ is effective
for audits of financial statements for periods beginning on or after 15 December 2005. This proposed significant changes to
the auditor’s report to help promote consistency in reporting practices worldwide.
The International Organization of Securities Commissions (IOSCO) is in discussion with IAASB about the possible
endorsement of ISAs (similar to its endorsement of IASs).
Practicing professionals must keep themselves up to date on auditing standards if they are to provide quality audits. Failure
to do so could result in negligence claims and/or disciplinary action (e.g. by ACCA’s disciplinary committee). A survey by FEE
has demonstrated that the European accountancy bodies broadly comply with ISAs. However, an earlier survey4 of IFAC
member bodies showed that 14% had some significant differences (usually relating to reporting). IFAC needs to require its
member bodies to act rather than merely encourage implementation. A set of global ethical requirements will help improve
the implementation of ISAs as well as reduce the expectation gap in performing audits of financial statements.

正确答案：

正确答案：B
解析：推断题。由题干Frank Uloyd Wright定位到第四段第五句，这里说到Utzon在建筑领域曾与 Frank Uloyd Wright共事，两人当时有很多的共同见解，由此可见Utzon受了Frank Uloyd Wright的影响，B与文意一致。

正确答案：
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.

正确答案：C 
解答参考：C regarding在这里做介词，意思是―关于……‖。【译文】发言人说：―对于这些照片的出版我们不做评论。‖ 

正确答案：
6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTS
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) IFAC’s ‘Code of Ethics for Professional Accountants’
Since its issue in 1996, IFAC’s ‘Code of Ethics for Professional Accountants’ (‘The Code’) has undergone several revisions
(1996, 1998, 2001, 2004 and 2005). IFAC holds the view that due to national differences (of culture, language, legal and
social systems) the task of preparing detailed ethical requirements is primarily that of the member bodies in each country
concerned (and that they also have the responsibility to implement and enforce such requirements).
In recognizing the responsibilities of the accountancy profession, IFAC considers its own role to be in providing guidance and
promoting harmonization. IFAC has established ‘The Code’ to provide a basis on which the ethical requirements for
professional accountants in each country should be founded.
IFAC’s conceptual approach is principles-based. It provides a route to convergence that emphasises the profession’s integrity.
This approach may be summarised as:
■ identifying and evaluating circumstances and relationships that create threats (e.g. to independence); and
■ taking appropriate action to:
– eliminate these threats; or
– reduce them to an acceptable level by the application of safeguards.
If no safeguards are available to reduce a threat to an acceptable level an assurance engagement must be refused or
discontinued.
This approach was first introduced to Section 8 of The Code, on independence, and is applicable to assurance engagements
when the assurance report is dated on or after 31 December 2004.
Further to the cases of Enron, Worldcom and Parmalat, IFAC issued a revised Code in July 2005 that applies to all professional
accountants, whether in public practice, business, industry or government2.
A member body of IFAC may not apply less stringent standards than those stated in the Code. The Code is effective from
30 June 2006.
Practicing accountants and members in business must maintain the high standards of professional ethics that are expected
by their professional bodies (such as ACCA). These developments codify current best practice in the wake of the
aforementioned recent corporate scandals.
The developments in The Code have wider application in that it:
■ applies to all assurance services (not just audit);
■ considers the standpoints of the firm and of the assurance team.
Since ACCA is a member-body of IFAC the elevation of The Code to a standard will affect all Chartered Certified Accountants.
.

参考答案：D