下列有关说法中不正确的是（）。A、对具有财务重大性的重要组成部分，注册会计师应执行审
题型：单项选择题
问题：
下列有关说法中不正确的是（）。
A、对具有财务重大性的重要组成部分，注册会计师应执行审计
B、对不重要的组成部分，注册会计师通常在集团层面实施分析程序
C、对重要组成部分，注册会计师应执行审阅
D、对可能存在导致集团财务报表发生重大错报的特别风险的重要组成部分，注册会计师应执行审计
题型：单项选择题
B
I always felt sorry for the people in wheelchairs. Some people, old and weak, can not get around by themselves. Others seem perfectly healthy, dressed in business suits. But whenever I saw someone in a wheelchair, I only saw a disability, not a person.
Then I fainted (晕倒) at Euro Disney due to low blood pressure. This was the first time I had ever fainted, and my parents said that I must rest for a while after First Aid, I agreed to take it easy but, as I stepped towards the door, I saw my dad pushing a wheelchair in my direction. Feeling color burn my cheeks, I asked him to wheel that thing right back to where he found it.
I could not believe this was happening to me. Wheelchairs were fine for other people but not for me, as my father wheeled me out into the main street, people immediately began to treat me differently.
Little kids ran in front of me, forcing my father to stop the wheelchair suddenly. Bitterness set in as I was thrown back and, forth. "Stupid kids… they have perfectly good legs. Why can't they watch where they are going?" I thought. People stared down at me, with pity in their eyes. Then they would look away, maybe be
cause they thought the sooner they forgot me the better.
"I'm just like you!" I wanted to scream. "The only difference is you've got legs. and I have wheels. "
People in wheelchairs are not stupid. They see every look and hear each word. Looking out at the faces, I finally understood; I was once just like them. I treated people in wheelchairs exactly the way they did not want to be 
treated. I realized it is some of us with two healthy legs who are truly disabled.
61. The author once______when she was healthy.
A. showed respect to disabled people
B. looked down upon disabled people
C. imagined herself sitting in a wheelchair
D. saw some healthy
people moving around in wheelchair
62. Facing the wheelchair for the first time, the author .
A. felt curious about it
B. got ready to move around in it right away
C. refused to accept it right away
D. thought it was ready for her father
63.The experience of the author tells us that "______".
A. life is the best teacher
B. people often eat their bitter fruit
C. life is so changeable that nobody can foretell
D. one never does to others what he would not like others do to him
64.Which is the best title for this passage?
A. How to Get Used to Wheelchairs
B. Wheelchairs Are as Good as Two Legs
C. People with Two Legs Are Truly Health
D. The Difference between Healthy People and the Disabled
65.How did the author feel when the little kids forced her father to stop the wheelchair suddenly?
A. Stupid. B. Calm. C. Excited. D. Bitter.