[A] inspective [B] irrespective [C] perspective [D] prospective

正确答案：
(d) Professional accountant’s liability
Liability for reporting on PFI
Independent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecasts
and projections are inherently unreliable. If the forecast or projection does not materialise, and the client or lenders (or
investors) consequently sustain financial loss, the accountant may face lawsuits claiming financial loss.
Courts in different jurisdictions use various criteria to define the group of persons to whom independent accountants may be
held liable for providing a report on an inaccurate forecast or projection. The most common of these are that an accountant
is liable to persons with whom there is proximity:
(i) only (i.e. the client who engaged the independent accountant);
(ii) or whose relationship with the accountant sufficiently approaches privity;
(iii) and to persons or members of a limited group of persons for whose benefit and guidance the accountant supplied the
information or knew that the recipient of the information intended to supply it;
(iv) and to persons who reasonably can be foreseen to rely on the information.
Measures to reduce liability
As significant assumptions will be essential to a reader’s understanding of a financial forecast, the independent accountant
should ensure that they are adequately disclosed and clearly stated to be the management’s responsibility. Hypothetical
assumptions should be clearly distinguished from best estimates.
The introduction to any forecast (and/or report thereon) should include a caveat that the prospective results may not be
attained. Specific and extensive warnings (‘the actual results … will vary’) and disclaimers (‘we do not express an opinion’)
may be effective in protecting an independent accountant sued for inaccuracies in forecasts or projections that they have
reported on.
Any report to a third party should state:
■ for whom it is prepared, who is entitled to rely on it (if anyone) and for what purpose;
■ that the engagement was undertaken in accordance with the engagement terms;
■ the work performed and the findings.
An independent accountant’s report should avoid inappropriate and open-ended wording, for example, ‘we certify …’ and ‘we
obtained all the explanations we considered necessary’.
Engagement terms to report on PFI should include an appropriate liability cap that is reasonable given the specific
circumstances of the engagement.
The independent accountant may be able to obtain indemnity from a client in respect of claims from third parties. Such ‘hold
harmless’ clauses obligate the client to indemnify the independent accountant from third party claims.

参考答案：B

答案：B

解析：influential意为“有很大影响力的，有支配力的”；deceptive意为“欺骗性的，骗人的”；complementary意为“互补的，补充的”；prospective意为“潜在的，期望的”。根据题干前半句句意“我们不能以貌取人”，可知后半句想表达的意思是“外貌具有欺骗性”。故本题选B。

正确答案：C
C项inretrospect“回顾”与lookback“回顾”同义。其他选项意义分别为：prospect“景色，前景”，respect“尊敬”和perspectiveof“远景，看法，观点”。

正确答案：

正确答案：B

答案：B

解析：

答案：B

解析：

C     意为有很好的前景、前途

参考答案D

正确答案：A
A项regardless“不顾，不管”与句中的irrespective“不顾，不考虑”同义。其他选项则与此意义大相径庭：respective“各自的”，respectively“分别地”和inclusive“包括的”。

正确答案：C

正确答案：D

正确答案：C

答案：B

解析：