【判断题】【消耗次数：1】
注册会计师应当针对评估的认定层次重大错报风险确定总体应对措施。
①
正确
②
错误
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相关题目
【判断题】
在确定实质性程序的范围时,注册会计师应当考虑评估的认定层次重大错报风险和实施控制测试的结果。注册会计师评估的认定层次的重大错报风险越低,需要实施实质性程序的范围越广。如果对控制测试结果不满意,注册会计师应当考虑缩小实质性程序的范围。
①
正确
②
错误
【单选题】
在财务报表重大错报风险的评估过程中,注册会计师识别的重大错报风险与财务报表整体广泛相关,进而影响多项认定,则属于( )的重大错报风险。
①
某类交易、账户余额的认定层次
②
财务报表层次
③
认定层次
④
列报层次
【单选题】
在财务报表重大错报风险的评估过程中,注册会计师识别的重大错报风险与财务报表整体广泛相关,进而影响多项认定,则属于( )的重大错报风险。
①
某类交易、账户余额的认定层次
②
财务报表层次
③
认定层次
④
列报层次
【多选题】
下列属于针对财务报表层次重大错报风险的总体应对措施的是（ ）。
①
提供更多的督导
②
向项目组强调在收集和评价审计过程中保持职业怀疑态度
③
选择实质性方案实施进一步审计程序
④
只在期末实施实质性程序
随机题目
【单选题】
Nobody is ______, so try not to worry too much about that.
①
full
②
entire
③
perfect
④
complete
【单选题】
Tom: It’s the most delicious fruit I have had a long time.
①
I’m so glad you like it.
②
You are not hungry now.
③
I like eating this fruit, too.
④
You should like it.
【单选题】
I feel very helpless to see the ____telephone bill.
①
including
②
increasing
③
declaring
④
decreasing
【单选题】
Alotofthesmalltownsintheareaaredefinitelyworth ____.
①
to visit
②
to be visit
③
be visited
④
visiting
【单选题】
You can not see the doctor ____ you have made an appointment with him.?
①
except ?
②
even ?
③
unless ?
④
however?
【单选题】
She was wondering whether he has been writing anything new ____
①
late
②
later
③
latter
④
lately
【单选题】
-Let me introduce myself, I’m Albert. - ____.
①
Pleased to meet you.
②
I’m very pleased.
③
Its my pleasure.
④
What a pleasure.
【单选题】
I think we’d better ____ , otherwise we will be late for class.
①
to hurry up
②
hurrying up
③
hurried up
④
hurry up
【单选题】
The shy girl felt ____ and uncomfortable when she could not answer her teacher’s questions.
①
awkward
②
amazed
③
curious
④
amused
【单选题】
Show me your ____ hand. Can you move it like that?
①
another
②
the other
③
other
④
the others