【判断题】【消耗次数：1】
进一步审计程序相对风险评估程序而言,是指注册会计师针对评估的各类交易、账户余额、列报认定层次重大错报风险实施的审计程序,包括控制测试和实质性程序。
①
正确
②
错误
参考答案：
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相关题目
【单选题】
注册会计师设计和实施的进一步审计程序的性质、时间和范围,应当与评估的 ( )重大错报风险具备明确的对应关系。
①
财务报表层次
②
认定层次
③
账户余额
④
交易或事项
【单选题】
注册会计师设计和实施的进一步审计程序的性质、时间和范围,应当与评估的 ( )重大错报风险具备明确的对应关系。
①
财务报表层次
②
认定层次
③
账户余额
④
交易或事项
【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】
在实施进一步审计程序后，如果注册会计师认为某项交易不存在重大错报，而实际上该项交易存在重大错报，这种风险是
①
抽样风险
②
非抽样风险
③
检查风险
④
重大错报风险
【单选题】
在实施进一步审计程序后，如果审计人员认为某项交易不存在重大错报，而实际上该项交易存在重大错报，这种风险是（ ）。
①
抽样风险
②
检查风险
③
非抽样风险
④
重大错报风险
随机题目
【多选题】
I hope I can ________________ soon.
①
make my English better
②
make my English worse
③
improve my English
④
invent my English
【多选题】
_____________ , he began to write a report.
①
Finish the exploration
②
Having finished the exploration
③
The exploration finished
④
The exploration finish
【单选题】
The government enacted new laws to ________________ terrorism(恐怖主义).
①
fight for
②
fight against
③
fight in
④
fight at
【单选题】
Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.What is the main idea of this passage?
①
Anger should be dealt with in a proper way.
②
Different people deal with anger in different ways.
③
Doctors suggest dealing with anger by repressing it.
④
The best way to deal with anger is to laugh when angry.
【单选题】
It is _____________ that today people in some remote areas know about the rest of the world.
①
difficult
②
amazing
③
inferior
④
superior
【单选题】
They dont____________ the importance of this problem.
①
understands
②
understood
③
understanding
④
understand
【单选题】
The people who ____________ cars work very quickly.
①
astonish
②
assemble
③
afford
④
acquire
【单选题】
Tommy: Mommy, when will we have dinner? I’m starving.Mother: __________ We have to wait for Daddy.
①
OK, honey.
②
Quickly, honey.
③
Soon, honey.
④
All right, honey.
【单选题】
He____________ cold and hunger a great deal.
①
escaped from
②
suffered from
③
kept away from
④
came from
【单选题】
Youdonthavetobeinsuchahurry,Iwouldratheryou________onbusinessfirst.
①
wouldgo
②
willgo
③
went
④
havegone