【单选题】【消耗次数：1】
控制测试的目的是（ ）。
①
评价控制是否有效运行
②
控制环节产生的重大错报
③
发现认定层次的重大错报
④
评价认定层次的运行有效性
参考答案：
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【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
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②
错误
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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。
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①
某类交易、账户余额的认定层次
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财务报表层次
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add to
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that
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horrible
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①
might never marry
②
will never marry
③
would never have married
④
would never marry
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①
has been
②
will be
③
will have been
④
would have been