题目内容

A注册会计师是P公司2005年度会计报表审计的外勤审计负责人,在了解P公司基本情况后,A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在编制审计计划过程中,A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定,请代为做出正确的专业判断。
下列说法中,不正确的是()。

A. 审计重要性水平越高,所需审计证就越少;可接受的审计风险水平越高,则所需审计证据也越少;因此审计重要性水平与审计风险水平成正向关系
B. 一般而言,审计证据的相关与可靠程度越高,则所需审计证据的数量就可减少
C. 通过监盘获取的实物证据可以有力证实实物资产在会计报表上列示的恰当性
D. 控制风险初步评估水平越低,应取得关于内控设计合理和运行有效的证据越少

查看答案
更多问题

根据下图回答问题
图中所列国家为SCI的前十名,我国排名:

A. 第4
B. 第5
C. 第6
D. 第7

舍伍德(Sherwood)算法是一种常用的(57)算法。

A. 确定性
B. 近似
C. 概率
D. 加密

2010年2月6日,()高速铁路正式投入运营。这是中国中西部第一条高速铁路。这条高铁全长505公里,列车运行时速350公里。两地直达最短时间由6个多小时缩短至2小时以内。

A. 郑州至兰州
B. 西安至太原
C. 西安至洛阳
D. 郑州至西安

SECTION B PASSAGES
Directions: In this section, you will hear several passages. Listen to the passages carefully and then answer the questions that follow.
听力原文: It may be true, and we have to recognize obviously, that the population is badly housed and that we need more housing. However, housing uses up our scarce resources. It is pretty meaningless, therefore, to talk about providing more housing without taking into account the alternative use of resources. To provide more housing, when you have scarce resources, also implies, perhaps, making a choice between housing and other things which we could provide. Now, therefore, it's a question of priority. This is the problem which is true in U.K. market and it's also true in any housing market. The decision to provide more housing would involve giving up something. The question, therefore, arises. To what extent is the housing the greater priority than, say, health care and education so we come to the problem about choice. How are choices to be made in any economy, concerning how much housing is going to be provided? Indeed, how are the choices going to be made in any economy about anything which is provided?.., and who is going to make that choice? Basically, choices about how resources are allocated in any economy boil down to two possible ways of solving this problem. You either have the choices made directly by the government, or, the choices are made indirectly through the market.
What is the general topic of the lecture?

A. On housing.
B. On economy.
C. On marketing.
D. On choice of resources.

答案查题题库