如果某一审计项目的审计风险为5%,固有风险为70%,控制风险为40%,则检查风险应为()。
A. 8.75%
B. 17.8%
C. 35%
D. 20%
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注册会计师实地观察固定资产的重点应放在净值较高的固定资产。()
A. 正确
B. 错误
如果会计报表中存在重大错报事项,注册会计师运用常规审计程序通常应予以发现。但因工作疏忽而未能将重大错报事项查出来,就很可能在法律诉讼中被解释为()。
A. 违约
B. 普通过失
C. 重大过失
D. 没有过失
经批准设立的会计师事务所是注册会计师协会的会员。()
A. 正确
B. 错误
听力原文: The United States trade deficit widened, bringing the gap for last year to a record high of more than 725 billion dollars. The Commerce Department reported that the gap between what America sells abroad and what it imports rose by more than 65 billion dollars in December. It's been 15 years since the US was somewhere close to selling as much overseas as it buys from abroad. But the concern about the size of the trade deficit has grown in the last few years. Last year it was equivalent to 5.8 percent of total US national income. It's a problem politically because many members of Congress regard it as a sign that American jobs are being lost to other countries. The point was underlined by the especially contentious bilateral deficit with some Asian countries.
Which of the following statements about the US trade is TRUE?
A. The gap between its import and export narrowed.
B. The Commerce Department shows great concern.
C. What it imports has outnumbered what it exports.
D. Only the government concerns about the trade deficit.