题目内容
如果已识别出由于舞弊导致的重大错报风险，为将期中得出的结论延伸至期末而实施的审计程序通常是无效的，注册会计师应当考虑在期末或者接近期末实施实质性程序。()
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Questions 18-21
Do the following statements reflect the claims of the writer in Reading Passage 2？
In boxes 18-21 on your answer sheet write
YES——if the statement reflects the claims of the writer
NO——if the statement contradicts the claims of the writer
NOT GIVEN——if it is impossible to say what the writer thinks about this
Thirty per cent of deaths in the United States are caused by smoking-related diseases.
Questions 25-28
Classify the following statements as being
[A] a finding of the UCSF study
[B] an opinion of the UCSF study
[C] a finding of the EPA report
[D] an assumption of consultants to the tobacco industry
Write the appropriate letters A-D in boxes 25-28 on your answer sheet.
NB:You may use any letter more than once.
Smokers' cardiovascular systems adapt to the intake of environmental smoke.
Radar is used to determine the characteristics of radiocarbon.
Questions 36-39
Do the following statements reflect the opinions of the writer in Reading Passage 3？
In boxes 36-39 on your answer sheet write
YES——if the statement reflects the opinion of the writer
NO——if the statement contradicts the opinion of the writer
NOT GIVEN——if it is impossible to say what the writer thinks about this
Popper says that the scientific method is hypothetico-deductive.
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