A．She was impressed by it.B．It was a waste of money.C．She was amazed it had opened so
A. She was impressed by it.
B. It was a waste of money.
C. She was amazed it had opened so soon.
D. She didn't like it as much as the other wings.
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A．He felt upset because of her failure.B．He believes she will pass the test this time.
A. He felt upset because of her failure.
B. He believes she will pass the test this time.
C. He is sure they will succeed in the next test.
D. He did no better than the woman in the test.
注册会计师要求管理层提供的书面声明可仅限于单独或汇总起来对财务报表产生重大影响的事项，必要时，注册会计师应将对声明事项重要性的理解告知()。
A. 管理层
B. 治理层
C. 股东大会
D. 会计师事务所
注册会计师对投资业务实施实质性程序后，如果注册会计师推断的总体误差超过可容忍误差，经重估后的抽样风险不能接受，注册会计师()。
A. 应当增加样本量或执行替代审计程序
B. 应考虑增加样本量或修改审计程序
C. 建议管理层调整财务报表
D. 发表保留意见或否定意见
助理人员在审计D公司报表时，发现D公司2008年度报表中有关对X公司的投资业务存在错报(已由EFG会计师事务所审计)。注册会计师认为最适宜的措施是()。
A. 提请D公司召开临时股东大会予以说明
B. 通报给D公司，但不建议告知EFG会计师事务所
C. 要求D公司对2008年度财务报表修正并立即对外发布
D. 考虑该事项对2009年度财务报表的影响
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