题目内容

注册会计师应当充分关注B公司在财务、经营和其他方面存在的可能导致对其持续经营能力产生重大疑虑的事项或情况及有关的经营风险,下列不属于财务方面存在疑虑的事项或情况的是()。

A. 存在债权人撤销财务支持的迹象
B. 发生重大经营亏损
C. 与供应商由赊购变为货到付款
D. 对发生的灾害未购买保险

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Mark Rothko emigrated to the United States ______.

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B. with his mother and brothers
C. with his mother and elder sister
D. with all his family

The Great Wall ______.

A. helped build trade only inside China
B. helped build trade in China and abroad
C. helped build trade only abroad
D. helped build trade only to remote areas

Which of the following is NOT true of chimpanzees?

A. Chimpanzees are often comfortable with strangers right away.
B. Chimpanzees eat meat as well as plants and fruit.
Chimpanzees use tools to help them get food.
Different chimpanzees have different personalities.

当评估的重大错报风险水平增高时,丙注册会计师可能采取的措施是()。

A. 缩小实质性程序的范围
B. 将计划实施实质性程序的时间从期中移至期末
C. 调高可接受的检查风险
D. 缩小控制测试的范围

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