(每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案。)ABC会计师

题型:多项选择题

问题:


(每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案。)

ABC会计师事务所接受委托审计D公司20×8年财务报表,丁注册会计师任项目负责人。在审计过程中,发现下列问题,请代为做出正确的专业判断。

如果针对特别风险仅实施实质性程序,那么注册会计师可以考虑( )。

A.仅实施实质性分析程序

B.实施穿行测试

C.使用细节测试

D.将细节测试和实质性分析程序结合使用

考点:注册会计师审计注册会计师审计47
题型:多项选择题

W公司销售部门在天津有一临时性的账户,本年曾办理过结算业务,年末余额较少,考虑到重要性和审计成本的原因,助理人员未对该行发函询证。( )

题型:多项选择题

                          Beijing Travel Company
Beijing-Singapore: four days in Singapore
Website; www. beijingtour. com
Telephone: 010一62617788
Miramber Hotel
Restaurant & Cafe, Swimming pool, KTV, Clothing store, Reading room
Travel Plans
▲ Day 1:
Morning: land at Singapore Changi Airport
Afternoon: take a bus tour of the island
Evening: have a party in the KTV
▲ Day 2:
Morning: visit the Handicraft Center and the National Museum
Afternoon: take the car to Sentosa Island (圣淘沙岛)
▲ Day 3:
Morning: take a walking tour of old Singapore, including Chinatown
Afternoon: take a boat trip around the island
▲ Day 4:
Morning: free time for shopping
Evening: return by air
Date of Departure(出发)            Price
August 16, 2012                  ¥3,220
August 17. 2012                  ¥3,100
August 18, 2012                  ¥2, 950
August 19, 2012                  ¥3,150
小题1:What's the telephone number of Beijing Travel Company?
A.010一62618877.B.010一62617788.
C.010一61627788.D.010一61628877.
小题2:Travelers in this tour group will go to Singapore______.
A.by airB.by trainC.by busD.by sea
小题3:On the second day,travelers in this group can______.
A.visit Sentosa IslandB.travel around by boat
C.go to ChinatownD.have a party in the KTV
小题4:When can travelers shop finely during the tour?
A.On the fast day.B.On the second day.
C.On the third day.D.On the last day.
小题5:If you only want to spend less than 3, 000 yuan,you can choose______ as your
departure date.
A.August 16B.August 17
C.August 18D.August 19
题型:多项选择题

使用白盒测试方法时,确定测试数据应根据______和指定的覆盖标准。

A.程序的内部逻辑
B.程序的复杂结构
C.使用说明书
D.程序的功能

题型:多项选择题

Standing too close to watch TV          your eyesight.

A.affects

B.effect

C.affect

D.effects

题型:多项选择题

在合同成立后,需要等待一定时期或者要到某个年龄才开始支付的年金是()

A.即期年金

B.延期年金

C.预付年金

D.普通年金

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