注册会计师在控制测试中使用统计抽样,如果样本结果不支持其对控制运行有效性的评估结果,

题型:单项选择题

问题:

注册会计师在控制测试中使用统计抽样,如果样本结果不支持其对控制运行有效性的评估结果,则注册会计师拟采取的措施是()。

A.扩大实质性程序范围

B.调低重大错报风险评估水平

C.改变实质性程序的时间

D.改变实质性程序的性质

考点:注册会计师第四章审计抽样第四章审计抽样题库
题型:单项选择题

“Who has more questions, a teacher or a student?”About this question a great learned man told his students that nobody does but a teacher.

The students got puzzled. With a smile, the teacher drew the circles.“Within the larger one is my knowledge of things and within the smaller one is yours. Out of the circles is still unknown to both of us. Since mine is larger, as you can see, the line that marks out the circle is longer. That makes it clear that who has more chances to face something still unknown.”

小题1:The great learned man believed that          .

A.a teacher has more questions

B.a student has more questions

C.a teacher has no questions

D.a student has no questions小题2:The students thought that            

A.a student has fewer questions than his teacher

B.a teacher has more questions than a student

C.those who have less knowledge have more questions

D.those who have more knowledge have more questions小题3:At the end of the story, the greatest learned man made a conclusion that     .

A.a student should learn more from his teacher

B.a teacher should not have many question

C.a student knows much more than his teacher

D.a teacher has more chances to face unknown knowledge小题4:Which of the following titles is NOT suitable for the story?

A.You will Never Learn English

B.A Teacher and His Student

C.There Is No Limit to Knowledge

D.One Is Never Too Old to Learn小题5:We can often find such an article in        .

A.a guidebook to a museum

B.any kind of books

C.a newspaper or a magazine

D.an encyclopedia(百科全书)

题型:单项选择题

成年人心肺复苏时,人工循环与人工呼吸次数比正确的是()

A.30:2

B.15:2

C.15:3

D.15:5

E.15:7

题型:单项选择题

遇有突发台风、暴雨、暴雪天气信息上报程序是如何规定的?

题型:单项选择题

若出现下列情形,我行有权处置经营性物业抵押贷款的抵押物。()

A.借款人连续2次未按约定归还贷款本息

B.借款人累计3次未按约定归还贷款本息

C.抵押物价值发生贬值

D.房地产市场出现重大变化

题型:单项选择题

( )是规划期中或期末时所要达到的成果,它反映某一时点区域或行业的总蓝图。

A.发展思路和开发方案
B.发展规划的条件
C.发展战略目标
D.产业结构和产业政策

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