重大错报风险是审计风险的组成部分,以下关于重大错报风险的说法中,不正确的是()。 A

题型:单项选择题

问题:

重大错报风险是审计风险的组成部分,以下关于重大错报风险的说法中,不正确的是()。

A.注册会计师评估财务报表层次重大错报风险考虑给予业务助理人员适当程度的监督指导

B.注册会计师在各类交易、账户余额、列报认定层次获取审计证据,以便在审计工作完成时,以可接受的低审计风险水平对财务报表整体发表意见

C.财务报表层次重大错报风险可以界定于具体的某类交易、账户余额、列报的具体认定

D.重大错报风险是财务报表在审计前存在的重大错报的可能性,与审计项目组人员的学识、技术和能力无关

考点:注册会计师审计注册会计师审计
题型:单项选择题
某商品连续两次降价,每次都降20%后的价格为m元,则原价是(  )
A.
m
1.22
B.1.2m元C.
m
0.82
D.0.82m元
题型:单项选择题

鸟类胚胎发育的部位是在鸟卵的

A.卵白

B.卵黄

C.胚盘

D.卵黄膜

题型:单项选择题

—________ do you play football?

—Twice a week. [ ]

A. How soon

B. How long

C. How often

题型:单项选择题

It is clear that we are rapidly becoming a global culture. New forms of information technology, intercontinental travel, and the complex nature of economics are all elements in such a change. Japan, an ancient (1) culture, now dominates the West economically while its own traditional (2) is rapidly becoming (3) in the process.
It does not take a great deal of analysis to see the vast interchanges of cultural influences in the world today. The thirst for (4) fashions, popular music, and the other elements of consumer culture (5) great inroads in non-Western lands while the West seeks out everything from the religious traditions of the Ease (6) the art and music these countries produce. In the field of (7) , to cite one conspicuous example, contemporary readers seek books (8) those of the West. Latin American authors, as well as those from Africa, Asia, and India, now find appreciative audiences.
A (9) culture does not mean a unitary or "one world" culture. It does mean that people are increasingly aware of the diversity of culture. World events enter our living rooms so that things that may once have been (10) of as distant (11) now greet us immediately and in color. We may watch those events on a television made in Japan while wearing clothes sewn in Thailand and shoes made in Hungary while snacking (12) food grown in Mexico. Such an economic interdependence reflects the reality of a global banking system, the globalization of the economy, and the increasing (13) of information and information technologies.
(14) has this shrinking of distances (and attitudes) become more clear than in the academic debates over what constitutes a liberal (15) education today. Is it possible (or desirable) to have the Western core of humanities (16) the center-piece of a curriculum The place of non-Western and non-traditional cultures as part of the general (17) of a student is hotly argued in educational circles. The very fact of that discussion (18) to the emergence of a global consciousness with a continued shrinking of parochial attitudes. The (19) that such globalization is hotly debated only emphasizes the profound nature of the (20) taking place in our culture.

题型:单项选择题

下面()管材的生产的定径方式不需要牵引。

A、内径定型法

B、管式真空定型装置

C、内压法

D、顶出法

更多题库