问题
单项选择题
审计人虽在运用控制测试获取审计证据时，应考虑审计证据的充分性和适当性，以支持( )。
A．固有风险的估计水平
B．控制风险的估计水平
C．检查风险的估计水平
D．固有风险的实际水平
答案
参考答案：B
解析： 注册会计师执行控制测试的日的就是对控制风险做出评价，进而支持控制风险的计划估计水平。
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审计人虽在运用控制测试获取审计证据时，应考虑审计证据的充分性和适当性，以支持( )。
A．固有风险的估计水平
B．控制风险的估计水平
C．检查风险的估计水平
D．固有风险的实际水平
参考答案：B
解析： 注册会计师执行控制测试的日的就是对控制风险做出评价，进而支持控制风险的计划估计水平。
A famous foreign company in China wanted a Clerk for its public relation department (公关部). A beautiful girl with a master’s degree(硕士学位) went through a lot of challenges and her name was on the list. In the final stage she faced an interview together -with another girl. Both of them were outstanding, not only in looks but also in education. The girl was successful in the interview. It seemed that she would get the chance. At last the examiner asked her, "Can you come to the office next Monday?" Shocked by the unexpected question, the beautiful girl couldn’t make a decision at the moment, so she said, "I have to talk with my parents before I give an answer. " The examiner felt surprised but said calmly, "If so, let’ s wait till you are ready. The next day, the girl came to tell the examiner that her parents had agreed to let her begin work next Monday. But the examiner said regretfully (遗憾地), "Sorry, another suitable candidate (选手)has got the job. You had better try another place. "The beautiful girl was surprised. She asked for an explanation(解释) and was told, "What is needed here is a person who knows her own mind. " That was how a good opportunity right under the nose of a beautiful girl ran away. 小题1: The beautiful girl wanted to ask her parents for advice because_________
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