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问题 单项选择题

在进行控制测试时，注册会计师如认为抽样结果无法达到预期信赖程度，则应当( )。

A．增加样本量或执行替代审计程序

B．增加样本量或执行追加审计程序

C．增加样本量，扩大测试范围

D．增加样本量或修改实质性测试程序

答案

参考答案：D

解析： 进行控制测试时，注册会计师如认为抽样结果无法达到对所测试的内部控制的预期信赖程度，则应考虑增加样本量或修改实质性测试程序。

单项选择题

临床上IgG型多发性骨髓瘤约占百分数为

A．80% 

B．70% 

C．60% 

D．40% 

E．20%
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单项选择题

Losing a job or not being able to find one almost always brings unwelcome changes. If you’’ve lost a job, the first feeling is often one of shock. On top of the loss of income, many people find the whole routine of their life is shattered, their contact with other people reduced, their ambitions halted and their identity as a worker removed.There may be good feelings too — it’’s nice to be able to lie in bed in the morning, to spend more time with children, or to have more time to think — a better job may be just around the corner. But, unless a better job does turn up, chances are the days start getting longer and the time becomes harder to fill. Many people pass through periods of difficulty in sleeping and eating. They feel irritable and depressed, often isolated and lonely.Despite all these problems, unemployment can be a chance for a fresh start. You can discover that it provides an opportunity to sort out or rethink what you want from life and how best you can get it. You can use the time to plan how to find a new job, learn a new skill, develop your hobbies, see if you can run your own business, do some voluntary work in your community or meet new people. It’’s up to you.

According to the passage, possible good feelings include the following EXCEPT being able to________.

A．have more time to think

B．have a new and better job

C．have more time to visit friends

D．spend more time with children
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