问题
单项选择题
注册会计师评价审计证据适当性时，不应当考虑( )。
A．文件记录的真伪
B．使用被审计单位生成的信息
C．证据的相互矛盾
D．成本效益
答案
参考答案：D
解析： 在评价审计证据时，不能用考虑成本效益来牺牲审计证据的适当性，应当在保证审计证据适当性的基础上考虑成本效益。
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注册会计师评价审计证据适当性时，不应当考虑( )。
A．文件记录的真伪
B．使用被审计单位生成的信息
C．证据的相互矛盾
D．成本效益
参考答案：D
解析： 在评价审计证据时，不能用考虑成本效益来牺牲审计证据的适当性，应当在保证审计证据适当性的基础上考虑成本效益。
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| Have you ever planted a few trees on Tree Planting Day? Each year, millions of people, both 1 , plant a lot of trees. But this may not be the best way to make your home a 2 place. Last week we visited a park in Hebei. We were 3 to find most of the trees had been burned. The workers told us that the trees 4 soon after they were planted because they weren't watered well enough. 5 workers burned them and cleaned the place for 6 trees to be planted this year. 7 a card found in one of the dead trees, a student wrote:"I hope this tree will grow up with me to 8 the backbone (栋梁) of our country." The workers said that the survival (存活) of the trees was really more important than 9 trees were planted. Some people in Beijing now have a new idea that they can donate (损赠) some money and let professionals (专业人士) plant and 10 the trees. | ||||
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