搜题请搜索小程序“爱下问搜题”
问题 多项选择题

下列关于注册会计师保持职业怀疑的表述中正确的有（）。

A.注册会计师仅在审计业务实施阶段保持职业怀疑

B.保持独立性可以增强注册会计师在审计中保持客观和公正、职业怀疑的能力

C.注册会计师应对相互矛盾的审计证据保持警觉

D.由于存货监盘程序成本高，注册会计师通过执行替代审计程序来获取审计证据

答案

参考答案：B, C

解析：选项A，注册会计师应当在整个审计过程中保持职业怀疑；选项D，审计中的困难、时间或成本等事项本身，不能作为省略不可替代的审计程序或满足于说服力不足的审计证据的理由。

完形填空

Chuck Wall teaches management and human relations at Bakersfield College. He walked into class one day and told his students that their h 小题1: was to perform one act of random(任意的) kindness. His students did not understand the assignment(任务), but the professor would not answer their questions. He e  小题2:  his students to find it out for themselves.

One week later, the students entered the classroom excited to s  小题3:  their stories. One student told of distributing （分配，散发）blankets to the homeless, another had contacted a long, lost friend, and another student r   小题4: that he had helped a dog to find its owner. Students were energized(激励) by the homework assignment and wanted other people to be kind too. W  小题5:  the support of local businesses, the students made stickers to put on cars that invited people to do something k 小题6: for others. They sold the stickers and decided to donate the money to a center for the blind –not surprising as Professor Wall is blind.

Since then, s  小题7: kindness activities have been organized in schools all over the world. Many schools organize a Random Acts of Kindness Week, a 小题8: November 13, to celebrate World Kindness Day. Some schools use each day of Random Acts of Kindness Week to perform d  小题9:   kind acts, such as making a new friend, helping someone, doing community service, or raising money for a charity. Students learn to c  小题10: other people and think about how small actions can make the world a better place.
查看答案
单项选择题

女性，45岁，肝硬化病史10年，以大量腹水3月来诊，肝脾触诊应采用哪种方法

A．双手触诊法

B．钩指触诊法

C．冲击触诊法

D．滑动触诊法

E．单手触诊法
查看答案