ABC事务所首次接受委托，承办V公司2010年度会计报表审计业务，并于2010年底与V公司签订审计业务约定书。注册会计师遇到以下事项，请代为作出正确的职业判断。
存货在盘点日与资产负债表日之间可能会发生变动。通常只有在被审计单位已就存货的变动设计并（）的时候，才足以达到审计目标。
A．执行了控制测试
B．执行了控制
C．执行了风险评估
D．执行了控制措施
参考答案：B
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| As we know,there__1__ four seasons in China . It's __2__ in spring(春), hot in __3__ , cool in autumn (秋) and cold in __4__ . My __5__ season is winter. Sometimes it snows (下雪). Everything is all white. The world __6__ clean and fresh (新鲜). I can go skating then. But Kitty likes summer__7__ than winter. She says summer is __8__ for sports. She can go__9__ , sometimes in a lake and sometimes in a river. She __10__ it very much . | |||
| ( ) 1. A. have ( ) 2. A. warm ( ) 3. A. spring ( ) 4. A. spring ( ) 5. A. best ( ) 6. A. looks ( ) 7. A. good ( ) 8. A. bad ( ) 9. A. swiming ( ) 10. A. enjoy | B. is B. cool B. summer B. summer B. better B. watches B. well B. good B. swim B. enjoys | C. are C. cold C. autumn C. autumn C. like best C. sees C. better C. well C. to swim C. wants | D. be D. hot D. winter D. winter D. favourite D. looks at D. best D. very D. swimming D. like |