问题
多项选择题
按照独立审计准则的相关规定，通过实质性测试获取适当的审计证据时，注册会计师应当考虑的主要事项包括()。
A.被审计单位的经营规模及所在行业的环境因素
B.收入、费用是否归属当期，并相互配比
C.资产、负债在某特定时日是否存在和归属被审计单位
D.经济业务的发生是否与被审计单位有关
答案
参考答案：B, C, D
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按照独立审计准则的相关规定，通过实质性测试获取适当的审计证据时，注册会计师应当考虑的主要事项包括()。
A.被审计单位的经营规模及所在行业的环境因素
B.收入、费用是否归属当期，并相互配比
C.资产、负债在某特定时日是否存在和归属被审计单位
D.经济业务的发生是否与被审计单位有关
参考答案：B, C, D
| 阅读理解。 | ||||||||||||||||||
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| 1. How many main problems are there in the survey? | ||||||||||||||||||
| A. Five. B. Four. C. Six. D. Seven. | ||||||||||||||||||
| 2. What problems are caused by too much homework? | ||||||||||||||||||
| A. Feel stressed and get short-sighted. B. Fight with each other. C. Get fat. D. Bad study habits. | ||||||||||||||||||
| 3. If Simon is feeling stressed, he should _________. | ||||||||||||||||||
| A. do much more homework B. buy some snacks C. make a plan for study and hobbies D. make more friends | ||||||||||||||||||
| 4. Peter doesn't like study. Maybe he _________. | ||||||||||||||||||
| A. plays too many computer games B. has no pocket money C. gets fatter and fatter D. has too much homework | ||||||||||||||||||
| 5. __________ is a good way for students to stop fights. | ||||||||||||||||||
| A. Doing less homework B. Learning how to make friends C. Playing computer games D. Finding time to relax |
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