A注册会计师负责对丁公司2009年度财务报表进行审计。在运用审计_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题多项选择题

A注册会计师负责对丁公司2009年度财务报表进行审计。在运用审计抽样时，A注册会计师遇到下列问题，请代为做出正确的专业判断。

非抽样风险是指由于某些与样本规模无关的因素而导致注册会计师得出错误结论的可能性。下列属于注册会计师降低非抽样风险的方法的有 ( )。

A．仔细设计审计程序

B．审计项目组对计划实施的审计程序进行适当改进

C．审计项目组对审计工作进行适当的指导；监督和复核

D．会计师事务所通过采取适当的质量控制政策和程序

答案

参考答案：A,B,C,D

解析：选项A，注册会计师可以通过仔细设计审计程序来降低非抽样风险。随着审计项目组审计工作的跟进，注册会计师可能需要修订计划阶段评估的重大错报风险水平，因此需要修改审计计划或对计划实施的审计程序进行适当改进，故 B正确；从会计师事务所质量控制制度的要求来看，会计师事务所需要制定政策和程序，同时，审计项目组需要对审计工作进行适当的指导、监督和复核，故选项C和D正确。

填空题

若（1﹣m）²与|n+2|互为相反数，则m﹣n=（）．

完形填空

Don’t Wait Until Flowers Fade
Each spring brings a new blossom of wildflowers in the ditches (路沟) along the highway I travel daily to work.
There is one       blue flower that has always       my eye. I’ve noticed that it blooms only in the morning hours, and the afternoon sun is too warm       it. Every day for approximately two weeks, I see those beautiful      .
This spring, I started a wildflower garden in our yard. I can look out of the       window while doing the dishes and see the flowers. I’ve often thought that those lovely blue flowers from the ditch would look       in that bed alongside       wildflowers.
Everyday I drove       the flowers thinking, “I’ll stop on my way home and dig them.” “Gee, I don’t want to get my good clothes       ...” Whatever the reason, I never stopped to dig them. My husband       gave me a folding shovel(铁锹) one year to be used for that      purpose.
One day on my way home from work, I was       to see that the highway department had moved the ditches and the pretty blue flowers were gone. I thought to myself, “Way to go, you       too long. You       it when you first saw them blooming this spring.”
A week ago we were shocked and saddened to learn that my oldest sister-in-law has a terminal brain tumor(脑瘤晚期). She is 20 years older than my husband and      , because of age and distance, we haven’t been as      as we all would have liked.
I couldn’t help but see the       between the pretty blue flowers and the     between my husband’s sister and us. I do believe that God has given us some time left to plant some valuable       that will bloom every year for us.
And yes, if I see the blue flowers again, you can bet I'll stop and       them to my wildflower garden

B．interesting

A．would have done

B．need have done

C．should have done

D．muse have done

A．unconsciously

B．fortunately

C．unfortunately

D．consciously

D．significance

B．relationship