| 注册会计师在对A公司2009年度财务报表进行审计时决定对A公司的应收账款实施函证程序，在进行函证的过程中，遇到以下问题，请代为作出正确的专业判断。 |
注册会计师在决定函证数量时，在下列情况中，应增加函证数量及范围的有 ( )。
A．应收账款账户的重要性水平较高
B．应收账款在全部资产中所占比重较大
C．相关的内部控制是有效的
D．相关的内部控制是无效的
参考答案：B,D
| 完形填空。 A boy who was cleaning shoes in the street said to a young man 1 , "Let me clean 2 shoes." The young man said, "No, thank you." "You may 3 me only a pound, sir." said the boy. But the young man refused 4 . Then the boy told him that he would clean his shoes for 5 . The young man agreed to this, and soon one of his shoes was shining brightly. The man put 6 shoe on the boy, but the boy refused to clean it 7 he was paid two pounds for his work. The young man refused to pay anything and went 8 . But the dirty one looked so 9 that he couldn't walk away. He had to 10 back and gave the boy two pounds. In a very short time his shoes shone brightly. | |||
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