问题 多项选择题

在编制Y公司2007年度财务报表的审计计划时,作为项目经理的Z注册会计师正在考虑如何正确使用分析程序的问题。请代为做出相关的专业结论。

( )越高,注册会计师应当越谨慎使用实质性分析程序。

A.评估的重大错报风险水平

B.计划获取的保证水平

C.数据的可靠性

D.预期值的准确性

答案

参考答案:A,B

解析: 数据的可靠性愈高,分析程序将更有效;预期值的准确性越高,注册会计师通过分析程序获取的保证水平将越高。

单项选择题

Extract 1

A stylish dining room with cream walls and curtains and black carpet as perfect foil to an eclectic array of furniture. Many of the pieces are classics of their particular era, and demonstrate how old and new designs can be happily mixed together. The prototype chair in the foreground has yet to prove its staying power and was thought up by the flat’s occupant. He is pictured in his living room which has the same decorative theme and is linked to the dining room by a high Medieval-styled archway where was once a redundant and uninspiring fireplace.

Extract 2

Old bathrooms often contain a great deal of ugly pipework in need of disguising. This can either be done by boxing in the exposed pipes, or by fitting wood paneling over them.

As wood paneling can be secured over almost anything — including old ceramic tiles and chipped walls — is an effective way of disguising pipework as well as being an attractive form of decoration. The paneling can be vertical, horizontal or diagonal.

An alternative way to approach the problem of exposed pipes is to actually make them a feature of the room by picking the pipework out in bright p colours.

Extract 3

Cooking takes second place in this charming room which; with its deep armchairs, is more of a sitting room than a kitchen, and the new Rayburn stove as a good Choice, as it blends in well with the old brick and beamed fireplace. There are no fitted units or built-in appliances, so all food preparation is done at the big farmhouse table in the foreground; and the china, pots and pans have been deliberately left on show to make an attractive display, What about the kitchen sink It’s hidden away behind an archway which leads into a small scullery. Here there’s a second cooker and — in the best farmhouse tradition — a huge walk-in larder for all food storage.

Extract 2 is probably taken from().

A.an architect’s blueprint

B.a plumber’s manual

C.a home renovation magazine

D.an advertisement for new bathrooms

问答题