ABC会计师事务所负责审计甲公司2011年度财务报表，项目组成员A注册会计师在执行分析程序时遇到下列事项，请代为作出正确的专业判断。
在审计实施阶段，A注册会计师可以单独使用实质性分析程序获取充分、适当审计证据的条件包括（）。
A．重大错报风险较低
B．数据之间具有稳定的预期关系
C．没有适当的实质性程序可以使用
D．控制风险较低
参考答案：A, B
解析：
在重大错报风险较低且数据之间具有稳定的预期关系时，注册会计师可以将分析程序直接作为实质性程序，因此AB是恰当的。
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| A group of fifteen-year-olds at Sunshine School are holding a charity sale to raise money to help their classmate Lisa. Lisa had cerebral palsy (大脑性瘫痪) when she was a baby. Although Lisa has to use a wheelchair to help her get around, she never gives up. And she is always ready to help others. Lisa has the chance of standing up, but she needs an operation (手术) which will cost lots of money." Lisa's doctor said. "I never thought that I could stand up one day. Actually the news is surprising for me. However, when I see my parents are worried about the cost of the operation, I am sad. I am used to my life. I don't mind even if I can't stand up," Lisa said, "Now ray classmates and some other kind people are helping me. I am really thankful. If I stood up one day, I would try my best to help more people." "While helping Lisa, we can also learn a lot. We have learned how to cook cookies and how to sell them," Betty, one of Lisa's classmates said."Now we know making money is not easy, so we won't waste money anymore." Alex, a boy in Lisa's class, told a reporter that they could raise about $100 every day. "We have raised about $2,100 so far. We hope we will raise more money for Lisa's operation," said he. | |
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