问题 单项选择题

E注册会计师负责对Y公司20×9年度财务报表进行审计,在对Y公司20×9年的10000张销售发票的赊销批准情况进行控制测试。注册会计师E在设计样本时,在有不超过7%的销售发票缺乏批准手续的情况下对内部控制信赖过度风险为1%,即评估的可容忍偏差率7%。注册会计师E根据以前的经验估计大约有2.5%的发票缺乏批准手续程序,在对一个200张发票组成的样本进行检验后发现其中有7张发票缺乏批准手续程序,注册会计师E评估的偏差率上限定为8%。

注册会计师E认为在下列事项中,属于信赖不足风险的情形是( )。

A.根据抽样结果对实际存在重大错误的账户余额得出不存在重大错误的结论

B.根据抽样结果对实际不存在重大错误的账户余额得出存在重大错误的结论

C.根据抽样结果对内控制度的信赖程度高于其实际应信赖的程度

D.根据抽样结果对内控制度的信赖程度低于其实际应信赖的程度

答案

参考答案:D

解析:选项A属于抽样风险的误受风险;选项B属于抽样风险的误拒风险;选项C属于抽样风险的信赖过度风险。

阅读理解

阅读理解

     Beginning college is exciting: new ideas to explore,new challenges to be met and many decisions to be made. Your future begins here.

     However,you will find college life is different from your previous school environment. Many of us can

be easily overwhelmed by the details of running a wellbalanced life. While some of us may have the

knowhow,I guess there are more of us who can benefit from learning about the experiences of others who have walked the college halls before you.

     The following you may find of use about life on campus.

     ●Plan well. There are so many new things to do at a new college or university. Give yourself time to

make new friends and become familiar with the campus,but don't forget why you are there. Give some time for social activities and manage your time wisely.

     ●If you don't have a "system" for planning your time now (like a day timer,a computer date book),get

one. Most of all,don't depend on your memory.

     ●Don't miss the guidelines. The restrictions,rules and regulations of all kinds can usually be found in

your student's handbook. Consider them wellbalanced food for thought. What dates are important? What pieces of paper need to be handed in? What can/ can't you do in your student residence(住处)? Who has the right for what? What do you need to complete to graduate?

     ●Write the word "STUDY" on the walls of our bedroom and bathroom,and maybe it will help to write

it on a piece of paper and stick it on the telephone,TV and the kitchen table. Consider this-you are paying

thousands of dollars for your courses. You pay every time you have to repeat or replace a course.

     ●Build your identity. This is the time for you to decide what to do and what not to do. Take as much

time as you need to explore new ideas. Do not be afraid of the beyond. This is learning to make good

choices.

1. What is the main purpose of the passage?

A. To offer advice on college life.       

B. To explain why college life is exciting.

C. To describe the importance of college life.  

D. To persuade you to go to college.

2. According to the passage,why is it exciting to begin college life?

A. Because you will have more freedom at college.

B. Because you will no longer be afraid of the beyond.

C. Because you prepare for your future career and life there.

D. Because professors there will provide you with many new ideas.

3. The underlined word "knowhow" refers to ________.

A. an understanding of how things are going at college

B. practical knowledge about how to behave and what to do at college

C. college halls where rules and regulations are presented

D. an environment completely different from the one you're used to

4. According to the passage,college students ________.

A. needn't learn from those who went to college before them

B. spend as much time as possible on social activities

C. should know what they have fought for on campus

D. are supposed to repeat or replace at least one course

5. According to the passage,all the following statements are true EXCEPT ________.

A. at college you should take an active part in social activities

B. the author advises you to get a computer data book

C. you are reminded of study by making a sign everywhere

D. you are given a suggestion that you make a identity card first

单项选择题