问题 单项选择题

如果使用审计抽样实施控制测试没有为得出有关测试总体的结论提供合理的基础,下列有关注册会计师采取的措施中,错误的是()。

A.扩大样本规模 

B.测试替代控制 

C.修改相关实质性程序 

D.提高可容忍偏差率

答案

参考答案:D

解析:如果认为审计抽样没有为得出有关测试总体的结论提供合理的基础,注册会计师可以:(1)要求管理层对识别出的错报和是否可能存在更多错报进行调查,并在必要时进行调整;(2)调整进一步审计程序的性质、时间安排和范围,以更好地获取所需的保证,例如,对于控制测试,注册会计师可能会扩大样本规模,测试替代控制或修改相关实质性程序。

选择题
阅读理解

阅读理解

     Global warming is the process of earth's atmosphere heating up. Over the last 100 years, the average

temperature of earth's atmosphere has gone up 1 Fahrenheit. The weather has not changed exactly the

same way in every area of the planet. But scientists think that the rise in average temperature is already

affecting the earth's climate.

      Many scientists now believe that global warming is caused by cutting down trees, producing more

trash, and polluting the environment which are some of the reasons why the temperature has gone up.

Many scientists believe that the biggest causes of global warming are new human technologies that

release greenhouse gases into the atmosphere.

     The greenhouse effect is not new. Certain gases in the atmosphere, like carbon dioxide, nitrous oxide

and methane, making it hard for heat energy to go into space. In the past, the climate didn't change much

because nature produced just the right amount of greenhouse gases to deal with it.

     Today, most scientists are pretty sure that the rising temperature can't be blamed on nature. Ever since

the industrial revolution in the 1700s, humans have relied on machines for daily life. And many of those

machines give off a lot of greenhouse gases. An increase in the release of greenhouse gases from human

activities is throwing nature off balance.

     The climate is a very complicated thing, but many scientists agree that the rising atmospheric

temperature has already damaged the environment. Sheets of ice, called glaciers, are melting in

Antarctica and other parts of the globe. As glaciers break off and melt into the oceans, they are adding

warm water to the oceans and causing the sea level to rise.

     Over the past 100 years, the sea level has risen 6-8 inches around the world. That means land along

the coasts is beginning to disappear under water. Bigger and warmer oceans are also adding to other

weather problems caused by pollution in the atmosphere. Some places have received more rain, others

have had bigger storms and a few areas in the world have experienced unusual droughts.

1. What is mainly talked about in this passage?

A. The melting of glaciers.                

B. Global warming. 

C. The world's weather.                  

D. The earth's temperature.

2. What causes global warming according to scientists?

A. Human activities.                    

B. The nature itself.

C. The earth's atmosphere.                

D. New discoveries

3. From the passage we can see that global warming will bring about _____.

A. the pollution in the atmosphere            

B. natural disasters

C. population pollution                    

D. the rise of glaciers