以下关于了解内部控制与控制测试的说法中正确的有()。
A.在了解控制是否得到执行时，注册会计师只需抽取少量的交易进行检查或观察某几个时点
B.在测试控制运行的有效性时，注册会计师需要抽取足够数量的交易进行检查或对多个不同时点进行观察
C.虽然控制测试和了解内部控制所采用的审计程序类型不相同，但是二者的目的是相同的
D.了解内部控制是必须要执行的程序，控制测试并非一定要执行
参考答案：A, B, D
解析：
控制测试与了解内部控制的目的不同，控制测试是为了测试控制运行的有效性，了解内部控制一是为了评价控制的设计，二是为了确定控制是否得到执行。
【该题针对“控制测试”知识点进行考核】
| 阅读理解。 | ||||
Here are four kinds of trip for vacation:
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| 1. What number may you call if you and your friends want to enjoy the sunshine at the seaside? | ||||
[ ] | ||||
| A. 67538293. B. 63986432. C. 64639818. D. 63875629. | ||||
| 2. Sam wants to stay in Hunter Valley with his wife, his five-year-old daughter and his seven-year-old son. How much will it cost? | ||||
[ ] | ||||
| A. $25. B. $50. C. $100. D. $150. | ||||
| 3. David loves sports. He will take his holiday from May 7 to May 15.What activity will he probably join in? | ||||
[ ] | ||||
| A. Hiking in the mountains. B. Fishing in the country. C. Watching plants at night. D. Swimming in the sea. | ||||
| 4. Lucy wants to know something about the life of plants at night. Which trip will she take? | ||||
[ ] | ||||
| A. Trip 1. B. Trip 2. C. Trip 3. D. Trip 4. | ||||
| 5. Which of the following is NOT mentioned (提到) according to four ads? | ||||
[ ] | ||||
| A. The sun hat. B. The warm clothes. C. The umbrella. D. The camera. |
B+C是吸热的可逆基元反应，正反应的活化能为Ea(正)，逆反应的活化能为Ea(逆)，那么（）。