P会计师事务所接受委托审计M公司2009年度财务报表，M公司全面实施信息系统，B注册会计师在执行业务过程中，遇到以下有关信息技术的问题，请代为作出正确的判断。
在信息技术环境下，信息技术的审计范围主要决定于( )。
A．系统的复杂程度
B．注册会计师信息技术的专业程度
C．审计业务约定书中的约定
D．内部控制的优劣
参考答案：A
解析： 信息技术审计的范围与企业在业务流程及信息系统相关方面的复杂度成正比。
| 阅读表达。 Liu Qian's success can be traced back to his childhood. Bom in 1976 in Taiwan, Liu Qian found himself interested in a magic toy in a shop when he was 7 years old. From then on, there was no stopping in his feelings for magic. His efforts first led him to fame at the age of 12, when he won Taiwan's Youth Magic Contest, which was judged by world magic master David Copperfield. "This win was really meaningful for me. It encouraged me to carry on my magic show dream. It showed me that my efforts could finally lead to success. " Liu Qian did not plan on becoming a professional magician at first. He chose to study Japanese in Soochow University, and thought he would go on to work in a company, performing as a magcian in his spare time. However, his failure to find a good job after graduation pushed him to take up magic as a career. He made up his mind with the encouragement of his parents. | ||||||||||
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