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问题 选择题

近年来，北京、长沙等许多城市出现雾霾天气，形成雾霾天气的是空气中 PM2.5含量的增加PM2.5指的是（ ）

A．SO2

B．可吸入颗粒物

C．NO2

D．CO

答案

答案：B

题目分析：PM2.5是指大气中直径小于或等于2.5微米的可吸入颗粒物。

多项选择题 案例分析题

患者，63岁，高血压10年，因广泛前壁急性心肌梗死3小时入院。

对患者进行消溶栓，体征包括（）

A.持续胸痛大于30分钟，硝酸甘油不能缓解

B.心肌酶谱升高

C.相邻2个导联ST段抬高

D.相邻3个导联ST段提高

E.不能除去主动脉夹层动脉瘤
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问答题

3.

(c) You are the audit senior of White & Co and are planning the audit of Redsmith Co for the year ended 30 September 2010. The company produces printers and has been a client of your firm for two years; your audit manager has already had a planning meeting with the finance director. He has provided you with the following notes of his meeting and financial statement extracts.Redsmith’s management were disappointed with the 2009 results and so in 2010 undertook a number of strategies to improve the trading results. This included the introduction of a generous sales-related bonus scheme for their salesmen and a high profile advertising campaign. In addition, as market conditions are difficult for their customers, they have extended the credit period given to them.The finance director of Redsmith has reviewed the inventory valuation policy and has included additional overheads incurred this year as he considers them to be production related. He is happy with the 2010 results and feels that they are a good reflection of the improved trading levels.

Required:Using the information above:(i) Calculate FIVE ratios, for BOTH years, which would assist the audit senior in planning the audit; and (5 marks)(ii) From a review of the above information and the ratios calculated, explain the audit risks that arise and describe the appropriate response to these risks. (10 marks)
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