下列关于财务报表层次重大错报风险的说法不正确的是( )。
A．直接界定于某类交易、账户余额、列报的具体认定
B．某些重大错报风险可能与财务报表整体广泛相关，进而影响多项认定
C．财务报表层次的重大错报风险很可能源于薄弱的控制环境
D．在评估重大错报风险时，注册会计师应当将所了解的控制与特定认定相联系
参考答案：A
解析： 某些重大错报风险可能与特定的各类交易、账户余额、列报的认定相关，但是财务报表层次的重大错报风险影响到整体，很难直接界定具体认定。
| 通读下面短文，掌握其大意，然后从短文后各题所给的四个选项中选择最佳的一项。 |
| On my way into the house, I heard a child's voice from the other side of a small forest. I had traveled several thousand kilometers to the center of Africa, to see this kid. I went through 1 and saw a little boy walking up and down. "We are all the same," he was saying. He paused, looked 2 at the paper in his hand, then into the front. "We are not different from one another. We all belong (属于) to one family." His thin voice 3 his weak body. His jacket was too large, and his trousers swept the ground. I thought he could not possibly be 11 years old. He had a certain unbelievable charm (诱惑力) —even in those 4 few moments I was moved by his amazing feelings. "We are all the same," he was saying again. It seemed to me that his words 5 a faraway bell. He was reading those famous words spoken by Shylock in Shakespeare's The Merchant of Venice. The kid was 6 not for himself, but a huge family he had not asked to join: the millions of Africans who 7 a deadly virus (病毒) in their bodies. "We all belong to one family. We love and we laugh. We hurt and we cry. We live and we die." He stopped, opened his arms, hands turned upwards and caught his shoulders (臂膀). I went into the house with 8 the boy had given me in those few moments. I had 9 for five or six stories like, who was this kid, where did he come from, where did he get so much courage (勇气), and what would 10 to him? This was the beginning, that afternoon in the spring of 2000. Over the next year or so I 11 try to find the answers to these questions. I was going to discover something that could make my life 12 for ever. |
| ( )1. A. the gates ( )2. A. up ( )3. A. matched ( )4. A. first ( )5. A. beat ( )6. A. saying ( )7. A. took ( )8. A. the lesson ( )9. A. subjects ( )10. A. appear ( )11. A. would ( )12. A. exciting | B. the houses B. down B. touched B. next B. hit B. reading B. received B. the memory B. topics B. come B. could B. rich | C. the streets C. away C. met C. later C. rang C. talking C. grew C. the words C. questions C. happen C. should C. comfortable | D. the trees D. back D. caught D. last D. blew D. speaking D. carried D. the feelings D. troubles D. turn D. might D. beautiful |