问题 多项选择题

以下关于分析程序的说法中,正确的有( )。

A.在风险评估过程中使用的分析程序所进行比较的性质、预期值的精确程度,以及所进行的分析和调查的范围都并不足以提供很高的保证水平

B.实质性分析程序所提供的证据的证明力相对较弱

C.实质性分析程序必须与细节测试程序结合运用

D.当重大错报风险较低且数据之间具有稳定的预期关系,注册会计师单独使用实质性分析程序也能获取充分、适当的证据

答案

参考答案:A,B,D

解析: 当使用分析程序比细节测试能更有效地将认定层次的检查风险降至可接受的水平时,注册会计师可以考虑单独运用实质性分析程序。

阅读理解

Monkeys are clever and lively, but they are naughty and greedy (贪婪的) as well. Whenver they find delicious food, they will eat enough.  What’s more, they will take it when they leave. They have suffered (吃亏) a lot because of this. But they never change this way.

In India, people use monkey’s greed to catch them. Do you know how they can catch monkeys? Here are some instructions.

◆              Make a hole in a big pumpkin (南瓜). The hole must be just right     ----neither too big nor too small.

◆              Put some jujubes (枣) in the hole.

◆              Leave the pumpkin under a tree. Make sure there are some monkeys in   the tree.

◆              Hide yourself and watch the monkeys.

As soon you leave, the monkeys can’t wait to come down to the pumpkin. When they find a hole in the pumpkin, they don’t know what’s in it and one of them can't help putting its hand into the hole to find what on earth there is. When it touches the jujubes, it will clench (攥紧) some of them in its hand. As a result, it isn’t able to take its fist (拳) out of the hole. You can’t come close until this time. Will the monkey drop off the pumpkin? Don’t worry. It prefers the pumpkin than its life. It will run with the pumpkin, clenching its fist more tightly. In the end, it is caught helplessly.

小题1:Monkeys haven’t changed their way of doing with nice food because they are

    .

A.clever

B.lively

C.greedy

D.naughty小题2:“The hole must be just right” means it is     .

A.big enough for the monkey to put its hand in

B.smaller than a monkey’s hand

C.bigger than a monkey’s fist

D.bigger than a monkey’s hand but smaller than its fist小题3:Seeing the hole in the pumpkin, a monkey will     .

A.be interested in

B.be afraid of

C.run away at once

D.take the pumpkin away in arms小题4:Which of the following is true according to the passage?

A.Indians often catch the monkeys in this way.

B.sometimes monkys are stupid.

C.as soon as the monkeys comes to the pumpkin, you can rush to catch it.

D.In India,monkeys like pumpkins every much.小题5: What should we learn from the passage?

A.weshould catch monkeys in this way.

B.One mustn’t be greedy.

C.We should protect monkeys.

D.Come up with another way to catch monkeys.

填空题