问题 单项选择题

下列各项审计中,从理论上解决了注册会计师以制度为基础采用抽样审计的随意性,又解决了审计资源的分配问题,要求注册会计师将审计资源分配到财务报表最容易出现错报的领域的是 [ ]

A.详细审计
B.账项基础审计
C.风险导向审计
D.制度基础审计

答案

参考答案:C

阅读理解

配对阅读。

( )1. Jane is a forty-year-old house wife. She is looking for a job. She can do nothing but clean the house

( )2. Xiao Zhao likes writing very much. She learns English at college. Now she is looking for a job during

            the summer vacation

( )3. Lucy's handbag was lost in the school library yesterday. Now she is very worried.

( )4. Mike is a seven-year-old boy. He likes animals very much, and he goes to the zoo with his mother every

           weekend.

( )5. Nancy likes children. She is a nurse. She has a one-week holiday. She wants to stay with children

           during these holidays

A. Found. A red lady's handbag was found in the school library. Please come to the teachers' office to take

     it back

B. People's Zoo. Do you like animals? Do you want to make friends with these lovely pandas? Come here! 

    We have an animal show this weekend.

C. CLEANER WANTED. Can you make a large house clean and tidy? If you want to get the job, please call

     8866380. 50$ a day.

D. SUMMER JOB. Is your English good? Do you like writing stories? If you want to work as an English

     reporter, please call 8566754.

E. DANCING CLUB. Are you interested in dancing? Come to our club. We hate the best dancers in our city.

     We are waiting for you.

F. WANTED. Are you hard-working? Do you like to meet people? If your answer is "Yes", come to join us

     as a waiter. Call 8657389.

G. BABY-SITTER WANTED. Do you like babies? Can you look after a two-year-old baby for five days?

     If you are sure to take good care of it, call us at 8766558. $500 or more.

问答题 简答题