阅读理解。

     I have six baskets. Three are big, three are small. I have some pears and some oranges. I put three

pears in each small basket, and I put three oranges in each big basket and one orange in each small basket. The number of oranges is my age.

1. I have_______ pears.

A. three

B. five

C. seven

D. nine

2. I have______ oranges.

A. six

B. eight

C. ten

D. twelve

3. —What are those in the small baskets?

    —They are________.

A. nine pears

B. nine oranges

C. three pears and nine oranges

D. nine pears and three oranges

4. —Where are the pears?

    —They are in the________.

A. three big baskets

B. three small baskets

C. a big basket

D. a small basket

5. Do you know how old I am? I’m________.

A. nine

B. ten

C. eleven

D. twelve

C注册会计师负责对丙公司20×7年度财务报表进行审计。在考虑重要性和审计风险时，C注册会计师遇到下列事项，请代为做出正确的专业判断。

审计风险取决于重大错报风险和检查风险，下列表述正确的是（）。

A．在既定的审计风险水平下，C注册会计师应当实施审计程序，将重大错报风险降至可接受的低水平

B．C注册会计师应当合理设计审计程序的性质、时间和范围，并有效执行审计程序，以控制重大错报风险

C．C注册会计师应当合理设计审计程序的性质、时间和范围，并有效执行审计程序，以消除检查风险

D．C注册会计师应当获得认定层次充分、适当的审计证据，以便在完成审计工作时，能够以可接受的低审计风险对财务报表整体发表意见