问题
单项选择题
经过对内部控制初步评价，如果认为内部控制设计不合理，决定不依赖某项内部控制的，审计人员可以（）。
A、转入内部控制测试阶段
B、提高控制风险评估水平
C、提高固有风险评估水平
D、直接进行实质性审查
答案
参考答案：D
解析：审计人员决定不依赖某项内部控制的，可以对审计事项直接进行实质性审查。
搜题请搜索小程序“爱下问搜题”
经过对内部控制初步评价，如果认为内部控制设计不合理，决定不依赖某项内部控制的，审计人员可以（）。
A、转入内部控制测试阶段
B、提高控制风险评估水平
C、提高固有风险评估水平
D、直接进行实质性审查
参考答案：D
解析：审计人员决定不依赖某项内部控制的，可以对审计事项直接进行实质性审查。
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| In one way of thinking, failure is part of life. In 1 way, failure may be a way towards success. The "Spider-story" is often 2 .Robert Bruce , leader of the Scots(苏格兰) in the 13 th century, was hiding in a cave（洞穴）from the English. He watched a spider 3 a web. The spider tried to reach across a rough(粗糙的) 4 in the rock. He tried six times. On the 5 time he made it and went on to make his web. Bruce is said to have been encouraged by this and to have gone on to 7 the English . Edison , the inventor of the light bulb, made 6 models that failed before he found the right way to make one. Once he was asked 8 he kept on trying to make a new type of battery when he had failed so often, he replied, “Failure? I have 10 failure. Now I know 50,000 ways it won't 9 The important thing to keep in mind about failure is that it's a part of life. Learn to "live with yourself" even though you may have failed． | ||||
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