问题 问答题 简答题

注册会计师的审计经验与审计证据的获取的关系如何?

答案

参考答案:

审计是一项实践性很强的综合性学科,除了要求有会计、管理、法律以及经济等方面的专业知识外,通过多次审计实践获得的执业经验更是非常重要的一个方面。如果注册会计师及其助理人员的审计经验比较丰富,就可以从较少的审计证据中判断出被审计事项是否存在错误或舞弊行为;相反,如果注册会计师及其助理人员审计经验不足,就可能需要比较多、比较明显的审计证据才能判断错弊行为是否发生。所以审计人员的执业经验往往成为决定审计证据数量多寡的因素。

完形填空
课文完型填空 (每题1分,共10题, 满分10分)
My name is Elias. I am a poor black worker in South Africa. The time when I first met Nelson Mandela was ___91___very difficult period of my life. I was twelve years old. It was in 1952 and Mandela was the black lawyer to whom I went for advice. He offered guidance to poor black people on their ____92___ problems. He was generous with his time, ___93___which I was grateful.
I needed his help because I had very ___94___education. I began school at six. The school where I studied for only two years was three kilometers away. I had to leave because my family could not continue to pay the school fees and the bus fare. I could not read ___95___ write well. After trying hard, I got a job in a gold mine. ____96____, this was a time when one had got to have a passbook to live in Johannesburg. ____97____, I did not have one because I was not born there, and I worried about whether I would become out of work..
The day when Nelson Mandela helped me was one of my happiest. He told me how to get the correct papers so I could stay in Johannesburg. I became more hopeful about my future. I never forgot how kind Mandela was. When he organized the ANC Youth League, I _____98_____ it as soon as I could. He said:
“The last thirty years have ____99___the greatest number of laws stopping our rights and progress, until today we have reached a stage ____100_____ we have almost no right at all.”
小题1:
A.aB.anC.theD.\
小题2:
A.personalB.privateC.socialD.legal
小题3:
A.toB.forC.inD.about
小题4:
A.fewB.manyC.muchD.little
小题5:
A.andB.butC.orD.neither
小题6:
A.SoB.ButC.HoweverD.And
小题7:
A.GenerallyB.SadlyC.LuckilyD.Unluckily
小题8:
A.took part inB.join inC.joinD.attend
小题9:
A.seenB.looked atC.watchedD.observed
小题10:
A.whenB.whereC.whichD.that
单项选择题