注册会计师在审计过程中应当评估重大错报风险，实施必要的审计程序，获取充分适当的审计证据形成审计结论，请对以下审计程序和审计证据的表述进行判断。
下列关于审计证据的充分性和适当性的说法中不正确的是( )。
A．审计证据的充分性是对审计证据数量的衡量
B．审计证据的适当性是对审计证据质量的衡量
C．错报风险越大，需要的审计证据可能越多；审计证据质量越高，需要的审计证据可能越少
D．注册会计师可以依靠获取更多的审计证据来弥补其质量上的缺陷
参考答案：D
解析： 审计证据质量的缺陷不能依靠审计证据数量弥补。
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| Two weeks before Christmas, Mother told me we were going to my grandmother's house for the holiday. Grandma and Uncle Henry lived on a farm some 15 miles out of town. They had no electricity or running water and 1 what I considered the "good things" in life. They 2 made no plans for Christmas. When Christmas Eve arrived, Mom told me in her best "I-mean-it" voice to 3 all the decorations (装饰物) from our tree. She packed those up 4 all the trimmings (材料) for a 5 turkey dinner. Christmas morning 6 perfectly with the sun shining brightly across a fresh blanket of snow. 7 I sulked (生气) silently in the backseat of the car as we made our 8 to grandma's. This was going to be the 9 Christmas ever! Grandma was 10 to see us as we walked up to her door. "What on earth are you doing here?" she stammered." We weren't expecting 11 . It's Christmas, and I don't even have a turkey to cook for you.""I knew 12 ." Mom said as we set boxes of goodies on the kitchen table."That's 13 we brought all with us.""We 14 have a tree," Mom insisted." 15 , what will we do with all these decorations?" Uncle Henry quickly caught Mom's spirit. He called me to join him, and we found a perfect Christmas tree in the woods. Soon the house 16 fresh and piney as we decorated the tree, and the day 17 a festive air. The turkey dinner was very good, too. I was actually beginning to enjoy this unusual Christmas day! Dessert (甜点) was forgotten 18 Mom came out with the final surprise-a flaming pudding!"Merry Christmas, mother," Mom said. "Dear me!" Grandma gasped. "I haven't seen a flaming pudding since I left England before I was married." Tears of 19 filled her eyes. I could not keep the tears 20 my eyes, either. I knew then that Mom had also given me the best Christmas present ever-she had taught me what a beautiful thing it is to give. | ||||
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