注册会计师在测试乙公司与采购交易相关的内部控制时发现下列情况，其中最可能表明采购交易发生认定存在重大错报风险的是（）。
A、订购单与验收单金额和数量不符
B、缺失连续编号的验收单
C、供应商名称与其代码不匹配
D、验收单重复
参考答案：D
解析：重复的验收单可能表明重复记录，所以最可能表明采购交易发生认定存在重大错报风险；选项B可能表明采购交易未予入账，即完整性问题，而不是发生。
| 用方框中所给词的适当形式填空，使短文完整、通顺。一空限填一词，有两个多余选项。 | |
and went to school by bike after breakfast. One day, on his way home, he saw a lot of people _2_ around a young man. The boy stopped to find out what _3_ there. The young man said, "I've traveled in several countries and seen a lot of pictures, but they were all _4_than mine. I'm sure it's difficult to find an artist like me! I have to come here to look for the best artist in the world." "Please show one of your _5_ to us if it's true!" An old man said. The young man brought out a picture and hung it on the wall. All the people thought it was nice except Peter. He found a drawback (缺陷) and showed it to them. It _6_ the young man angry. He said to the boy, "Are you good at _7_, boy? Paint one for us, will you?" "OK," Peter _8_. He painted the paper black and showed it to the young man. The young man watched it for nearly ten _9_ and then asked, "What did you paint?" "It's a black pig on the dark night." All the people began _10_ and the young man didn't say a word for a long time. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. |