问题 多项选择题

下列有关获取审计证据方法的表述中,正确的有()。

A、询问本身单独足以发现认定层次存在的重大错报

B、知情人员对询问的答复可能为注册会计师提供尚未获悉的信息

C、注册会计师有可能会根据询问的结果修改或追加审计程序

D、询问运用于对内部控制的测试时,能够为测试内部控制运行的有效性提供充分、适当的审计证据

答案

参考答案:B, C

解析:询问本身单独通常不足以发现认定层次存在的重大错报,也不足以测试内部控制运行的有效性。

多项选择题
单项选择题

Young girls at high risk for depression appear to have a malfunctioning reward system in their brains, a new study suggests. The finding comes from research that (1) a high-risk group of 13 girls, aged 10 to 14, who were not depressed but had mothers who (2) recurrent depression and a low-risk group of 13 girls with no (3) or family history of depression. Both groups were given MRI brain (4) while completing a task that could (5) either reward or punishment.

(6) with girls in the low-risk group, those in the high-risk group had (7) neural responses during both anticipation and receipt of the reward. (8) , the high-risk girls showed no (9) in an area of the brain called the dorsal anterior cingulated cortex (背侧前扣带皮质), believed to play a role in (10) past experiences to assist learning.

The high-risk girls did have greater activation of this brain area (11) receiving punishment, compared with the other girls. The researchers said that this suggests that high-risk girls have easier time (12) information about loss and punishment than information about reward and pleasure.

"Considered together with reduced activation in the striatal (纹状体的) areas commonly observed (13) reward, it seems that the reward-processing system is critically (14) in daughters who are at elevated risk for depression, (15) they have not yet experienced a depressive (16) ," wrote Ian H. Gotlib, of Stanford University, and his colleagues. " (17) , longitudinal studies are needed to determine whether the anomalous activations (18) in this study during the processing of (19) and losses are associated with the (20) onset of depression," they concluded. The study was published in the April of the Archives of General Psychiatry.

19()

A.criticisms

B.punishments

C.rewards

D.allowances