下列与重大错报风险相关的表述中，正确的是（）。
A、重大错报风险是因样本规模确定的较小而产生的
B、重大错报风险是假定不存在相关内部控制，某一认定发生重大错报的可能性
C、重大错报风险独立于财务报表审计而存在
D、重大错报风险是财务报表存在重大错报的可能性
参考答案：C
解析：重大错报风险是客观存在的，独立于报表审计的，是财务报表在审计前存在重大错报的可能性，选项A主要是说抽样风险；选项B描述的是固有风险，并不能够说重大错报风险等于固有风险；选项D没有强调是在审计前，因此也是不正确的。
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| The other day, I had to go to a meeting, which lasted past my daughter’s bedtime. I__1__ home and was brushing teeth when I__2__, and there on the bedroom mirror was a note in the of a __3__. It said, “Hi, Mom! I Love You. Laurel.”__4__, I also cut a heart out of a piece of paper and taped (粘)a__5__next to hers, saying, “ I Love You, Too. Mom,” which she__6__the next morning. Our family has__7__that by integrating (交互式的)writing into our__8__ activities, we become more thoughtful of each other. Meanwhile, our daughter is learning to__9__writing and becoming a skilled writer. While teaching in a primary school, I__10__ how influential(有影响力的) parents can be as children learn to write.__11__ when our daughter first began to scribble (涂鸦), I became__12__by her work. I offered praise(表扬) for her__13__, for I found that scribbling is far more complex(复杂的) and important than I had__14__. It was clear t hat her scribbles,__15__being lovely art objects(艺术品), showed a lot about her__16__ of the world of writing. Gradually, our family began writing a great deal. I sensed that writing helped Laurel learn__17__to read. In fact, by __18__my own child and her friends and by reading professional (专业的) books, I became more and more__19__about how writing develops and how__20__can help children become eager writers. | |||
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