如果通过内部控制测试，发现该公司的内部控制制度极其薄弱，不准_爱下问搜题

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问题判断题

如果通过内部控制测试，发现该公司的内部控制制度极其薄弱，不准备信赖内部控制，在执行中直接运用实质性测试程序，但如果仍然没查出重大错报，此时注册会计师将不会承担重大过失责任。（）

答案

参考答案：错

解析：

如果被审计单位的内部控制制度极其薄弱，注册会计师在审计时应保持职业上应有的谨慎态度，根据审计准则的要求，充分考虑审计风险，通过实施大量必要和适当的审计程序，尤其是实质性测试程序，将会查找出会计报表中存在的重大错误、舞弊。注册会计师没有查出重大错报，还是说明实质性测试程序在数量或质量上存在问题，因此注册会计师应承担重大过失带来的责任。

完形填空

Years ago, if a teenager had some problems in her life, she might go home and write in her diary. Now, a teenager with         problems might go onto the Internet and write about his problems in a blog. In many ways a diary and a blog are very         . So, what makes blogging different from writing in         diary?
The biggest difference is that blogging is much more         than a diary. Usually, a teenager treats his diary like a book full of         that she does not want to        .
It’s interesting that someone who writes in a blog         a diary will probably write nearly the same information.
I have a little sister, and sometimes I go online to read her         . She writes about things like waking up early for swimming practice and not studying enough for her chemistry test.         I was her age, I wrote about the same things, but         in my diary. Then, after I had finished writing, I would hide my diary in a secret place because I was         that my sister might read it!
The biggest         with blogging is that anyone can read what you write. If I was angry with a friend during high school and wrote something         about her in my diary, she would never know!        , if my sister ever wrote something bad about a friend, that friend         read her blog and get a “cry”.
There are also         to blogging, of course. If I felt sad one day and wrote in my diary, “Nobody cares about me,”         would know about it. However, if my sister wrote the same sentence in her blog, her best friends would         respond and tell her how much they         her. Blogs help people         in touch with their friends and know what the people around them are doing.

B．troublesome

B．an ordinary

D．a traditional

C．in favor of

D．in spite of

B．disadvantages

C．shortcomings

D．immediately

单项选择题

混凝土拌合用水，（）采用饮用水。

A、应

B、可

C、宜

D、必须