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问题 单项选择题

A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。

P公司应收账款总金额为400万元，重要性水平为6万元，根据抽样结果推断的差错额为 4.5万元，而账户的实际差错额为8万元，这时，注册会计师承受了( )。

A．误拒风险
B．误受风险
C．信赖过度风险
D．信赖不足风险

答案

参考答案：B

解析： 注册会计师对实际存在重大问题的应收账款项目误以为问题不重大，作出了错误的选择。

单项选择题

一般来讲，政府债券与公司债券相比，( )。

A．公司债券风险大，收益低
B．公司债券风险小，收益高
C．政府债券风险大，收益高
D．政府债券风险小，收益稳定
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填空题

One is never at a loss for a place to (1) in Malaysia．The country’s cities and major towns have a (2) range of accommodation to suit all tastes and budgets. Most international- (3) hotels cater to total living requirements and as such, one (4) easily find restaurants, entertainment outlets and fitness centres within the (5) complex.
Several resort hotels even have adjoining golf courses and (6) parks with special privileges accorded to hotel guests. Family outings (7) these hotels can be a practical yet fun-filled activity. Guests (8) on longer stays may appreciate the serviced apartments situated within (9) major cities.
Malaysia is also an excellent destination for romantic getaways, (10) for honeymooners seeking an idyllic tropical retreat with (11) amenities. The country’s award-winning island resorts are paradises waiting to be (12) .
For budget-conscious tourists, there is an array of accommodations located (13) to amenities and tourist attractions. Budget accommodations in Malaysia are (14) according to the Orchid Classification Scheme and include hostels, bed (15) breakfast establishments, inns, boarding houses, rest houses and lodging houses. (16) Orchid rating is awarded to tourist accommodations offering basic facilities (17) well as safe and clean premises.
Adventurous souls can try (18) the innumerable value-for-money kampung-style chalets located along popular beaches. Nature (19) seeking communion with nature in Malaysia’s world-famous nature parks such (20) Taman Negara will be amazed by the easy availability of chalets with modern facilities in these areas.
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