安华会计师事务所接受委托对永芳公司2007年度财务报表进行审计，_爱下问搜题

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问题单项选择题

安华会计师事务所接受委托对永芳公司2007年度财务报表进行审计，委派F注册会计师为项目负责人，F注册会计师在进行审计抽样时遇到下列问题，请代为做出正确的判断。

注册会计师F运用分层抽样方法的主要目的是为了( )。

A．减少样本的非抽样风险

B．无偏见地选取样本项目

C．仅用于控制测试，决定审计对象总体特征的正确发生率

D．审计可能有较大错误的项目，并减少样本量

答案

参考答案：D

解析：分层不可能减少非抽样风险，所以选项A错误；分层是依据注册会计师的主观经验进行的，不可能无偏见的选择样本，所以选项B错误；分层可以用于控制测试，也可以用于实质性程序，所以选项C错误。

填空题

的分母加上7，要使分数的大小不变，分子应加上______．

完形填空

I am always eager to do experiments, especially chemistry ones. It's   _26_  to work with test tubes and beakers（烧杯） , even though sometimes my efforts end in__27___. Experiments were fun for me  __28  a recent accident.
The   29  happened when I was heating a big test tube with an alcohol burner（酒精灯） , chatting to my partner while waiting for__30____ changes. All of a sudden, the tube cracked. Even though I jumped from my seat when I heard the crack, the hair on my forehead was __31____ as I was leaning too close to the test tube.
  __32___ I had no time to be sad about my hair: the liquid in the test tube poured onto the table and caught fire. I'd never  33 _ anything so bad! My___34___went blank （空白）for a moment. Then I quickly covered the fire with a damp cloth to__35____.
The teacher told me that the test tube broke in half at the bottom because we didn't dry it properly before __36___ it.
We calmed down and did the experiment, again. But our hearts were still __37____ rapidly even after we walked out of the lab.
But my bad __38___ didn't end there! Since all __39     was focused on the flames while we were in the lab, I didn't see the liquid falling onto my trousers.
During the following class, I felt a __40___ in my leg. Soon it became more and more painful and I touched the area with my fingers,   _41_  to make things better. But to my great    42___ , the material of my trousers turned into powder! “Vitrio（硫酸）! ! !”The terrible word came into my mind. I rushed out right away to wash and examine my poor skin.  _43_ , it was not a serious injury.
After changing my __44____I sat down and told myself: danger is no joke! It's very important to have a serious___45___ in chemistry class. Doing scientific experiments as a learner is no laughing matter.

C．experienced

A．leave it out

C．give it out

A．disappointment

A．Fortunately

C．Unexpectedly

D．preparation