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问题 多项选择题

A注册会计师在编制甲公司2009年度财务报表的审计计划时，需要针对评估的重大错报风险制定总体应对方案或设计进一步审计程序。以下是A注册会计师正在考虑的相关问题，请代为做出正确的专业判断。

根据审计准则规定，A注册会计师针对甲公司财务报表层重大错报风险制定的总体应对措施应当包括( )。

A．向审计项目组强调在取证过程中保持职业怀疑态度的必要性

B．设计和实施控制测试程序和实质性程序

C．向申计项目组提供更多的督导

D．分派更有经验或具有特殊技能的审计人员或利用专家工作

答案

参考答案：A,C,D

解析： 注册会计师无法针对财务报表层次的重大错报风险实际和实施进一步程序。设计和实施控制测试程序和实质性程序是注册会计师针对认定层次重大错报风险的应对措施。

单项选择题

1998年度的统计显示，对中国人的健康威胁最大的三种慢性病，按其在总人口中的发病率排列，依次是乙型肝炎、关节炎和高血压。其中，关节炎和高血压的发病率随着年龄的增长而增加，而乙型肝炎在各个年龄段的发病率没有明显的不同。中国人口的平均年龄，在1998年至2010年之间，将呈明显上升态势而逐步进入老人社会。依据题干提供的信息，推出以下哪项结论最为恰当( )

A．到2010年，发病率最高的将是关节炎。

B．到2010年，发病率最高的将仍是乙型肝炎。

C．在1998年至2010年之间，乙型肝炎患者的平均年龄将增大。

D．到2010年，乙型肝炎患者的数量将少于1998年。
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单项选择题

What can we learn from the approach to scientific research in other cultures Consider British science. In the 1980s to mid-1990s, the United Kingdom consistently (67) many more populous countries in (68) number of papers produced and citations received per paper in science, medicine and engineering. During the 20th century, the United Kingdom (69) more major international scientific prizes per capita than any other nation—about 10% of all such (70) .
Many explanations have been (71) for this success. Some British attribute it (72) a superiority of intellect and character. (73) British scientists are a more elite group than American scientists, (74) selective pressure throughout secondary and undergraduate education. My experience in the United Kingdom (75) me to think that another significant reason for this (76) is the British style of scientific investigation. I must (77) that at first I was frustrated by the slower (78) of research in the United Kingdom in (79) with that in the United States. Having recently completed my doctoral research in the intense environment (80) of many U. S. universities, I thought that the greater relative emphasis that the British placed on thinking (81) doing was at best misguided, and at worst, lazy. (82) , I soon saw the advantages of being more selective (83) which problems to work on, which experiments to (84) , and which approach would best (85) the results. There were many occasions where I experienced such (86) contrasts in the approach to scientific research in different cultures. And the experience did enrich my intellectual life indeed.

A. Now that
B. And
C. Because
D. Yet
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