下列有关注册会计师对控制测试时间的考虑中错误的是[ ] A．如_爱下问搜题

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问题单项选择题

下列有关注册会计师对控制测试时间的考虑中错误的是[ ]

A．如果注册会计师总体上拟信赖被审单位的控制，则控制环境越薄弱，注册会计师需要获取的剩余期间的补充证据越多
B．当被审计单位控制环境薄弱或对控制的监督薄弱时，注册会计师应当缩短再次测试控制的时间间隔或完全不信赖以前审计获取的审计证据
C．如果拟信赖的控制自上次测试后已发生变化，注册会计师应当在本期审计中测试这些控制的运行有效性
D．如果需要获取控制在某一期间有效运行的审计证据，注册会计师可以获取与该时点相关的审计证据即可

答案

参考答案：D

解析：拟实施进一步审计程序的总体方案包括实质性方案和综合性方案，其中实质方案是指注册会计师实施的进一步审计程序以实质性程序为主，综合性方案是指注册会计师在实施进一步审计程序时，将控制测试与实质性程序结合使用。

完形填空

Birthdays often bring surprises. But this year’s surprise on the birthday of the great British playwright William Shakespeare is __21__ one of the most surprising.
On April 22, one day before his 441^st birthday anniversary, experts __22__ that one of the most recognizable __23__ of William Shakespeare is a fake (赝品).
This __24__ that we no longer have a good __25__ of what Shakespeare looked like. “It’s very possible that many pictures of Shakespeare are unreliable because many of them are __26__ of this one,” said an expert from Britain’s National Portrait Gallery.
The _27_ comes after four months of testing. Experts from the gallery say the image — commonly known as the “Flower portrait” — was actually __28__ in the 1800s, two centuries __29_ Shakespeare’s death.
The art experts who work at the gallery say they used modern chemistry technology to __30__ the paint on the picture. These checks found traces (痕迹) of paint deep in the picture __31__ about 1814.
Shakespeare __32__ in 1616, and the date that appears on the portrait is 1609.
“We now think the portrait dates back to around 1818 to 1840. This was __33__ there was a new interest in Shakespeare’s__ 34__ ,” Tanya Cooper, the gallery’s 16^th century curator (馆长) said.
The __35__ picture has often been used as a cover for __36__ of his plays. It is called the “Flower portrait” because one of its __37__, Desmond Flower, gave it to the Royal Shakespeare Company.
“There have always been __38__ about the authenticity (真实性) of the painting,” said David Howells, curator for the Royal Shakespeare Company.
“Now we know the truth, we can put the image in its proper place in the history of Shakespearean portraiture (画像技法),” he said.
Two other images of Shakespeare are also being studied as part of the investigation and the results will __39__later in May. But for now what Shakespeare really looked like will remain a __40__.

B．masterpieces

B．productions

A．looking back

B．dating from

C．getting along

D．starting with

A．requirements

B．collections

C．consequences

D．playwrights

解答题

在光明小学五年级数学课外兴趣小组中，女生人数占

，后来小组又有4名女生加入，这时女生占小组人数的

．这个小组原来有多少名学生？