单词拼写：

1. Do you want to borrow some books? You can go to the l______.

2. Our g______ teacher told us that the earth is going around the sun.

3. The girls students don’t like to take o______ activities.

4. This work will take a long p______ of time.

5. My i______ are to take photos and collect stamps.

注册会计师在对被审计单位财务报表审计中，对资产类账户余额实施相关审计抽样从而获取充分、适当的审计证据。下列说法错误的有（）。

A.注册会计师应当根据具体情况并运用职业判断，确定使用统计抽样或非统计抽样方法，以最有效地获取审计证据

B.审计抽样适用于控制测试和实质性程序中的所有审计程序

C.统计抽样和非统计抽样方法的选用，在于对样本实施的审计程序

D.注册会计师采用不适当的审计程序可能导致抽样风险