以下说法不正确的是()
A.设计实施进一步审计程序的性质、时间和范围的依据是注册会计师识别的风险是否重大
B.财务报表层次的重大错报风险很可能源于薄弱的控制环境
C.如果多项控制活动能够实现同一目标，注册会计师不必了解与该目标相关的每项控制活动
D.被审计单位通常有一些与审计无关的控制，注册会计师无需对其加以考虑
参考答案：A
解析：
注册会计师在设计进一步审计程序时应当考虑的因素有：风险的重要性;重大错报发生的可能性;涉及的各类交易、账户余额和列报的特征;被审计单位采用的特定控制的性质;
注册会计师是否拟获取审计证据，以确定内部控制在防止或发现并纠正重大错报方面的有效性。所以选项A的表述不完整。【该题针对“实质性程序的性质、时间和范围”知识点进行考核】
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Population growth is determined by the relationship between births and deaths.The growth rate is calculated by the birth rate minus the death rate.If the birth rate is 4%, for example, and the death rate is 3%, the population growing at rate of 1% per year. 2. _____ Historically, families had many children, but average life expectancies are low and many children died young.Improvements in nutrition and public health programs in the past 30 years have led to a drop in the mortality rate and hence to more rapid population growth. 3. ____ Public health programs and improved nutrition over the past 30 years have brought about declines in mortality rates in the developing nations.But fertility rates(出生率)have not declined as quickly, and the result has been high rates of population growth.Reduced population growth depends to some extent on decreased birth rates. 4. ____ Family planning and modern forms of birth control are important mechanisms for decreasing fertility, but by themselves such programs have had rather limited success in most countries where they have been tried.If family planning strategies are to be successful, they must make sense to the people who are supposed to benefit from them. 5. ____ To a great extent, in developing countries people want large families because they believe they need them.In some societies, children are important sources of farm labor, and they may thus make significant contributions to household income.In societies without any social security programs for the aged, children may also provide a vital source of income for their old parents. |