在确定计划实施的审计程序后，如果C注册会计师决定接受更低的重要性水平，审计风险将增加。下列做法正确的是()
A.如有可能，通过扩大控制测试范围或实施追加控制测试，降低评估的检查风险
B.通过修改计划实施的实质性程序的性质、时间和范围，降低检查风险
C.如有可能，通过扩大实质性程序范围或实施追加的实质性程序，降低评估的重大错报风险
D.通过修改计划实施的控制测试的性质、时间和范围，降低评估的审计风险
参考答案：B
解析：
注册会计师应当选用下列方法将审计风险降至可接受的低水平：
(1)如有可能，通过扩大控制测试范围或实施追加的控制测试，降低评估的重大错报风险，并支持降低后的重大错报风险水平;
(2)通过修改计划实施的实质性程序的性质、时间和范围，降低检查风险。
试题点评：本题考核的是注册会计师选用恰当方法将审计风险降低到可接受的低水平的题目，属于是教材中的原文规定，将教材仔细看多后，应该是均可以做对的，不难厄。
Richard’s father died when he was five. Later on he his mother again. The poor boy had to live on his own, so he went to work for a rich farmer, who paid him nothing except food and clothes. An old woman felt for him and often helped him. The boy wanted to go to very much, but he had no money. But he never gave up and found some old books near the school and himself to read and write. There was a narrow path（小路） between two mountains which connected the village and the town. One morning people there was a big stone on the path. It brought them difficulty: they had to cross the mountains to the town, or they had to move it away. the stone weighed at least thirty tons and even the strongest young man couldn’t move it. They for a long time, but nobody knew what to do. Richard looked at it carefully for a while and said, “I have a to move it away.” But people believed him. Some villagers even laughed at him. The night fell and people went back. Only the boy stayed there. To their surprise, the villagers found the stone was the next morning. They didn’t know who had moved it away. The old woman said Richard had done it all by himself. “How could he?” the rich farmer called out, “He’s fifteen! He couldn’t move it at all!” “He dug(挖掘) a big hole beside the stone.” said the old woman, “and then he could push it into the hole!” Looking at each other, the villagers couldn’t say a word.
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