问题 多项选择题

在确定控制测试的范围时,F注册会计师通常考虑的因素有()

A.总体变异性

B.在分险评估时拟信赖控制运行有效性的程度

C.控制的预期偏差

D.控制的执行频率

答案

参考答案:B, C, D

解析:

确定控制测试的范围考虑因素:

(1)在拟信赖期间,被审计单位执行控制的频率;

(2)拟信赖控制运行有效性的时间长度;

(3)为证实控制能防止或发现并纠正认定层次重大错报,所需获取审计证据的相关性和可靠性;

(4)通过测试与认定相关的其他控制获取的审计证据的范围;

(5)在风险评估时拟信赖控制运行有效性的程度;

(6)控制的预期偏差。

阅读理解

In most parts of the world, many students help their school make less pollution. They join in “environment clubs”. In an environment club, people work together to make our environment clean.

Here are things students often do:

Turn off the water! Do you know that some toilets can waste twenty to

forty tons of water an hour? In a year, that would fill a small water! In environment clubs, students mend those broken toilets.

No-car day. On a no-car day, nobody comes to school in a car-not the students and not the teachers. Cars give pollution to our air, so remember: walk, jump, bike or run.

Use your legs! It’s lots of fun!

No-garbage(垃圾) lunches. How much do you throw away after lunch?

Environment clubs ask students to bring their lunches in bags that can be used

again. Every week they will choose the classes that make the least garbage

and report them to the whole school.

We love our environment! Let’s work together to make it clean!

小题1: After mending the broken toilets, they save      .

A.a small river

B.a lot of water

C.a toilet

D.a year小题2:On a no-car day,      will take a car to school.

A.only students

B.only teachers

C.both students and teachers

D.neither students nor teachers小题3:Environment clubs ask students        .

A.to run to school every day

B.to play sports every day

C.not to throw away lunch bags

D.not to forget to take cars小题4:From the passage we know that students usually have lunch       .

A.at school

B.in clubs

C.at home

D.in shops小题5:The write wrote the passage to tell students to       .

A.join in clubs

B.help teachers

C.make less pollution

D.clean schools

多项选择题