以下对现代风险导向审计特点的描述中，不恰当的有______。 A．_爱下问搜题

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问题多项选择题

以下对现代风险导向审计特点的描述中，不恰当的有______。

A．风险导向审计增加了对审计抽样的依赖，降低了抽样风险

B．风险导向审计增加了对信息技术的运用，节省了审计成本

C．风险导向审计减少了对会计资料的检查，提高了审计效率

D．风险导向审计扩大了对非财务信息的考虑，大大拓展了审计风险所涉及的范围，提高了审计要求

答案

参考答案：A,B,C

解析：选项D恰当。风险导向审计大大扩展了审计范围，注册会计师应当通过实施风险评估程序，了解被审计单位及其环境，识别导致财务报表重大错报风险领域，特别是通过考虑非财务信息识别财务信息的错报风险。

完形填空

A boy was walking home from school when he saw a large, tempting （诱人的）apple on one of the branches of an apple tree hanging out over a tall fence. The boy wasn’t much of a fruit-eater, 41 a bar of chocolate if given the choice,     42   , as they say, the forbidden fruit can be tempting. Seeing the apple, the boy wanted it. The more he looked at it, the    43   he felt and the more he wanted that apple.
44  as high as he could , but even at his tallest 45 he was unable to touch it. He began to 46 up and down , as high as he could, at the 47 of each jump stretching his arms to get the apple . Still it remained out of 48 .
Not giving up , he thought , if only he had something to 49 on . His school bag wouldn’t give enough height and he didn’t want to 50  the things inside , like his lunch box , pencil case , and Game boy . Looking  51 , he hoped he might find an old box , a rock , or ,   52 luck , even a ladder , but it was a tidy neighborhood and there was nothing he could use .
He had tried everything he could think to do .   53  seeing any other choices , he gave up and started to walk   54 . At first he felt angry and disappointed thinking about how hungry he had become from his 55 , and how he really wanted that apple . The more he 56 like this , the more unhappy he became.
57   ,the boy of our story was a pretty smart guy, even if he couldn’t always get what get he wanted .He started to say to himself .,This isn’t   58    , I   don’t have the apple and I’m feeling miserable as well. There’s 59  more I can do to get the apple_that is unchangeable-but we are supposed to be able to 60 our feelings. If that’s the case, what can I do to feel better?

判断题

使用液压支架时可以不接顶。（）