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【单选题】
在样本设计阶段,需要定义总体与抽样单元,下列说法不正确的是()
A.
注册会计师在确定应收账款的总体时,不用考虑单个重大项目,直接对应收账款账面余额进行抽样
B.
在控制测试中,如果要测试用以保证所有发运商品都已开单的控制是否有效运行,注册会计师将所有已发运的项目作为总体通常比较适当
C.
在控制测试中,抽样单元通常是能够提供控制运行证据的文件资料;在细节测试中,抽样单元可能是一个账户余额、一笔交易或交易中的一项记录,甚至为每个货币单元
D.
分层可以降低每一层中项目的变异性,从而在抽样风险没有成比例增加的前提下减小样本规模
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【判断题】眉毛是影响容貌的最重要的一环。它们不仅框出了脸型,也可以成就或者毁掉你的整个造型,对一个人的气质有很大影响。
A.
正确
B.
错误
【单选题】In some situations, the interpretations of the Rules of Conduct permit former partners to have relationships with a client of the firm without affecting the firm's independence. Which of the following...
A.
The former partner works in the maintenance department of an audit client of his former firm.
B.
The former partner's grandson works in the warehouse of an audit client of his former firm.
C.
The former partner was held out as an associate of the firm.
D.
The former partner purchased 5% of the stock of an audit client of his former firm.
【简答题】The rules permit the airline to require a safety _____________(助理)。
【单选题】● A (72) consists of the symbols, characters, and usage rules that permit people to communicate with computer. (72)
A.
programming language
B.
network
C.
keyboard
D.
display
【单选题】A(72)consists of the symbols, characters, and usage rules that permit people to communicate with computer.
A.
programming language
B.
network
C.
keyboard
D.
display
【单选题】The rules of the office don't permit ______.
A.
to smoke
B.
smoking
C.
smoked
D.
smoke
【单选题】Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those ...
A.
The client must accept full responsibility for the financial statements.
B.
The client is required to file an annual report, including audited financial statements, with the Securities and Exchange Commission.
C.
The CPA must not assume the role of employee or of manager.
D.
The CPA must follow applicable auditing standards.
【判断题】眉毛是影响容貌的最重要的一环。它们不仅框出了脸型,也可以成就或者毁掉你的整个造型,对一个人的气质有很大影响。
A.
正确
B.
错误
【单选题】Which statement about the Navigation Rules is TRUE ().
A.
The rules require vessels to comply with Traffic Separation Scheme regulations
B.
The rules use the term safe speed
C.
The Rules permit a stand-on vessel to take action prior to being in extremis.
D.
All of the above are correct
【简答题】Identifying different stress patterns when the same word is used as a noun or a verb. (听录音,注意以下例子中重点单词的重读位置是否因词性的不同而改变) Examples: 1 They won the contract to build the new museum, 2 As they cool, metal...
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