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【单选题】
注册会计师负责对乙公司20×8年度财务报表进行审计。在运用审计风险模型(审计风险=重大错报风险×检查风险)时,B注册会计师遇到下列事项,请代为做出正确的专业判断。(3)当可接受的检查风险降低时,B注册会计师可能采取的措施是( )。A.
缩小实质性程序的范围
B.
将计划实施实质性程序的时间从期中移至期末
C.
降低评估的重大错报风险
D.
消除固有风险
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举一反三
【单选题】Water accumulation in the cylinder of a secured engine is an indication that the _______.
A.
soft water pump was not secured along with the engine
B.
jacket water thermostat has failed
C.
cylinder liner may be cracked
D.
raw water pump is over-speeding just prior to engine shutdown
【单选题】The ladder shall ______．
A.
be secured in a position so that it rests firmly against the ship's side from which the discharge operations are carried out
B.
have at least two replacement steps which are secured in position by a method different from that used in the original construction
C.
have battens made of hardwood，or other material of equivalent properties，in one piece and not less than
D.
have steps made of softwood，or other material of equivalent properties，made in one piece free of knots，having an efficient slip surface
【简答题】if the anchor is secured firmly in sea bottom, what do you report?
【简答题】Buildings should be secured __________ (地震多发地区)。
【简答题】Can a loan be secured by the goods which is just imported?
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