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【单选题】
在确定审计程序后，如果注册会计师决定接受更低的重要性水平，审计风险将增加。注册会计师应当选用一定的方法将审计风险降至可接受的低水平。其中可以采用的方法不包括( )。A.
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
B.
通过修改计划实施的实质性程序的性质，降低检查风险
C.
通过修改计划实施的实质性程序的时间和范围，降低检查风险
D.
通过出具非标准审计报告来降低审计风险
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举一反三
【单选题】Simulation analysis is based on assigning a _____ and analyzing the results.
A.
narrow range of values to a single variable
B.
narrow range of values to multiple variables simultaneously
C.
wide range of values to a single variable
D.
wide range of values to multiple variables simultaneously
【多选题】下列各项中,适用5%——35%的超额累进税率计征个人所得税的有( )
A.
个体工商户的生产经营所得
B.
个人独资企业的生产经营所得
C.
对企事业单位的承包经营所得
D.
合伙企业的生产经营所得
【判断题】The animals selected for a procedure should be of an appropriate species and quality and the maximum number required to obtain valid results. Methods such as mathematical models, computer simulation, ...
A.
正确
B.
错误
【单选题】Read the following expressions chosen from academic introductions, and identify what part of an introduction each expression refers to. （1分）The remainder of the paper is organized as follows: Section ...
A.
Background of the study
B.
Existing studies on the problem
C.
Problems with existing studies
D.
Research objectives
E.
Significance of the study of that problem
F.
Research contents
G.
Description of the skeleton of the research
【单选题】The experimental results the theoretical simulation very well.
A.
valid
B.
validate
C.
validation
D.
validates
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