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【多选题】
(二)F注册会计师负责对已公司20×7年度财务报表进行审计。在测试已公司内部控制时,F注册会计师遇到下列事项,请代为做出正确的专业判断。 第5题:下列与控制测试有关的表述中,正确的有( )。
A.
如果控制设计不合理,则不必实施控制测试
B.
如果在评估认定层次重大错报风险时预期控制的运行是有效的,则应当实施控制测试
C.
如果认为仅实施实质性程序不足以提供认定层次充分、适当的证据,则应当实施控制测试
D.
对特别风险,即使拟信赖的相关控制没有发生变化,也应当在本次审计中实施控制测试
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close ties between exposure to PFOA and health
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【简答题】A recent study conducted by the Pine Street Foundation showed that a dog’s nose may have the ability to detect cancer. A dog’s nose, which was the “medical device” used as part of the research, is bel...
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A.
on
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against
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of
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