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【单选题】
在审计工作底稿中记录实施审计程序的性质、时间安排和范围时，注册会计师应当记录测试的具体项目或事项的识别特征。下列相关说法错误的是( )。A.
记录具体项目或事项的识别特征可以实现多种目的，如反映项目组履行职责的情况，便于对例外事项或不符事项进行调查，以及对测试的项目或事项进行复核
B.
对被审计单位生成的订购单进行细节测试时，可以以订购单的唯一编号作为识别特征
C.
对于需要系统化抽样的审计程序，注册会计师可以通过记录样本来源和抽样间隔来识别已选取的样本
D.
对于需要询问被审计单位中特定人员的审计程序，注册会计师可以以询问的时间、被询问人的姓名及职位作为识别特征
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举一反三
【单选题】What is the significance of McBurney's point?
A.
It is the point where the linea alba connects to the sternum.
B.
It is the body surface projection of the tip of vermiform appendix.
C.
It is between the right anterior superior iliac spine and the navel where incisions for appendectomies are made.
D.
It locates at the intersection point of the right costal arch and right midclavicular line.
E.
Fistulas and hernias often occur in this area which is marked by the symphysis pubis on one end, and the sternum on the other.
【简答题】What was inside the letter delivered by the postman?
【单选题】______________? What's your point?
A.
Do you understand?
B.
Can you get it?
C.
What are you talking about?
D.
Speak like him.
【单选题】Whether a dehumidifier works or not depends on the humidistat to what point it's set.
A.
Y
B.
N
C.
NG
【单选题】What‘s the main point of this passage? 查看材料
A.
There will be more electric vehicles on road in the future．
B.
Georgia's breaks for electric vehicles may be too good to last．
C.
Residents will benefit from lower taxes on electric vehicles．
D.
Electric vehicles will be replaced by individual gas-guzzlers．
【简答题】What's the point of ______ for months over something that a good teacher could have explained in minutes?
【单选题】- What's your point of view on cloning (克隆)? - ______________
A.
No way.
B.
I am against it.
C.
No point.
D.
That's none of your business.
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