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【单选题】
在执行审计业务时，注册会计师应当确定合理的重要性水平。下列关于重要性概念的理解错误的是______。A.
注册会计师应当在了解被审计单位及其环境的基础上，确定一个可接受的重要性水平
B.
为了发现在金额上重大的错报，应为财务报表层次确定重要性水平
C.
注册会计师应当评估各类交易、账户余额和披露认定层次的重要性，以便确定进一步审计程序的性质、时间安排和范围，将审计风险降至可接受的低水平
D.
判断一项错报对财务报表是否重大，应当考虑对个别特定财务报表使用者产生的影响
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举一反三
【单选题】Which is NOT the reason why people like the ?
A.
They are longing for country life.
B.
They can have fun with friends.
C.
The can relax people and give them a new experience.
D.
They are confident enough to face the real world.
【简答题】产品总成本费用要素包括哪些？何谓生产成本？
【单选题】Which is NOT the consequence of students' employment according to the author?
A.
Students feel that they deserve to be fun when they get home from work.
B.
Students don't spend enough free time studying.
C.
Schools and colleges find it difficult to demand quantity or quality of work from students.
D.
American students out-perform students from Japan and Europe.
【单选题】Which is NOT the nickname for New York?
A.
The Big Apple
B.
The Big City
C.
The Empire City
D.
The Fun City
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