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A注册会计师负责审计甲公司20×8年度财务报表。在考虑利用专家的工作时，A注册会计师遇到下列事项，请代为做出正确的专业判断。
在确定是否需要利用专家的工作时，A注册会计师通常不需考虑的因素是( )。

A.审计项目组成员对所涉及事项具有的知识和经验
B.根据所涉及事项的性质、复杂程度和重要性确定的重大错报风险
C.出具审计报告的时间要求
D.预期获取的其他审计证据的数量和质量

【参考答案】

C
解析：本题考查的是注册会计师在确定是否需要利用专家的工作时应当考虑的因素。注册会计师在确定是否利用专家工作时......

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Something big is happening to the human race—something that could be called The Great Transformation.The Transformation consists of all the changes that are occurring in human life due to advancing technology. For thousands of years such progress occurred slowly. Now, everything is changing so fast that you may find yourself wondering where all this progress is really leading.Fifty years ago, few people could even imagine things like computers and lasers. Today, a host of newly emerging technologies such as artificial intelligence and genetic engineering are opening up all kinds of new paths for technologists.Like it or not, our advancing technology has made us masters of the earth. We not only dominate all the other animals, but are reshaping the world's plant life and even its soil and rocks, its waters and surrounding air. Mountains are being dug up to provide minerals and stone for buildings. The very ground under our feet is washing away as we chop down the forests, plow up the fields, and excavate foundations for our buildings.Human junk is cluttering up not only the land but even the bottom of the seA.And so many chemicals are being released into the air by human activities that scientists worry that the entire globe may warm, causing the polar icecaps to melt and ocean waters to flood vast areas of the lanD.During the twentieth century, advancing technology has enabled man to reach thousands of feet into the ocean depths and to climb the highest mountains. Mount Everest, the highest mountain of all, resisted all climbers until the 1950's. Now man is reaching beyond Earth to the moon, Mars, and the stars.No one knows what the Great Transformation means or where it will ultimately leaD.But one thing is sure: human life 50 years from now will be very different from what it is today.It's also worth noting that our amazing technology is posing an increasingly insistent question: When we can do so many things, how can we possibly decide what we really should do. When humans were relatively powerless, they didn't have to make the choices they have to make today.Technology gives us the power to build a magnificent new civilization—if we can just agree on what we want it to bE.But today, there is little global agreement on goals and how we should achieve them.So it remains to be seen what will happen as a result of our technology. Pessimists worry that we will use the technology eventually to blow ourselves up. But they have been saying that for decades, and so far we have escapeD.Whether we will continue to do so remains unknown—but we can continue to hopE.The Great Transformation is caused byA.artificial intelligence and genetic engineering.B.the shortage of natural resources.C.the development of practical sciencE.D.unknown reasons.
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