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B注册会计师负责对甲公司2008年度财务报表进行审计。在运用审计风险模型时，A注册会计师遇到下列事项，请代为做出正确的专业判断。
关于审计风险模型中其各要素的下列说法中，不正确的是( )。(注意单选变多选，特别注意多选)
D.检查风险是注册会计师通过实施实质性程序控制的

A.审计风险是预先设定的
B.重大错报风险是评估的
C.审计风险是注册会计师审计前面临的

【参考答案】

C
解析：在审计风险模型中，审计风险是一个可接受的低水平，是预先设定的，选项A恰当，选项C不恰当。

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下列关于冗余说法错误的是—— A、冗余存在于实体数据和实体间的冗余联系。 B、冗余数据是指可由基本数据导出得到的数据。 C、冗余的联系则是指可由其他关系联合导出的联系。 D、冗余的存在是绝对的，冗余的存在是不可以被接受的。

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听力原文： Nothing can buy a better night's sleep. Although it sounds silly, it was the first thing that crossed my mind when I awokE.I truly appreciated my happy rest. It was like a gift from heaven. Interesting to think that Bill Gales, or arty rich men you can mention, really couldn't have had a more satisfying and grate night of sleep—the best that money can't buy.That started me thinking of other pleasures that cost nothing or very lime and that are often taken for granted, like a drink of cold water on a hot day when you're really thirsty, or a warm relaxing bath when you're extremely tired or mentally exhausted,Remember your first real kiss—can you put a price tag on that? Or the companionship of a faithful and loving pet, or the clean, fresh smell of mountain air? There's an old song, 'The Best Things in Life Are Free'.Did you ever eat a meal that not only filled your stomach and satisfied all your tastes, but refreshed your soul? Ever spend a winter's evening in the company of good friends?What could be better than listening to your favorite music or watching a good movie? Or sharing the beauty of a sunset with a loved one? These are quite delightful and delicate pleasures. I hope this doesn't sound too ridiculous in today's rough, loud worlD.I hope the new generation can appreciate some of these things.What can be inferred from this speech?A.The speaker enjoys sleeping very much.B.The speaker doesn't like money at all.C.Bill Gates does not know how to enjoy himselF.D.Mental well-being is the most important thing.

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