多项选择题
项目组就由于舞弊导致财务报表发生重大错报风险的可能性进行讨论,下列各项中,可能属于讨论内容的有( )。
A.项目组成员认为财务报表易于发生由于舞弊导致的重大错报的方式和领域
B.对接触现金或其他易被侵占资产的员工,管理层对其实施监督的情况
C.如何在拟实施审计程序的性质、时间安排和范围中增加不可预见性
D.管理层凌驾于控制之上的风险
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单项选择题
关于在财务报表审计中考虑环境事项,下列说法中错误的是( )。
A.注册会计师在财务报表审计中应当考虑可能导致财务报表重大错报风险的环境事项
B.注册会计师考虑环境事项,是为了针对被审计单位是否存在违反环境法律法规情况发表意见
C.注册会计师应当针对评估的环境事项导致的财务报表层次重大错报风险确定总体应对措施,并针对评估的环境事项导致的认定层次重大错报风险设计和实施进一步审计程序
D.注册会计师应当阅读含有已审计财务报表的文件中的其他信息所涉及的环境事项,以识别其是否与已审计财务报表存在重大不一致
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单项选择题
As I write these words,a triumphant horn is erupting in my ear over the thythmic bowing of violins.In fact,as you read,I would l you to listen along-just search Battlefield One. 1 2 you'll focus jusL a bii better with it playing in the background.3,as a video game soundtrack it's designed to have exacdy that 4.This is,by far,the best Life Pro Tip I've ever gotten or given:Listen to music from video games when you need to 5.It's a whole genre designed to simultaneously 6 your senses and blend into the background of your brain,7 that's the point.of the soundtrack.It has to 8 you,the player,in a task without distracting from iL.In fact,the best music would actually 9 the listener to che task.Plenty of studies 10 that having some sound around you can help you focus,11 because it gives your subconscious something to 12.It doesn't have to focus on Lhat coughing coworker or the occasional sound of doors closing,13 you aren't distracted by intermittent interruptions.Music seems to focus us the best,14 not just any music.The latest#1 single is more 15 to make you sing along and tap your toes than.16 into your work day.Silence,on the other hand,seems to make office workers 17 and less proficient than their music-listening compatriots.18 some surgeons use music to get in the groove,and research 19 those who do this perform operations more efficiently and with higher 20.2选?
A.doubt
B.bet
C.exaggerate
D.anticipate
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