[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f6t8dvLwEKvQxyT95kb2n2wAda5uE6_WT0U0mQ941NoI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2023-10-27 17:35:57",101977409,[8,9,10,11],"综合性方案是指注册会计师实施的进一步审计程序时以控制测试为主","当评估的财务报表层次重大错报风险属于高风险水平时,拟实施进一步审计程序的总体方案往往更倾向于实质性方案","注册会计师评估的财务报表层次重大错报风险,对拟实施进一步审计程序的总体审计方案具有重大影响","实质性方案是指注册会计师实施的进一步审计程序以实质性程序为主",{"courseId":13,"courseImg":14,"courseName":15},"ef34a3032ebcd6a7470a206c11272484","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbd79ec8c33875afbe260a04add0b307d.jpg","审计学","4.下列有关进一步审计程序的总体审计方案的说法中不恰当的是( )",[18,29,38,47,56,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],101977405,[22,23,24,25],"项目质量控制复核人员及其复核的日期","测试的具体项目或事项的识别特征","审计工作的执行人员及完成审计工作的日期","审计工作的复核人员及复核的日期和范围","23.在记录已实施审计程序的性质、时间安排和范围时,不属于注册会计师应当记录的内容是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],101977406,[33,34,35,36],"在期末而非期中实施更多的审计程序","通过实施控制测试获取更广泛的审计证据","增加拟纳入审计范围的经营地点的数量","通过实施实质性程序获取更广泛的审计证据","2.如果控制环境存在缺陷,注册会计师在对拟实施审计程序的性质,时间安排和范围作出总体修改时不应当考虑的是( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],101977407,[42,43,44,45],"细节测试的目的是发现认定层次的重大错报","如果针对特别风险实施的程序仅为实质性程序,这些程序应当包括细节测试","实质性程序包括细节测试与实质性分析程序","实质性分析程序属于细节测试程序","14.下列实质性程序的相关说法中,错误的是( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],101977408,[51,52,53,54],"控制测试旨在确定控制是否得到执行","控制测试旨在验证实质性程序结果的可靠性","控制测试旨在评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性","控制测试旨在发现认定层次发生错报的金额","9.下列有关控制测试目的的说法中,正确的是( )",{"answer":57,"createTime":5,"id":6,"options":58,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],101977410,[63,64,65,66],"如果被审计单位在所审计期间内的不同时期使用了不同的控制,注册会计师应当考虑不同时期控制运行的有效性","注册会计师可以考虑在评价控制设计和获取其得到执行的审计证据的同时测试控制运行有效性","了解内部控制包括评价控制的设计和确定控制是否有效运行","在了解内部控制是否得到执行时,注册会计师只需抽取少量的交易进行检查或观察某几个时点","8.下列关于了解内部控制与控制测试的说法中,错误的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],101977411,[72,73,74,75],"在以前审计中实施实质性程序获取的审计证据,通常对本期也有很强的证明力","如果拟将期中测试得出的结论延伸至期末,注册会计师应当考虑针对剩余期间仅实施实质性程序是否足够","不需要考虑内部控制的情况","评估的某项认定的重大错报风险越高,针对该认定所需获取的审计证据的相关性和可靠性要求也就越高,注册会计师越应当考虑将实质性程序集中于期中实施","16.在确定实质性程序的时间时,下列说法中正确的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],101977412,[81,82,83,84],"如果完成审计业务,归档期限为外勤审计工作结束日后六十天内","如果未能完成审计业务,归档期限为审计业务中止日后三十天内","如果完成审计业务,归档期限为审计报告日后六十天内","未能完成审计业务,归档期限为外勤审计工作中止日后三十天内","25.下列有关审计工作底稿归档期限的表述中,正确的是( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],101977413,[90,91,92,93],"在审计报告日后将审计工作底稿归整为最终审计工作档案,可能涉及实施新的审计程序或得出新的审计结论","在完成最终审计档案的归整工作后,不得修改现有审计工作底稿或增加新的审计工作底稿","即使注册会计师未能完成审计业务,也应当对审计工作底稿的归档期限作出限制","如果注册会计师未能完成审计业务,则可以不保存审计工作底稿","24.下列关于对审计工作底稿的归整和保存的表述中,正确的是( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],101977414,[99,100,101,102],"被审计单位系统变动导致某类交易记录信息在期中后难以获取","收入截止测试","控制环境和其他相关控制薄弱","评估的重大错报风险为舞弊风险","18. 在下列哪种情况下, 注册会计师可以选择在期中实施实质性程序( )"]