[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f7zO2ohn42SqZ5fqO1TbLGGEQo1Fk5M0ReI4E8kZ1c10":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":85},[],"2025-04-11 10:49:56",182614689,[8,9,10,11],"信赖过度风险","非抽样风险","信赖不足风险","误受风险",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},12,"25bd7316dc6e61274c18a158a2e6c67c","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fc95076603961b07e723920dfd9f13617.jpg","审计学","0df031915d4045c2af62822bb506f93f","审计抽样概述测验题","为满足要求的保证程度,下列各项中,注册会计师在实施审计时必须加以控制的有( )",[21,33,43,49,58,67,76,86,89,98],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-04-11 10:49:53",182614680,[26,27,28,29],"风险评估程序通常不涉及审计抽样","如果注册会计师在了解控制的设计和确定控制是否得到执行的同时计划和实施控制测试,则可能涉及审计抽样,但此时审计抽样仅适用于控制测试","当控制的运行留下轨迹时,注册会计师可以考虑使用审计抽样实施控制测试","在实施实质性分析程序时,注册会计师可以使用审计抽样","下列关于审计抽样的适用范围的表述中,不恰当的是( )","v1",0,{"answer":34,"createTime":35,"id":36,"options":37,"question":42,"source":31,"type":32},[],"2025-04-11 10:49:54",182614683,[38,39,40,41],"根据抽样结果对实际存在重大错报的账户余额得出不存在重大错报的结论","根据抽样结果对实际不存在重大错报的账户余额得出存在重大错报的结论","根据抽样结果对内控制度的信赖程度高于其实际应信赖的程度","根据抽样结果对内控制度的信赖程度低于其实际应信赖的程度","下列对各种抽样风险的陈述中,属于信赖不足风险的是( )",{"answer":44,"createTime":45,"id":46,"options":47,"question":48,"source":31,"type":32},[],"2025-04-11 10:49:55",182614684,[8,10,11,9],"下列各项风险中,对审计工作的效率和效果都产生影响的是( )",{"answer":50,"createTime":45,"id":51,"options":52,"question":57,"source":31,"type":32},[],182614685,[53,54,55,56],"非抽样风险影响审计风险","非抽样风险不能量化","注册会计师可以通过采取适当的质量控制政策和程序降低非抽样风险","注册会计师可以通过扩大样本规模降低非抽样风险","下列有关非抽样风险的说法中,错误的是( )",{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":31,"type":32},[],182614686,[62,63,64,65],"2015","0015","2005","1995","注册会计师拟从2000张编号为0001~2000的支票中抽取100张进行审计,随机确定的抽样起点为1955,采用系统抽样法下,抽取到的第4个样本号为( )",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":31,"type":32},[],182614687,[71,72,73,74],"可接受的抽样风险","可容忍偏差率","预期总体偏差率","总体差异性","控制测试中,注册会计师使用统计抽样技术时确定样本规模无需考虑的因素是( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":31,"type":85},[],182614688,[80,81,82,83],"对具有审计相关性的总体中低于百分之百的项目实施审计程序","可以根据样本项目的测试结果推断出有关抽样总体的结论","所有抽样单元都有被选取的机会","根据某种特征选取项目进行测试","下列各项中,属于审计抽样基本特征的有( )",1,{"answer":87,"createTime":5,"id":6,"options":88,"question":19,"source":31,"type":85},[],[8,9,10,11],{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":31,"type":85},[],182614690,[93,94,95,96],"选取全部项目","选取特定项目","选取部分项目","审计抽样","财务报表审计中,注册会计师选取测试项目的方法包括( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":31,"type":85},[],182614691,[102,103,104,105],"均值估计抽样","固定样本量抽样","差额估计抽样","PPS抽样","下列属于细节测试中运用的统计抽样方法有( )"]