[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f0eyHdYUB334k_jG2biHAvvRKUJ5jn3pHQmL-2ihnTjI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-01-06 10:23:37",304358327,[8,9,10,11],"实物证据","书面证据","口头证据","环境证据",{"courseId":13,"courseImg":14,"courseName":15},"6ccdf8834a54d0263899b4f832902f25","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fdc7060e815255968911fca04415381cd.jpg","审计学","采用监盘法一般能取得较为可靠的( )",[18,29,38,47,56,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],304358323,[22,23,24,25],"询问法","盘存法","函证法","分析法","取下列哪种方法获得的审计证据品质低,证据力差,主要是为了进一步审计提供线索( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],304358324,[33,34,35,36],"审计人","被审计人","审计委托人","审计关系人","构成一项审计活动的相互有责任关系的三方面的当事人是( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],304358325,[42,43,44,45],"被审计单位","审计单位","审计人员","督察机关","审计人员应当维护国家利益和()的合法权益",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],304358326,[51,52,53,54],"控制系统","核心控制系统","内部控制系统","外部控制系统","系统基础审计强调对()的评价",{"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},[],304358328,[63,64,65,66],"数量大的事项","数量大性质不严重的事项","数量零星的事项","数量小性质严重的事项","根据审计证据的重要性要求,在签定审计证据时,不应考虑 ( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],304358329,[72,73,74,75],"专项审计","强制审计","任意审计","突击审计","民间审计属于( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],304358330,[81,82,83,84],"查明客户是否漏盘某些重要的存货","鉴定存货的质量","了解盘点指示是否得到贯彻执行","获得存货是否实际存在的证据","注册会计师实施存货监盘程序的主要目的是为了( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],304358331,[90,91,92,93],"公正性","公允性","公开性","公平性","财务报表审计阶段是审计财务报表的()性",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],304358332,[99,100,101,102],"违反法规","失败","舞弊","错误","欺诈是一种故意的()行为"]