[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$frZQW-GMMsIsF_oQa5HwfQ8Vq0ZIrxGiwNEWHn0b6NSE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2023-05-29 17:43:02",35014593,[8,9,10,11],"如果在期末实施实质性程序未发现某项认定存在错报,说明与该项认定相关的控制是有效的,不需要再对相关控制进行测试","如果某一控制在剩余期间内发生变动,在评价整个期间的控制运行有效性时,无需考虑期中测试的结果","对某些自动化运行的控制,可以通过测试信息系统一般控制的有效性获取控制在剩余期间运行有效的审计证据","如果某一控制在剩余期间内未发生变动,不需要补充剩余期间控制运行有效性的审计证据",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},131,"ef34a3032ebcd6a7470a206c11272484","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbd79ec8c33875afbe260a04add0b307d.jpg","审计学","8d6adc19e3db49b395f72271c16e817c","测验","如果注册会计师在期中执行了控制测试,并获取了控制在期中运行有效性的审计证据,下列说法中,正确的是( )",[21,32,41,50,53,62,71,80,89,94],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],35014590,[25,26,27,28],"控制环境","审计意见的类型","错报风险的性质","审计证据适用的期间或时点","在确定进一步审计程序的时间时,注册会计师应当考虑的主要因素不包括( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],35014591,[36,37,38,39],"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","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","下列关于了解内部控制与控制测试的说法中,错误的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],35014592,[45,46,47,48],"注册会计师可以向被审计单位适当员工询问,获取与内部控制运行情况相关的信息","通常情况下,注册会计师通过观察直接获取的证据不如间接获取的证据可靠","对运行情况留有书面证据的控制,检查非常适用","将询问与检查或重新执行结合使用,可能比仅实施询问和观察获取更高水平的保证","下列有关控制测试程序的说法中不恰当的是( )",{"answer":51,"createTime":5,"id":6,"options":52,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],35014594,[57,58,59,60],"如果风险评估时对控制运行有效性的拟信赖程度较高,通常应当考虑扩大实施控制测试的范围","控制执行的频率越高,控制测试的范围越大","对于一项持续有效运行的自动化控制,通常应当考虑扩大实施控制测试的范围","当针对其他控制获取审计证据的充分性和适当性较高时,测试该控制的范围可适当缩小","在确定控制测试的范围时,下列说法中不正确的是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],35014595,[66,67,68,69],"如果完成审计业务,归档期限为审计报告日后六十天内","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","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","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","下列有关审计工作底稿归档期限的表述中,正确的是( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],35014596,[75,76,77,78],"注册会计师获取的每个与审计结论相关的可靠审计证据都应当记录于审计工作底稿","每张工作底稿都能直接为财务报表是否存在重大错报提供证据","审计工作底稿是注册会计师对财务报表出具审计报告的基础","审计工作底稿能为注册会计师是否遵循了审计准则提供证据","以下有关审计工作底稿的说法中,不正确的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],35014597,[84,85,86,87],"对于不属于旨在减轻特别风险的控制,如果在本年未发生变化,且上年经测试运行有效,本次审计中无需测试","对于旨在减轻特别风险的控制,如果在本年未发生变化,可以依赖上年的测试结果","如果相关事项未发生重大变化,则上年通过实质性测试获取的审计证据可能可以作为本年的有效审计证据","一般而言,上年通过实质性测试获取的审计证据对本年只有很弱的证据效力或没有证据效力","在利用以前年度获取的审计证据时,下列说法中,错误的是( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":93,"source":30,"type":31},[],35014598,[8,9,10,11],"如在期中执行了控制测试,并获取了控制在期中运行有效性的审计证据,下列说法中,正确的是( )",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":30,"type":31},[],35014599,[98,99,100,101],"在审计报告日后六十天内完成审计工作底稿的归档工作","在审计报告日后九十天内完成审计工作底稿的归档工作","在审计报告公布日后六十天内完成审计工作底稿的归档工作","在审计报告公布日后九十天内完成审计工作底稿的归档工作","下列有关归档期限的要求中,注册会计师认为正确的是( )"]