[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fKpOYGPYnSxUdukj_UUfHEWXhvog8omDtfkIeIYNzF44":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":16,"related":17,"source":21,"type":22},[],"2023-05-10 11:55:17",961870989,[8,9],"对","错",{"courseId":11,"courseImg":12,"courseName":13,"workId":14,"workName":15},"1000071396","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd70f4cd57417ae1bb47263bae3df73ed.jpg","审计学","50937353","第六章单元测试","在了解被审计单位的内部控制时,只需关注控制的设计.( )",[18,23,28,33,38,43,48,58,67,76],{"answer":19,"createTime":5,"id":6,"options":20,"question":16,"source":21,"type":22},[],[8,9],"v2",3,{"answer":24,"createTime":5,"id":25,"options":26,"question":27,"source":21,"type":22},[],961870991,[8,9],"如果确定评估的认定层次重大错报风险是特别风险,并拟信赖旨在减轻特别风险的控制,注册会计师可以信赖以前审计获取的审计证据.( )",{"answer":29,"createTime":5,"id":30,"options":31,"question":32,"source":21,"type":22},[],961870992,[8,9],"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,以提高审计效率.( )",{"answer":34,"createTime":5,"id":35,"options":36,"question":37,"source":21,"type":22},[],961871004,[8,9],"注册会计师王浩在对华为公司2010年度财务报表进行审计时,收集到的审计证据中,销货发票副本比产品出库单可靠.( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":42,"source":21,"type":22},[],961871006,[8,9],"注册会计师对资产类报表项目的存在性认定获取审计证据时,细节测试方向是C.从会计记录到支持性证据.( )",{"answer":44,"createTime":5,"id":45,"options":46,"question":47,"source":21,"type":22},[],961871007,[8,9],"检查董事会会议纪要是为了对预计负债完整性认定.( )",{"answer":49,"createTime":5,"id":50,"options":51,"question":56,"source":21,"type":57},[],961871016,[52,53,54,55],"向顾客寄发询证函","检查应收账款余额是否有相关原始凭证(如出库单和销售发票)的支持",".检查财务报表日后的应收账款回收情况","从销售发票、出库单追查至截止财务报表日的应收账款明细账","下列各项审计程序中,不能为应收账款的存在认定提供审计证据的是( )",0,{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":21,"type":57},[],961871019,[62,63,64,65],"特定的审计程序可能只为某些认定提供相关的审计证据,而与其他认定无关","针对某项认定从不同来源获取的审计证据存在矛盾,表明审计证据不存在说服力","只与特定认定相关的审计证据并不能替代与其他认定相关的审计证据","针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据","在确定审计证据的相关性时,下列表述中错误的是( )",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":21,"type":57},[],961871022,[71,72,73,74],"检查有形资产可提供权利和义务的全部审计证据","观察提供的审计证据仅限于观察发生的时点","对于询问的答复,注册会计师应当通过获取其他证据予以佐证","分析程序包括调查识别出的、与其他相关信息不一致或与预期数据严重偏离的波动和关系","下列关于审计程序的说法中,不正确的是( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":21,"type":85},[],961871025,[80,81,82,83],"控制是否存在","控制在所审计期间不同时点是如何运行的","控制是否得到一贯执行","控制由谁执行","在测试内部控制的运行有效性时,注册会计师应当获取的审计证据有( )",1]