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[单选题]
下列只能获得有关被审计单位内部控制执行方面证据的审计程序是 ( )
A.检查记录或文件
B.函证
C.重新执行
D.重新计算
A
B
C
D
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试题答案：
C
答案解释：
相关题目
在执行鉴证业务的过程中，注册会计师需要运用职业判断进行评价和计量，同时需要有适当的标准。适当的标准应当具备的特征不包括（）
3、政府审计部门与注册会计师如果对同一事项进行审计，最终形成的审计结论可能存在差异。导致差异的下列各项原因中最主要的是 【 】
8、按审计业务的保证程度由高到低的排列为 【 】
关于控制环境的说法不正确的是（）
下列关于审计质量控制的叙述，正确的有()A、会计师事务所应当树立市场为导向的意识B、项目经理是质量控制的最终责任人C、监控属于定期检查的方式D、会计师事务所所在业务承接过程中考虑客户的诚信度E、指导、监督与复核不是会计师事务所业务执行环节的质量控制
16、能够全面查清被审计单位存在的问题，特别是对弄虚作假、营私舞弊等违反财经法纪行为，一般不易疏漏，以保证审计质量的方法为 【 】
三、名词解释本大题共2小题，每小题2分，共4分）
注册会计师采用风险评估程序了解被审计单位及其环境，了解被审计单位及其环境的时间是()A、贯穿于整个审计过程的始终B、在承接审计业务和续约时C、在进行审计计划时D、在进行期中审计时
19、W会计师事务所承接了天成股份有限公司2013年度的财务报表审计业务，注册会计师按资产总额1000万元的2‰计算了资产负债表的重要性水平，按净利润500万元的2%计算了利润表的重要性水平，则其最终的财务报表层次的重要性水平为 【 】
18、只有认为控制设计合理、能够防止或发现和纠正认定层次的重大错报，注册会计师才有必要进行 【 】
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22.Fifty volunteers were alphabetically divided into two equal groups, Group A to participate in a 7 week exercise program, and Group B to avoid deliberate exercise of any sort during those 7 weeks. On the day before the exercise program began, all 50 men participated in a step-test. This consisted of stepping up and down on a 16-inch bench at 30 steps a minute for 5 minutes. One minute after completion of the step-test, the pulse rate of each subject was taken had recorded. This served as the pretest for the experiment. For the next 7 weeks, subjects in the experimental group (Group A) rode an Exercycle (a motor-driven bicycle-type exercise machine) for 15 minutes each day. The exercise schedule called for riders to ride relaxed during the first day's ride, merely holding on to the handle bars and foot pedals as the machine moved. Then, for the next 3 days, they rode relaxed for 50 seconds of each minute, and pushed, pulled, and pedaled actively for 10 seconds of each minute. The ratio of active riding was increased every few days, so that by the third week it was half of each minute, and by the seventh week the riders were performing 15 solid minutes of active riding.At the end of the 7 weeks, the step-test was again given to both groups of subjects, and their pulses were taken. The post-exercise pulse rates of subjects in the experimental group were found to have decreased an average of 30 heart beats per minute, with the lowest decrease 28 and the highest decrease 46. The pulse rates of subjects in the control group remained the same or changed no more than 4 beats, with an average difference between the initial and final tests of zero.22.1 How many people were in each group?____A. 100. B. 50. C. 25. D. 15.
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