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[单选题]
8、按审计业务的保证程度由高到低的排列为 【 】
A
A、审计、审核、审阅 B、审阅、审计、审核 C、审核、审计、审阅 D、审计、审阅、审核
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试题答案：
D
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3．前后任注册会计师的关系，仅限于的业务种类是（）
18．对通过函证无法证实的应收账款，注册会计师应当执行的最有效的审计程序是（
针对财务报表层次重大错报风险的总体应对措施主要有哪些？
试论述审计证据的充分性与适当性之间的关系。
下列各项中，属于注册会计师违反职业道德规范的是（）
下列情况通常表明内部控制存在重大缺陷的有（ ）A.注册会计师在审计工作中发现了重大错报，而被审计单位的内部控制没有发现这些重大错报B.控制环境薄弱C.存在高层舞弊迹象D.现金出纳与银行出纳为同一人E.编制应收账款、应付账款转账凭证的为同一人
12、对于注册会计师的欺诈行为，法院可判其【 】
8、下列关于质量控制准则适用范围的叙述，正确的是
一、单项选择题（本大题共20小题，每小题1分，共20分） 在每小题列出的四个备选项中只有一个选项是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1、审计的方法可以分为顺查法和逆查法是按 【 】
13、会计师事务所对无法胜任或不能按时完成的业务，应【 】
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1.
California families are facing a rapidly mounting uphill battle to make enough money to provide basic household essentials, according to a new study conducted by the California Budget Project. The research compiled by the Sacramento-based non-profit organization concluded an average two-parent family with one employed adult in California needs to make $51,177 a year, or $24.60 cents an hour, to pay for housing, transportation, food, utilities, child care, health coverage, taxes and other basic expenses. The number grows significantly higher in the Bay Area, the state's most expensive region.A Bay Area family of four with two working adults living in rental housing needs a combined income of $79,946 to cover essential needs.That number is more than four times greater than the $19,157 income level recognized by the federal government as impoverished. The study is the fourth semi-annual survey conducted by the California Budget Project since 1999. California Budget Project executive director Jean Ross said helping state officials and residents understand the numbers found in the report is crucial to moving families toward self-sufficiency. "How should we be targeting some of our programs and policies? How much do young people need to earn and what kind of a job should they be looking to train for if they want to have that salary that can support a family?" CBP said the project was based on actual costs or generally accepted fair standard prices based on weighted averages found in ten California regions.
2.
30．马克思主义的最高社会理想是
3.
注册会计师可以采用下列（）审计程序获取审计证据。
4.
19．中共中央明确提出“和平、民主、团结”的口号是在
5.
20. 下列关于数据流程图的叙述中，正确的是
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