第14题: [多项选择]赊销业务发生频繁,但赊销审批制度健全,审批人员业务素质较高,严格执行既定的审批标准。开具销售发票及登记相关账簿的财务人员认真负责,入账及时,经常核对。则罗兰应当采取的主要实质性测试程序为( )。 A. 计算并比较重要客户的销售额 B. 索取全部销售凭证逐一追查至销售明细账 C. 检查大额赊销业务的收入确认是否正确 D. 分析性复核、检查、计算、函证结合进行 参考答案:A,C 答案解析:[解析] 固有及控制风险均低时,应评估相应的可接受检查风险为高水平,从而应以分析性复核(A)和交易测试(C)为主。
第16题: [单项选择]A. The King and his soldiers came to help. B. All the wooden houses in the city were burned out. C. People managed to get enough water from the river. D. Houses standing in the direction of the fire were pulled down. 参考答案:D 答案解析:[听力原文] What was the reason for the fire’s ending