第1题: [单项选择]在进行控制测试时,注册会计师如认为抽样结果无法达到预期信赖程度,则应当( )。 A. 增加样本量或执行替代审计程序 B. 增加样本量或执行追加审计程序 C. 增加样本量,扩大测试范围 D. 增加样本量或修改实质性测试程序 参考答案:D 答案解析:[解析] 进行控制测试时,注册会计师如认为抽样结果无法达到对所测试的内部控制的预期信赖程度,则应考虑增加样本量或修改实质性测试程序。
第29题: [单项选择]What can be inferred about the man A. He has been to New Mexico many times. B. He has just graduated from college. C. He enjoys sports. D. He has relatives in Albuquerque. 参考答案:C