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【单选题】
下列冠心病冠状动脉旁路移植术的禁忌证，错误的是A.
左心室功能低下，左心室射血分数20mmHg者
B.
慢性心力衰竭、心肌病变严重，呈不可逆改变者
C.
三支管腔狭窄>50%，EF≥0.3者
D.
严重糖尿病、高血压、肾功能或肺功能不
E.
年龄>65岁者
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举一反三
【单选题】If the auditor finds extensive control test deviations and significant misstatements while performing substantive tests of transactions and substantive analytical procedures,
A.
the cost of the audit should decrease.
B.
the auditor will conclude that internal controls are effective.
C.
extensive tests of details of balances will need to be performed.
D.
all of the above
【单选题】When designing tests of controls and substantive tests of transactions for cash receipts, it is important to remember that
A.
the test of controls are designed to test for monetary misstatements.
B.
auditors use the same methodology for designing tests of controls and substantive tests of transactions for cash receipts as they use for sales.
C.
the tests of controls are not dependent on the controls the auditor identifies.
D.
the tests of controls is not dependent on whether the company being audited is publicly traded.
【判断题】When internal controls are effective, then substantive audit tests are more reliable; thus, the extent of substantive tests should be reduced.
A.
正确
B.
错误
【单选题】An auditor’s decision either to apply analytical procedures as substantive tests or to perform substantive tests of transactions and account balances usually is determined by the
A.
availability of data aggregated at a high level.
B.
relative effectiveness and efficiency of the tests.
C.
timing of tests performed after the balance sheet date.
D.
auditor’s familiarity with industry trends.
【单选题】In the context of audit, what are 'substantive tests' designed to accomplish?
A.
To establish whether interna! controls are being applied as prescribed
B.
To identify errors and omissions in financial records
C.
To establish the causes of errors or omissions in financial records
D.
To establish an audit trail
【单选题】What is the most likely course of action that an auditor would take after determining that performing substantive tests on inventory will take less time than performing tests of controls?
A.
Assess control risk at a low level
B.
Perform both tests of controls and substantive tests on inventory
C.
Perform only substantive tests on inventory
D.
Perform only tests of controls on inventory
【简答题】以下不属于健康管理的指导思想及指导理
论的是?A. 现代健康概念 B. 新医学模式 C. 中医治未病 D. 现代医学理论 E. 现代公共卫生理论
【单选题】基本建设项目按照合理确定建设工程造价和基本建设管理工作的需要从大到小可以把一个建设项目划分为最小的基本单位是
A.
单项工程
B.
单位工程
C.
分部工程
D.
分项工程
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