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To us it seems that so natural to put up an umbrella to keep the water off the rains. But actually the umbrella was not invented as protection against rain. Its first use was as a shade against the sun. Nobody knows who first invented it, but the umbrella was used in very ancient times. Probably the first to use it were the Chinese, way back in the eleventh century B.C. We know that the umbrella was used in ancient Egypt and Babylon as a sunshade. And there was a strange thing connected with its use: it became a symbol of honor and authority. In the Far East in ancient times, the umbrella was allowed to be used only by royalty or by those in high office. In Europe, the Greeks were the first to use the umbrella as a sunshade. And the umbrella was in common use in ancient Greece. But it is believed that the first persons in Europe to use the umbrella as protection against the rain were the ancient Romans. During the Middle ages, the use of the umbrella practically disappeared. Then it appeared again in Italy in the late sixteenth century. And again it was considered a symbol of power and authority. By 1680, the umbrella appeared in France, and later on in England. By the eighteenth century, the umbrella was against rain throughout most of Europe. Umbrella has not changed much in style during all this time, though they have become much lighter in weight. It wasn’t until the twentieth century that women’s umbrellas began to be made, in the whole variety of colors.
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举一反三
【多选题】下列关于审计风险模型各风险要素的说法中,恰当的有( )。
A.
审计风险是预先设定的
B.
审计风险是注册会计师审计前面临的
C.
重大错报风险是评估的
D.
检查风险是注册会计师通过实施实质性程序控制的
【简答题】被誉为“新文学之父”、“的鲁迅”的作家是谁?
【判断题】内部审计的审计风险模型中的审计风险是指可接受的审计风险。
A.
正确
B.
错误
【单选题】男性40岁,主诉头晕,测收缩压21.1Kpa,舒张压12.0Kpa,应考虑()。
A.
高血压
B.
临界高血压
C.
收缩压偏低,舒张压正常
D.
舒张压偏低,收缩压正常
【单选题】风险导向审计是指注册会计师以审计风险模型为基础进行的审计。该模型中所考虑的风险不仅包括来自注册会计师一方的风险,也包括来自被审计单位内部控制方面的风险,还包括与被审计单位业务性质相关的风险。 ( )
A.
正确
B.
错误
【简答题】审计风险取决于重大错报风险和检查风险。下列对审计风险模型各组成要素的表述中恰当的是( )。
【简答题】被誉为“的鲁迅”的是 。
【单选题】根据审计风险模型:审计风险=重大错报风险×检查风险,以下说法中不正确的是( )。
A.
审计风险模型中的重大错报风险是认定层次的
B.
检查风险的高低受评估的重大错报风险的影响
C.
为了降低检查风险注册会计师要消除控制风险
D.
模型中的重大错报风险独立于审计存在于财务报表中
【单选题】男性40岁,主诉头晕,测收缩压158 mmHg ,舒张压90 mmHg ,应考虑
A.
高血压
B.
临界高血压
C.
收缩压偏低,舒张压正常
D.
收缩压正常,舒张压偏低
E.
收缩压偏高,舒张压偏低
【多选题】经营风险导向审计风险模式下,审计风险=()×()。
A.
经营风险
B.
重大错报风险
C.
控制风险
D.
检查风险
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