（论述题）论述在识别和评估重大错报风险时，注册会计师应当实施的审计程序。
（名词解释题）审计目标。
（简答题）重要性是指被审计单位会计报表中错报或漏报的严重程度，这一程度在特定环境下可能影响财务报表使用者的判断或经济决策。为正确理解这一概念，简要回答必须注意的内容。
（名词解释）审计报告
（名词解释）监盘库存现金
（简答题）简述银行存款的审计目标。
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识别和评估财务报表层次以及认定层次的重大错报风险
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- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
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- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB CedarC FirDPine
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- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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