题目内容
（请给出正确答案）
A.PPS抽样通过属性抽样的样本错报率来推断总体错报率进而推断总体错报金额的方法
B.PPS抽样的样本规模需要注册会计师考虑被审计金额的预计变异性
C.PPS抽样对零余额或负余额的选取需要在设计时特别考虑
D.预计错报不存在或很小时，PPS抽样的样本规模在预计没有错报时通常比传统变量抽样方法小
如果结果不匹配，请 联系老师 获取答案
更多“根据材料回答 13～14 题： A注册会计师负责审计X上市公…”相关的问题
根据材料回答 30～34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时，发现下列事项，请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业，外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函，并检查确认了丑公司所用的汇率后，即确认了外方出资者所投入的货币资金已经到位。 （）
A.沙尘暴
B.滑坡
C.水土流失
D.洪涝
根据以下材料回答 1～20 题：
By 1830 the former Spanish and Portuguese colonies had become independent nations. The roughly 20 million___(1)___of these nations looked ___(2)___to the future. Born in the crisis of the old regime and Iberian Colonialism， many of the leaders of independence ___(3)___ the ideas of representative government， careers___(4)___to talent， freedom of commerce and trade， the___(5)___ to private property， and a belief in the individual as the basis of society， ___(6)___there was a belief that the new nations should be sovereign and independent states， large enough to be economically viable and integrated by a___(7)___set of laws.
On the issue of___(8)___ of religion and the position of the church，___(9)___， there was less agreement___(10)___the leadership. Roman Catholicism had been the state religion and the only one ___(11)___by the Spanish crown，___(12)___most leaders sought to maintain Catholicism___(13)___the official religion of the new states， some sought to end the ___(14)___of other faiths. The defense of the Church became a rallying___(15)___ for the conservative forces.
The ideals of the early leaders of independence were often egalitarian， valuing equality of everything. Bolivar had received aid from Haiti and had ___(16)___in return to abolish slavery in the areas he liberated. By 1854 slavery had been abolished everywhere except Spain's ___(17)___colonies. Early promises to end Indian tribute and taxes on people of mixed origin came much ___(18)___ because the new nations still needed the revenue such policies ___(19)___ Egalitarian sentiments were often tempered by fears that the mass of the population was___(20)___ self-rule and democracy.
第 1 题 请选择(1)处最佳答案（）。
A．natives
B．inhabitants
C．peoples
D．individuals
A.大气污染
B.旱涝灾害严重
C.固体废弃物污染
D.土地荒漠化
A.3月21日左右
B.6月6日左右
C.9月23日左右
D.12月22日左右
A.10：50
B.13：40
C.由于该股票停牌，当日交易申报不能够接受
D.15：20
A.存在
B.完整性
C.分类与可理解性
D.计价和分摊
根据以下信息回答。
你计划投资100美元到预期收益是13%、标准差是14%的风险资产以及收益是4%的短期国库券上。
A.棉花分布在东北部地区
B.小麦分布在恒河三角洲
C.水稻分布在东北部和西部沿海
D.黄麻分布在印度河平原
