08年注册会计师英语附加题

审计:http://www.bicpa.org/html/2008-10/7674p6.html

财管:http://www.51test.net/show/753380.html

肯定不记得了，不过相信论坛里面有

John， CPA， is auditing the financial statements of ABC Bank Co. for the year ended December 31， 20×8. The following information is available：
（约翰，注册会计师，对ABC公司截止到20×8年12月31日的财务报表进行审查。可用的资料有：）
（a） John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10 %.
（约翰评估了重大错报风险为80%，并计划将审计风险控制在10%.）
（b） John is testing the operating effectiveness of the loan approval procedure （ a control activity） related to granting loans. In 20×8， ABC Bank granted to 10 000 loans in total. John determined that the acceptable risk of assessing control risk too low is 10%. He selected a sample of 60 sampling units and tested without a