一、单项选择题1.如果注册会计师认为被审计单位会计报表中存在的错报属于重要错报,就应考虑通过()来降低审计风险。 A.扩大审计程序B.提请管理当局调整会计报表 C重新评价重要性水平D.A或B 2.以下有关注册会计师“过失”的说法正确的是()。 A.如果会计报表存在重大错报事项,注 First, the individual multiple-choice questions 1. If the certified public accountant believes that the audited unit accounting errors exist in the report is an important misstatement, it should be considered through () to reduce the audit risk. A. to expand the audit process B. to draw the management authority to adjust the accounting statements C re-evaluation of the importance of the level of D.A or B 2. The following account of the CPA “fault” is correct (). A. If there are material misstatements in the financial statements, please note