1.以下说法中，错误的是（    ）。

A.1844年, 英国政府颁布了《公司法》，并对其进行修订

B.1853年，苏格兰爱丁堡创立了第一个注册会计师的专业团体——爱丁堡会计师协会

C.1887年，美国公共会计师协会成立

D.1905年11月，《会计杂志》作为注册会计师审计职业的正式杂志发行创刊

2.以下关于注册会计师审计的起源与发展的描述中，错误的是（    ）。

A.从1844年到20世纪初，是注册会计师审计的形成时期

B.从20世纪初开始，全球经济发展重心逐步由欧洲转向美国，因此，美国的注册会计师审计得到了迅速发展，它对注册会计师职业在全球的迅速发展发挥了重要作用

C.1936年发表《独立注册会计师对财务报表的检查》之后，美国注册会计师审计的重点是保护债权人为目的的资产负债表审计

D.1933年美国《证券法》规定，在证券交易所上市的企业的财务报表必须接受注册会计师审计，向社会公众公布注册会计师出具的审计报告

3.以下关于财务报表审计的说法中，错误的是（    ）。

A.财务报告编制基础分为通用目的编制基础和特殊目的编制基础                                                                                                                                                                                                                                                                 

B.财务报表审计是由注册会计师完成，以独立第三者的身份对财务报表发表意见，政府审计和内部审计不会对企业财务报表进行审计

C.财务报表通常包括资产负债表、利润表、现金流量表、所有者权益（或股东权益）变动表以及财务报表附注

D.一般来说，经注册会计师审计的财务报表通常由被审计单位管理层提供给外部利益相关者使用。在许多情况下，财务报表的信息也供管理层进行内部决策

4.以下关于账项基础审计的说法中，错误的是（    ）。

A.账项基础审计又称详细审计                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

B.注册会计师在整个审计过程中，大量的时间花费在合计和过账上

C.这种审计方式是围绕会计凭证、会计账簿和财务报表的编制过程来进行的

D.注册会计师开始采用审计抽样技术，此时抽查数量相比以前下降较为明显

5.以下选项中，不属于风险导向审计核心内容的是（    ）。

A.识别风险

B.消除风险

C.评估风险

D.应对风险

1. 

答案：A

解析：英国政府于1844年颁布了《公司法》，规定股份公司必须设监察人，负责审查公司的账目。1845年，又对《公司法》进行了修订，规定股份公司的账目必须经董事以外的人员审计。选项A说法错误。

2. 

答案：C

解析：1936年发表《独立注册会计师对财务报表的检查》之后，美国注册会计师审计的重点已从保护债权人为目的的资产负债表审计，转向以保护投资者为目的的利润表审计。选项C说法错误。

3. 

答案：B

解析：尽管财务报表审计在大多数情况下由注册会计师完成，以独立第三者的身份对财务报表发表意见，但政府审计和内部审计有时也会对企业财务报表进行审计。

4. 

答案：D

解析：在账项基础审计阶段，随着审计范围的扩展和组织规模的扩大，注册会计师开始采用审计抽样技术，只是抽查数量仍然很大，而且在抽查样本的选择上仍然以判断抽样为主，所以选项D错误。

5. 

答案：B

解析：风险导向审计的核心是对财务报表重大错报风险的“识别、评估和应对”。