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下列关于会计估计审计的说法中不正确的是（）。
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在评估舞弊导致的重大错报风险时，下列情况中，注册会计师应当着重考虑该客户的资产被侵占的舞弊风险大大增加的是（）。
Passage One The Super Bowl is one of the biggest events on the advertising calendar, as companies vie to produce the most memorable and innovative ads. The battle for the National Football League’s ultimate prize attracts more viewers than anything else on American television and provides a "symbolic pulsetaking" for the advertising industry every February, says John Frelinghuysen, an analyst at Bain and Company, a consultancy. But this year the patient is in poor health. All the advertising slots(广告摊位) for the 2008 Super Bowl had been sold by the end of November 2007, despite the $ 2.6 million price of each. For 2009 the price has risen to $ 3 million, but at least, ten slots (out of 67) are still looking for a buyer. General Motors, which ran 11 ads on Super Bowl Sunday in February 2008, has already said that it will not run any in 2009. America’s two other big carmakers, Ford and Chrysler, are likely to follow suit. Tellingly, Monster com, an online job-search company, said recently that it was buying a slot. Instead of the usual parade of expensive ads paying tribute to American consumerism, 2009’s Super Bowl will reflect a country in recession and indicate a hard year for the advertising industry. Most forecasts for next year say that ad spending in America will decline by 5% or more. Much depends on the fate of the automotive industry: carmakers and dealers normally spend around $ 20 billion a year on advertising, but Chrysler and Ford scaled back their expenditure by more than 30% in the first nine months of 2008, and are expected to make further cuts in 2009 as they struggle for survival. The car industry’s situation will hurt all media, but especially television. Analysts at BMO Capital Markets predict that total spending on television ads will fall by almost 9% next year. Only newspapers, where a decline of 12% is expected, are forecast to fare worse. Carmakers have already shifted some of their advertising spending to the Internet, and are likely to go further in 2009. Car ads make up 25% of advertising revenues for local television channels, and carmakers have been among the most consistent buyers of high-priced ads on national television. So far local stations have been most affected by falling spending oil advertising. National stations have been safer, because they operate on longer-term contracts with advertisers. But in the New Year they will also feel the chill, as companies fail to renew their contracts. Television, which has remained strong as print media have lost advertising dollars and readers to the Internet, could enter a decline of its own. "Next on the list is TV stations," says Anthony Diclemente, a media analyst at Barclays Capital. We can learn from the passage that ______.
关系数据库的关系演算语言是以 【5】 为基础的DML语言。
在板块面层铺设中，有防腐蚀要求的砖面层采用的耐酸瓷砖、浸渍沥青砖、缸砖的材质、铺设以及施工质量验收应符合现行国家标准《建筑防腐蚀工程施工及验收规范》(GB50325—2001)的规定。( )
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