题目内容

张涛会计师及其助理会计师对东方公司的内部控制进行了尽职调查，获取了公司已经形成的内控制度，根据审计计划履行相关审计程序，项目负责人在复核其工作底稿中发现一些事项。
下面哪个判断和处理是不正确的()。

A. 充分了解内部控制制度的目的，是为了合理地制定具体审计计划
B. 通过对内部控制制度的了解，拟对东方公司的内部控制制度予以信赖，就需要进一步作控制测试，以确定对实质性测试的性质、时间、范围的影响
C. 对内部控制制度作控制测试，就是要通过测试了解其内部控制制度的存在性和有效性
D. 实质性测试是采用抽样的方式，它的样本必须具有代表性，控制测试是对公司的内部控制制度进行了解和评价，所以它也可以采用抽样的方式，样本也要具有代表性

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因为保险制度不属于固定资产内部控制的范围，助理人员没有对固定资产的保险情况进行了解和测试。()

A. 正确
B. 错误

Which is NOT true of the baby？

A. She was born of a dead mother.
B. She was two months premature.
C. She weighed about a kilogram.
D. She was healthy.

具有二氢吡啶结构的钙通道拮抗剂

A. 盐酸地尔硫
B. 硝苯地平
C. 盐酸普萘洛尔
D. 硝酸异山梨醇酯
E. 盐酸哌唑嗪

Brain-dead Mother Dies after Giving Birth
A brain-dead woman who was kept alive for three months so she could deliver the child she was carrying was removed from life support on Wednesday and died, a day after giving birth.
"This is obviously a bittersweet time for our family," Justin Torres, the woman's brother-in-law, said in a statement.
Susan Torres, a cancer-stricken, 26-year-old researcher at the National Institutes of Health, suffered a stroke in May after the melanoma (黑瘤) spread to her brain.
Her family decided to keep her alive to give her foetus (胎儿) a chance. It became a race between the foetus' development and the cancer that was destroying the woman's body.
Doctors said that Torres' health was getting worse and that the risk of harm to the foetus finally outweighed the benefits of extending the pregnancy.
Torres gave birth to a daughter by Caesarean section (剖腹产手术) on Tuesday at Virginia Hospital Center. The baby was two months premature and weighed about a kilogram. She was in the newborn intensive care unit.
Dr Donna Tilden-Archer, the hospital's director of neonatology (新生儿学), described the child as "very vigorous." She said the baby had responded when she received stimulation, indicating she was healthy,
Doctors removed Torres from life support early Wednesday with the consent of her husband, Jason Torres, after she received the final sacrament (圣礼) of the Roman Catholic Church.
"We thank all of those who prayed and provided support for Susan, the baby and our family," Jason Torres said in a statement. "We especially thank God for giving us little Susan. My wife's courage will never be forgotten."
English-language medical literature contains at least 11 cases since 1979 of irreversibly brain-damaged women whose lives were prolonged for the benefit of the developing foetus, according to the University of Connecticut Health Center.
Dr Christopher McManus, who coordinated care for Susan Torres, put the infant's chances of developing cancer at less than 25 per cent. He said 19 women who have had the same aggressive form. of melanoma as Torres have given birth, and five of their babies became iii with the disease.
Susan Torres died soon after

A. she suffered a stroke.
B. she became brain-dead.
C. she was diagnosed with cancer.
D. she gave birth to a baby.