The expression “political and financial muscle” underlined i

正确答案：C

正确答案：
(b) (i) Business risk is defined as a threat which could mean that a business fails to meet an ongoing business objective.
Business risks represent problems which are faced by the management of a business, and these problems should be
identified and assessed for their possible impact on the business.
Financial statement risk is the risk that components of the financial statements could be misstated, through inaccurate
or incomplete recording of transactions or disclosure. Financial statement risks therefore represent potential errors or
deliberate misstatements in the published accounts of a business.
There is usually a direct relationship between business risk and financial statement risk. Generally a business risk, if not
addressed by management, will have an impact on specific components of the financial statements. For example, for
Medix Co, declining demand for metal surgical equipment has been identified as a business risk. An associated financial
statement risk is the potential over-valuation of obsolete inventory.
Sometimes business risks have a more general effect on the financial statements. Weak internal systems and controls
are often identified as a business risk. Inadequacies in systems and controls could lead to errors or misstatements in
any area of the financial statements so auditors would perceive this as a general audit risk factor.
Business risks are often linked to going concern issues, because if a business is failing to meet objectives such as cash
generation, or revenue maximisation, then it may struggle to continue in operational existence. In terms of financial
statement risk, going concern is a very specific issue, and the risk is normally the inadequate disclosure of going concern
problems. In the extreme situation where a business is definitely not a going concern, then the risk is that the financial
statements have been prepared on the wrong basis, as in this case the ‘break up basis’ should be used.
Business risk and financial statement risk concepts can both be used by auditors in order to identify areas of the financial
statements likely to be misstated at the year end. The business risk approach places the auditor ‘in the shoes’ of
management, and therefore provides deeper insight into the operations of the business and generates extensive business
understanding.

正确答案：B

从最后一段“after observing the bravery of the black soldiers during the Revolutionary War…. ”可以看出Washington做出释放奴隶的决定是在他看见黑人士兵在独立战争中的英勇作战以后，因此B为正确选项

正确答案：D
解析：译文：C语言中，表达式通常是赋值语句或者函数调用。

正确答案：D
解析：switch多分支选项运算的判别对象必须是byte、int、short和char这几种类型的原始类型。

参考答案：C

正确答案：B
从最后一段“after observing the bravery of the black soldiers during the Revolutionary War…. ”可以看出Washington做出释放奴隶的决定是在他看见黑人士兵在独立战争中的英勇作战以后，因此B为正确选项。

正确答案：D
由前后句意可以推断出，有些地区，旧的习惯会消失得很慢。D项正确。

正确答案：C

正确答案：D
解析：c语言中，表达式通常是赋值语句或者函数调用。