一、单项选择题1.注册会计师与政府审计部门如对一审计事项进行审计,最终形成的审结论可能存在差异。导致差异的下列项原因中最主要的是()。.审计的方式不同B.审计的性质不同.审计的独立性不同D.审计的依据不2.注册会计师对固有风险和控制风的估计水平与所需审计证据的数量)。. First, the individual multiple-choice questions 1. Certified Public Accountants and government audit departments such as a audit of the audit, the final conclusion of the trial may be different. The leading cause of the differences among the following reasons is (). Different ways of auditing B. Different nature of auditing Different audit independence D. Basis for auditing No 2. Certified public accountant’s estimate of inherent and control winds and the number of audit evidence required. .