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ACCA考试P1模拟试题：Information, communication and monitoring
特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P1科目的模拟试题，希望大家能从做题过程中提升自己。
Question：Under the Sarbanes-Oxley requirements, boards will not be able to conclude that controls are effective if there are material weaknesses in controls, severe deficiencies that result in _________ that material misstatements won't be prevented or detected?
What words should be where the gap is?
A. A strong probability
B. Absolute certainty
C. A reasonable probability
D. An expectation beyond reasonable doubt
E. A more than remote likelihood
The correct answer is:A more than remote likelihood.
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