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.

备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，帮考网会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！