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[单选题]
8、下列关于质量控制准则适用范围的叙述,正确的是
A
A、只适用于审计业务 B、只适用于鉴证业务 C、适用于所有业务 D、只适用于相关服务
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试题答案:
C
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相关题目
37、注册会计师在审查华润股份有限公司2012年度固定资产折旧情况时,发现2011年度12月新增已投入生产使用的机床一台,原价为100000元,预计净残值为10000元,预计使用年限为5年,2012年度改按使用年数总和法对该项固定资产计提折旧,其余各类固定资产均用年限平均法计提折旧,且该公司对这一事项在报表中未作揭示。要求:根据上述情况,指出这一事项对被审计单位财务报表的影响,并说明应如何处理。
13、审查应收账款的最重要的实质性程序是 【 】
17、下列关于重要性表述,正确的是 【 】
在执行审计业务时,下列各项中注册会计师为保持独立性而应回避的有()
“权利和义务”认定只与哪种组成要素有关()
在执行鉴证业务的过程中,注册会计师需要运用职业判断进行评价和计量,同时需要有适当的标准。适当的标准应当具备的特征不包括()
二、多项选择题(本大题共10小题,每小题2分,共20分) 在每小题列出的五个备选项中至少有两个是符合题目要求的,请将其选出并将“答题纸”的相应代码涂黑。错涂、多涂、少涂或未涂均无分。 21.注册会计师在审计时,更应关注“完整性”认定的项目有()
24、鉴证业务,按照提供的保证程度不同可分为【 】
37、某会计师事务所接受委托,审计Y公司2013年度的会计报表。陈继注册会计师了解和测试了与应收账款相关的内部控制,并将控制风险评估为高水平。陈继注册会计师取得了2013年12月31日的应收账款明细表,并于2014年1月15日采用肯定式回函方式对所有重要客户寄发了询证函。陈继注册会计师将与函证结果相关的重要异常情况汇总如下:
24、注册会计师在下列情况下应当进行控制测试的有 【 】
热门试题
1.
28.下列系统中,适合采用逐步切换方式完成旧系统到新系统切换的是
2.
下列活动中,属于最基本的实践活动的有( )A.工人在工厂织布B.农民在田里插秧C.科学家在实验室做试验D.运动员在赛场比赛
3.
下列地理现象中,由地球自转产生的是( )
4.
1.SHANGHAI: 1.Eligible couples in the city are for the first time being encouraged to have a second child, as authorities make an effort to tackle the burden of an aging population.Family planning officials and volunteers will make home visits and slip leaflets under doorways to encourage couples to have a second child if both grew up as only children. 2.Emotional and financial counseling will also be provided, officials said. We advocate eligible couples to have two kids because it can help reduce the proportion of the aging people and alleviate a workforce shortage in the future," said Xie Lingli, director of the Shanghai Population and Family Planning Commission. 3.Shanghai, the country's most populous city, has more than 3 million registered residents aged 60 and above, nearly 22 percent of the population. By 2020, the proportion is expected to rise to about 34 percent.The country's family planning policy has been relaxed in recent years, allowing couples who are the only children in their families to have a second child." 4. The rising number of aging people will put pressure on the younger generation and society.We need to find ways to solve the problem, but it doesn't mean the country's family planning policy will be reversed," Xie stressed.One salesman was cheered by the new attitude in Shanghai."I'm not sure, but such policy really gives us one more option. 5.If family finance permits, I want to have two kids with my wife in the future," said 25-year-old Xiao Wang, who works at a local company. He and his girlfriend are both single children in their families.However, not all residents are so keen on the idea."I don't think we will have a second kid," said 26-year-old Xiao Chen, an office worker. "After all, it is stressful work raising a child."(20分){#answer}
5.
下列各项属于现代生产力系统的要素的有( )
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