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14、在资产负债表账户中独有的审计认定是( )
A
A、权利和义务 B、完整性 C、发生 D、分类
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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:
27、审计证据的充分性与适当性之间的内在关系为【 】
以下关于银行存款实质性测试程序不正确的提法是()
16、能够全面查清被审计单位存在的问题,特别是对弄虚作假、营私舞弊等违反财经法纪行为,一般不易疏漏,以保证审计质量的方法为 【 】
9、下列不属于注册会计师针对列报运用的认定是 【 】
2.下列不属于审计关系人的是(D)
5、位于注册会计师职业道德的基本原则首位的是 【 】
7、在检查存货时,审计人员可以从存货实物中选取项目中追查至存货盘点记录,以测试盘点记录的 【 】
以下审计程序中,属于银行存款实质性程序的有()
20、下列关于审计证据的相关性阐述表述,错误的是 【 】
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27.简述供应链的特征。
2.
24.确定政策目标的原则有
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13.行政主体的行政行为一经作出,不论其实质上是否合法,都具有被推定合法而要求所有机关、组织或个人予以尊重的法律效力,这体现了行政行为的【 】
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下列不属于按组织层次划分的分支学科是( )
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Directions:For each blank in the followring passage, there are four choices maked A, B, Cand D. Choose the one that is most suitable and mark your answer by blackening the corres rponding letter on the Answer Sheet.Where do cars get their energy from? For most cars, the answer is petro1. 21.some cars use electricity. These cars have 22_motors that get their power from large batteries.In 23,there are even cars that have 24_an electric motor and a petrol motor. These types of cars are 25hybrid(混合) cars.Most people tend to think of electric cars as a new 26but they have been around for a 1ong time. In the 27_19th and early 20th centuries electric cars were common because the technology for petrol engines was not very advanced. But 28_the petrol engine became easier to make and more powerful, this type of engines became the most 29. Interest in electric cars was high in the 1970s and 1980s because 30_became very expensive.Recently; electric cars have again become wel1- liked because people want cars that pollute 31 Electric cars are better than petrol cars 32_several ways. The biggest benefit is reduced pollution.In areas 35 there is a high percentage of electric cars, pollution is not that serious. The second benefit of electric cars is a 34_in the dependence on foreign oi1.Several countries don’ t want to 3!on oil from other countries. Since electric cars can run on electricity from coal or nuclear power stations, there is less need to import oil.
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