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13、会计师事务所对无法胜任或不能按时完成的业务,应【 】
A
A、聘请其他专业人员帮助 B、转包给其他会计师事务所C、拒绝接受委托 D、减少业务收费
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试题答案:
C
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下列情况中,对注册会计师执行审计业务的独立性影响最大的是()
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20、内部控制的控制环境不包括【 】
17、审计工作底稿的所有权属于【 】
下列属于审查书面资料的方法为( )A.监督盘点 B.观察法 C.调节法 D.分析法
26、下列审计证据中,属于外部书面证据的有【 】
5、位于注册会计师职业道德的基本原则首位的是 【 】
18、在接受审计业务委托之前,后任注册会计师应向前任会计注册师主要了解【 】
12、在对财务报表进行分析后,确定资产负债表的重要性水平为 200 万元,利澜表 的重要性水平为 100 万元,则注册会计师应确定的财务报表层次的熏要性水 平为( )
26、专业胜任能力的基本原则要求注册会计师应做到( )
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22.Many American colleges permit foreign students to live in college housing or housing not owned by the university,such as an apartment.College housing is usually in a dormitory,or dorm for short.Many foreign students say that the dorms are less costly than apartments.They say dorms offer quiet study areas and areas for social activities or sports.They say dorms are close to places they go every day,like the library,computer center and classrooms.They also say that living in the room provides the best chance to get to know other students.Dormitories may have as few as twelve students or as many as one thousand.Some dorms are organized into areas called suites.Suites have several bedrooms,a large living area and a bathroom.Six or more people may live in one suite.Other dorms have many rooms along a hallway.Two students usually live in each room.On each floor there is a large bathroom for all the students who live on that floor.Sometimes there is also a kitchen for preparing food.In most universities ,males and females live in the same dorm.They may even live on the same floor.But they usually may not live in the same room or suite.Most universities have some dorms for men and women.(10分)22.1Where do some foreign students in American colleges prefer to live?(2分)A. In a hotelB. In a houseC. In an apartmentD. In a friend's home
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