被审计单位财务会计处理方法如果发生变化,注册会计师应在会计报表附注中进行披露。()
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What does Edward think of old houses compared to new ones？
A. They are definitely cheaper.
B. They are too old to live in.
C. They may be cheaper but repairs and renovation cost much.
D. They need to be checked professionally from time to time.
According to the interview, which is the most common type of houses？
A. Detached houses.
B. Semi-detached houses.
C. Town houses.
D. Old houses.
下列哪项业务不属于特殊目的的审计业务()。
A. 对按照现金收付制编制的会计报表进行审计
B. 对会计报表内的长期投资项目进行审计
C. 厂长经理的离任审计
D. 盈利预测审核
注册会计师在了解与评估内部审计工作时,不需考虑的因素有()。
A. 内部审计人员的独立性
B. 内部审计的职责范围
C. 相关领域的风险和重要性水平
D. 内部审计人员应有的职业水平
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