注册会计师除了进行一般目的的年度会计报表审计之外,还可能从事下列特殊目的的审计业务:对按特殊编制基础编制的会计报表进行审计;对会计报表的组成部分进行审计;对法规、合同所涉及的财务会计规定遵循情况进行审计;对简要会计报表进行审计。
要求:
(1)简要说明对上述特殊目的审计报告意见段的要求。
(2)与年度会计报表审计相比较,注册会计师执行特殊目的的审计业务,应当了解该审计报告的用途以及可能的使用者。与年度会计报表审计相比较,注册会计师应当在审计报告意见段之后说明哪些内容?
查看答案
&8226;Read the memo and the application letter below.
&8226;Complete the record card.
&8226;Write a word, phrase or number in spaces 41-45 on your Answer Sheet.
From: Julie Fox President EXT. 2305
Menlo:
Ivy,
Another applicant for the Personnel Officer's post. Please complete the form. and file the CV for me.
Thanks.
13 Grangewood
Court-Hey
London
22nd September 2007
Dear Ms Fox,
I would like to apply for the vacancy advertised on your Internet website yesterday.
I have been working as a Personnel Officer for LPE for over 8 years now, and feel that it is time that I extended my skills to a more responsible and rewarding job. I have a Master's degree in nuclear physics, I can speak three languages, and have often found that this is a good quality in an employee.
I look forward to receiving your response.
Yours sincerely,
Ivy Smith
Applicant Information Form
Position applied for: (41) ______
Name of applicant: (42) ______
Language skills: (43) ______
Current employer: (44) ______
Present qualifications: (45) ______
(41)
现浇预应力混凝土连续梁的支架还应满足哪些技术要求?
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