题目内容

下列说法中正确的是()。

A. 进一步审计程序的时间仅指注册会计师何时实施进一步审计程序
B. 进一步审计程序的时间仅指审计证据适用的期间或时点
C. 进一步审计程序的范围就是针对样本量大小而言的
D. 进一步审计程序的性质指进一步审计程序的目的和类型

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Which of the following statements can be supported by the data in the graph?
I The percent return on shareholders equity for all United States manufacturers decreased from 1984 to 1988 by less than 10 percentage points.
II A return on shareholder' equity of more than 7 percent was achieved by each United States manufacturer in 1988.
III The shareholders' equity for Manufacturer X was greater in 1987 than in 1988.

A. I only
B. II only
C. I and III only
D. II and III only
E. I, II, and III

在生产与存货循环的审计中,丙注册会计师实施监盘程序,无法实现的审计目标是()。

A. 所记录的存货包括了其全部存货
B. 所记录的存货均为其合法拥有的
C. 所记录的存货确实是存在的
D. 所记录的存货披露恰当

PERCENT RETURN ON SHAREHOLDERS' EQUITY MANUFACTURER X VERSUS ALL UNITED STATES MANUFACTURERS
The following 2 question refer to the data above.
For the year shown, other than 1987, in which the percent return on shareholders' equity for Manufacturer X was most nearly equal to that for 1987, what was the percent return for all United States manufacturers?

A. 8%
B. 12.5%
C. 15.5%
D. 17%
E. 17.5%

通常而言,广义货币供应量与狭义货币供应量之间的差值,即单位的定期存款和个人的储蓄存款之和,被称为基础货币。()

A. 正确
B. 错误

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