如果注册会计师出具的审计报告是真实的,则表明被审计单位的会计报表也是真实的。()
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A注册会计师在L公司2006年度会计报表审计中负责在建工程、固定资产的审计。在审计过程中,A注册会计师遇到以下问题,请代为作出正确的专业判断。
在对L公司在建工程进行审计时。A注册会计师注意到下列有关借款费用停止资本化的时点确定问题,其中处理正确的是()。
A. 甲工程交付使用时停止资本化
B. 乙工程办理竣工决算手续时停止资本化
C. 丙工程达到预定可使用状态时停止资本化
D. 丁工程建造过程中发生正常中断时停止资本化
会计师事务所的项目经理应对审计工作底稿进行一般复核。()
A. 正确
B. 错误
Which of the following is closest in meaning to the rifle?
A. Human hair may help detectives to solve crimes.
B. Animal hair may help detectives to solve crimes.
C. Detectives watch hairy criminals closely.
D. Most detectives are hair specialists.
Which of the following statements is meant by the writer?
A. Ehleringer was successful in his research.
B. Ehieringer failed in his research.
C. Ehleringer can be a successful detective.
D. Ehleringer's research proved successful in China.