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职业健康安全管理体系认证中，审核方应对其纠正措施的落实和有效性进行（）。

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评价审计重要性和审计风险是审计实施阶段的重要工作之一。()

A. 正确
B. 错误

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审计业务约定书具有合同的性质,一经签字认可,即成为会计师事务所与被审计单位之间在法律上生效的契约。()

A. 正确
B. 错误

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短绌脉见于E．

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Which of the following is the characteristic that distinguishes a capital lease from an operating lease？______.

A capital lease is a long-term and noncancelable financing obligation that is a form. of debt.
B. The capital lease transfers title of the leased asset to the lessee at the end of the lease term.
C. The lease term of a capital lease is 75% or more of the estimated useful life of the leased asset.
D. The present value of the lease payments is 90% or more of the market value of the leased asset.
Each of the above.

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