题目内容

在评价审计结果时,如果尚未调整的错漏报的汇总数超过重要性水平,注册会计师应当考虑追加实质性测试程序或提请被审计单位调整会计报表。()

A. 正确
B. 错误

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为了保持审计的连续性和审计结果的可比性,注册会计师对同一客户所进行的多次年度会计报表审计,应使用相同的重要性水平。()

A. 正确
B. 错误

法律效力的一般原则是不溯及既往。 ()

A. 正确
B. 错误

Which of the following types of ethnic cultural expression is discussed in the passage?

A. The retelling of traditional narratives
B. The wearing of traditional clothing
C. The playing of traditional music
D. The celebration of traditional holidays
E. The preparation of traditional cuisine

The discussion of the regional bank (line 13-24) serves which of the following functions within the passage as a whole?

A. It describes an exceptional case in which investment in service actually failed to produce a competitive advantage.
B. It illustrates the pitfalls of choosing to invest in service at a time when investment is needed more urgently in another area.
C. It demonstrates the kind of analysis that managers apply when they choose one kind of service investment over another
D. It supports the argument that investments in certain aspects of service are more advantageous than investments in other aspects of service.
E. It provides an example of the point about investment in service made in the first paragraph.

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