题目内容

A注册会计师是Y公司2006年度会计报表审计的项目负责人,在对审计工作底稿的复核过程中,需对助理人员在审计中提出的相关问题予以解答并复核审计工作底稿。请代为作出正确的专业判断。
Y公司的5 000万元借款合同已经到期,按照合同规定,应于2007年3月19日偿还借款3 000万元。截至审计报告日,Y公司尚未偿还该笔借款,也未获得该笔借款的展期协议或取得新的借款。Y公司正在考虑提出破产申请。这一情况表明Y公司的持续经营能力存在重大不确定性,可能无法在正常的经营过程中变现资产、清偿债务。Y公司2006年度会计报表未对这一情况予以披露。助理人员要求Y公司披露该事项,但Y公司拒绝。因此,助理人员拟出具带强调事项段的无法表示意见的审计报告。()

A. 正确
B. 错误

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癥瘕久病体质较强者,治宜

听力原文:W: Hello, Utopia Products. Jenny Butler speaking. How can I help you?
M: Good morning. This is Tony Green of Europrint speaking. Could you confirm that you've received our samples?
W: Ah yes, the samples. No, I'm afraid they haven't arrived yet.
M: Well, Er...we sent them to you by airmail on February 6.
W: But I'm sorry we haven't received them. Maybe they've got lost in the post. Would you mind sending us a second set? You see, we do need them rather urgently.
M: Yes, all right, I'll see to it right away.
W: Thank you. When can I expect them?
M: In about two days.
W: I think that will be OK.
(17)

A. To see if she has received the samples.
B. To invite her to visit his company.
C. To tell her he had sent her some samples.
D. lb make an appointment with her.

【B15】

A. of
B. for
C. with
D. as

A.beforeB.firstC.aloneD.earlier

A. before
B. first
C. alone
D. earlier

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