西南交《审计学a》在线作业二（Southwest China, auditing a, online homework two）.docVIP

下载本文档

1
0
约 15页
2017-09-26 发布于河南
举报
版权申诉

西南交《审计学a》在线作业二（Southwest China, auditing a, online homework two）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

西南交《审计学a》在线作业二（Southwest China, auditing a, online homework two）

西南交《审计学a》在线作业二（Southwest China, auditing a, online homework two） Southwest China, auditing A, online homework two Total score: 100 test time: - Radio examination A multiple-choice question Judgment question Radio examination questions (10 questions, 40 points) 1. of the following specific measures for CPAs to avoid legal proceedings are not to be recognized In undertaking the auditing business, the A. accounting firm shall sign an agreement with the client according to the requirements of the business agreement book, but may not sign the contract when the capital verification business is conducted B. if an accounting firm has poor quality management, it is likely that the entire accounting firm will suffer from a disaster because of one person or one department C. cannot ask for all CPA misstatement in the financial statements matters should bear the legal responsibility, whether the CPA should bear the legal responsibility, the key lies in whether the CPA has negligence or fraud D. Chinas registered accountant provisions of the accounting firm shall establish the occupation risk fund in accordance with the provisions for occupation insurance Full marks: 4 2., three parties involved in the certification business include A., CPA, responsible parties and report users B., CPA, audited units and prospective users C. firms, responsible parties, and prospective users D., CPA, responsible and prospective users Full marks: 4 3. in the following formulation, what is correct is () A. government audit is the most independent type of audit The legitimacy of B. financial statements is most concerned with reporting users The audit opinions of C. CPA shall reasonably guarantee the reliability of the financial statements D. internal audit is consistent with external audit in audit content, audit method and so on Full marks: 4 4.. The companys main business income for the year 2006 shall be included in the financial statements of the year 2005, and its financial statements for the y