【判断题】【消耗次数：1】
注册会计师应当在审计报告中清楚地表达对财务报表的意见,并对出具的审计报告的真实性、合法性负责。
①
正确
②
错误
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相关题目
【多选题】
注册会计师出具保留意见的审计报告是认为被审计单位对会计事项的处理和财务报表的编制存在
①
错报单独或累积起来对被审计单位财务报表影响重大
②
财务报表个别项目失实又拒绝调整的
③
某个重要会计事项的处理与前期不一致
④
未发现的错报对被审计单位财务报表可能产生的影响重大
⑤
因审计范围受到限制，影响重大
【单选题】
某注册会计师在编写审计报告时，在审计意见段后使用了“由于……部分所述事项的重要性，我们无法获取充分、适当的审计证据以作为对财务报表发表审计意见的基础。”的述评，这种审计报告是（ ）。
①
无保留意见审计报告
②
保留意见审计报告
③
否定意见审计报告
④
无法表示意见的审计报告
【多选题】
在( )情况下,注册会计师应当在审计报告的意见段后增加强调事项段。
①
存在可能导致对持续经营能力产生重大疑虑的事项或情况
②
存在可能对财务报表产生重大影响的或有事项
③
会计政策、会计估计发生变更且对财务报表产生重大影响
④
强调重大的关联方交易、重大的期后事项及重大的会计差错更正
随机题目
【单选题】
This ATM has been out of service for a few days. It should ____ last week.
①
be fixed
②
have fixed
③
fix
④
have been fixed
【单选题】
“Uncle Li used to live in the town, ____ he?”
①
weren’t
②
didn’t
③
wouldn’t
④
hadn’t
【单选题】
At that time, the committee, so far as I know, _______ of three scientists, two professors, and four senior engineers.
①
composed
②
comprised
③
consisted
④
made up
【单选题】
-- How long ______ you ______ the library book?-- For three days.
①
have; borrowed
②
have; kept
③
borrow
④
were; kept
【单选题】
I ____ up early this morning, so I stayed in bed until 8 o’clock a.m. .
①
needn’t have got
②
didn’t need to get
③
shouldn’t have got
④
can’t have got
【单选题】
Only in this way ____ out of the plan.
①
you can talk him
②
him can you talk
③
him you can talk
④
can you talk him
【单选题】
People at the party worried about him, because no one was aware ______ he had gone.
①
of where
②
of the place where
③
where
④
the place
【单选题】
If you drink too much, your health will get even ____.
①
bad
②
poor
③
worse
④
not well
【单选题】
I haven’t seen her for years, but I could still ____ her voice on the phone.
①
recognize
②
realize
③
hear
④
know
【单选题】
As I knew him better, I discovered that my____ had been right.
①
enjoyment
②
improvement
③
impression
④
environment