【单选题】【消耗次数:1】
审计报告的基本结构和内容由注册会计师职业团体加以规定,根据审计报告准则,审计报告的主要部分是
意见段
说明段
正文部分
附件部分
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相关题目
【判断题】 标准意见审计报告,是注册会计师对被审计单位会计报表发表不带说明段的无保留意见审计报告。
①  正确
②  错误
【单选题】 某位注册会计师自编写审计报告时,在意见段中使用了“由于上述重要会计事项不能确定”的术语,这种审计报告是?
①  否定意见审计报告
②  无保留意见审计报告
③  保留意见审计报告
④  无法表示意见审计报告
【单选题】 某注册会计师在编写审计报告时,在意见段中使用了“由于上述重要会计事项不能确定”的术语,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  无法表示意见审计报告
【单选题】 某注册会计师在编写审计报告时,在意见段中使用了“除上述问题待定以外”的术语,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  无法表示意见审计报告
【单选题】 当注册会计师表示( )意见时,审计报告的说明段可以省略。
①  无保留意见
②  保留意见
③  否定意见
④  无法表示意见
【单选题】 当注册会计师表示( )时,审计报告的说明段可以省略。
①  无保留意见
②  保留意见
③  否定意见
④  无法表示意见
【单选题】 审计报告的说明段省略时,则注册会计师发表了
①  无保留意见
②  保留意见
③  否定意见
④  无法表示意见
【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
【单选题】 审计报告的说明段神略时,则注册会计师发表了?
①  否定意见
②  无法表示意见
③  无保留意见
④  保留意见
【判断题】 审计报告的签署日期为注册会计师完成审计报告撰写的日期。
①  正确
②  错误
随机题目
【多选题】 _____________ , he began to write a report.
①  Finish the exploration
②  Having finished the exploration
③  The exploration finished
④  The exploration finish
【单选题】 The government enacted new laws to ________________ terrorism(恐怖主义).
①  fight for
②  fight against
③  fight in
④  fight at
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.What is the main idea of this passage?
①  Anger should be dealt with in a proper way.
②  Different people deal with anger in different ways.
③  Doctors suggest dealing with anger by repressing it.
④  The best way to deal with anger is to laugh when angry.
【单选题】 It is _____________ that today people in some remote areas know about the rest of the world.
①  difficult
②  amazing
③  inferior
④  superior
【单选题】 They dont____________ the importance of this problem.
①  understands
②  understood
③  understanding
④  understand
【单选题】 The people who ____________ cars work very quickly.
①  astonish
②  assemble
③  afford
④  acquire
【单选题】 Tommy: Mommy, when will we have dinner? I’m starving.Mother: __________ We have to wait for Daddy.
①  OK, honey.
②  Quickly, honey.
③  Soon, honey.
④  All right, honey.
【单选题】 He____________ cold and hunger a great deal.
①  escaped from
②  suffered from
③  kept away from
④  came from
【单选题】 Youdonthavetobeinsuchahurry,Iwouldratheryou________onbusinessfirst.
①  wouldgo
②  willgo
③  went
④  havegone
【单选题】 He____________ her out of her money.
①  chatted
②  changed
③  cheated
④  chose