【简答题】【消耗次数:1】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[dodge; mean; tease; disability; regular; bonus; proclaim; universal]3. That is a[填空1]trick!
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随机题目
【单选题】 存货监盘获得的是( )
①  书面证据
②  口头证据
③  环境证据
④  实物证据
【判断题】 一般情况下,应付账款不需要函证,这是因为函证不能保证查出未记录的应付账款,况且审计人员能够取得购货发票等外部凭证来证实应付账款的余额。
①  正确
②  错误
【判断题】 审计人员实地观察固定资产的重点是价值比较大的重要固定资产。
①  正确
②  错误
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①  在同一天
②  相差不超过15天
③  相差不超过30天
④  在同一适当会计期间
【单选题】 为了充分发挥函证的作用,发函的最佳时间是( )
①  被审计年度期初
②  被审计年度期中
③  与资产负债表日接近的时间
④  审计工作结束日
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①  正确
②  错误
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①  正确
②  错误
【判断题】 注册会计师可以单独进行内部控制审计,也可以将内部控制审计与财务报表审计整合进行,
①  正确
②  错误
【判断题】 注册会计师应对审计报告的真实性、合法性负责,所以委托人引用审计报告而造成的一切后果应由出具审计报告的注册会计师负责。
①  正确
②  错误
【判断题】 企业内部审计部门应当对内部控制评价报告的真实性负责。
①  正确
②  错误