【简答题】【消耗次数:1】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[expand; abuse; knowledge; narrative; plantation; property; oppressive; extremely; rebel; abolitionist]2. The British had regarded jury trials as a potential bulwark against[填空1]actions by the king.
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【简答题】 Direction: Fill in the blanks with the words given below. Change the form if necessary.[expand; abuse; knowledge; narrative; plantation; property; oppressive; extremely; rebel; abolitionist]6. If someone takes away your[填空1]in that country, you have no recourse.
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随机题目
【多选题】 对被审计单位存货的审计是较复杂、费时的部分,原因为
①  存货占资产的比重大
②  存货项目的多样性
③  存货估价方法的多样化
④  存货放置地点不同,实物控制不变
⑤  存货的内部控制薄弱
【多选题】 下列审计程序中,属于证实银行存款存在的重要程序有
①  盘点银行存款
②  审查银行存款余额调节表
③  函证银行存款余额
④  审查银行存款收支截止的正确性
⑤  审查银行存款的所有权
【多选题】 在下列( )情况下,应实施应付账款的函证。
①  控制风险高
②  财务状况不佳
③  存在大量小金额欠账
④  应付账款金额较大
⑤  所有应付账款
【多选题】 审计人员对产品销售成本的审查,应涉及( )的审查。
①  直接材料成本
②  直接人工成本
③  制造费用
④  管理费用
⑤  财务费用
【多选题】 在下列情况中,注册会计师需要函证应付账款的有
①  固有风险较高
②  控制风险较高
③  某应付账款明细账户金额较大
④  被审计单位处于财务困难阶段
⑤  被审计单位资金充足
【多选题】 在审计实务中,注册会计师实施营业收入的截至测试的起点有
①  以销售发票为起点
②  以账簿记录为起点
③  以报表为起点
④  以发运凭证为起点
⑤  以销售退回和折让为起点
【多选题】 注册会计师在盘点库存现金时,时间最好选在上午上班前或下午下班后,不应实施
①  突击检查
②  定期检查
③  通知检查
④  计划检查
⑤  临时检查
【多选题】 存货监盘程序包括
①  抽点
②  盘点
③  实地观察
④  编制审计工作底稿
⑤  总结盘点结果
【单选题】 监盘库存现金是注册会计师证实资产负债表所列现金是否存在的一项重要程序,被审计单位必须参加盘点的人员是
①  会计主管人员和内部审计人员
②  出纳员和会计主管人员
③  现金出纳员和银行出纳员
④  出纳员和内部审计人员
【单选题】 在查找已提前报废但尚未做出会计处理的固定资产时,实施的审计程序是
①  以检查固定资产实物为起点,检查固定资产的明细账和投保情况
②  以检查固定资产明细账为起点,检查固定资产实物和投保情况
③  以分析折旧费用为起点,检查固定资产实物
④  以检查固定资产实物为起点,分析固定资产维修和保养费用