【单选题】【消耗次数：1】
审计的客体是（ ）。
①
被审计单位
②
专职审计机构或人员
③
被审计单位的经济活动
④
有关的法规和审计标准
参考答案：
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相关题目
【多选题】
审计人员在对被审计单位营业成本项目进行审计时，下列有关处理中，审计人员认可的有（ ）。
①
被审计单位销售已计提跌价准备的存货，在结转存货跌价准备时，应借记存货跌价准备，贷记资产减值损失
②
被审计单位发生的销售退回，冲减相应的主营业务收入科目，同时冲减主营业务成本
③
被审计单位发生的销售退回，冲减相应的主营业务收入科目，没有冲减主营业务成本
④
被审计单位发生的销售折让，冲减相应的主营业务收入科目，没有冲减主营业务成本
【多选题】
对于特定的被审计单位而言,审计风险和审计证据的关系可以表述为( )
①
要求的审计风险越低,所需的审计证据数量就越多
②
要求的检查风险越高,所需的审计证据数量就越少
③
评估的重大错报风险越低,所需的审计证据数量就越少
④
评估的重大错报风险越高,所需的审计证据数量就越多
随机题目
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I was awfully tired when I got home from work, but a
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①
revived
②
released
③
relieved
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recovered
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An institution that properly carries the name university is a more comprehensive and complex institution than any other kind of higher education ____.
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settlement
②
establishment
③
construction
④
structure
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Jane is in a hurry because the train to the airport leaves ______ half an hour.
①
by
②
in
③
for
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until
【单选题】
Lily is upset these days. Do you know how to ______ her ______?
①
cheer; up
②
cheer; on
③
pick; up
④
put; away
【单选题】
I received his mother’ s telephone call at eleven. _____ that
he was badly hurt in an accident yesterday.
①
Then did I know
②
Only then I knew
③
Only then did I know
④
Only then knew I
【单选题】
The trade unions in this industry are ____ any reduction in wages.
①
objecting against
②
opposed to
③
reacted to
④
resisting against
【单选题】
Hurricanes are severe cyclones with winds over
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①
which
②
who
③
where
④
how to
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John’s score on the test is the highest in the class; he ____ last night.
①
must study
②
should have studied
③
must have studied
④
is sure to study
【单选题】
This is the hotel _______last month.
①
which they stayed
②
at that they stayed
③
where they stayed at
④
where they stayed