【判断题】【消耗次数:1】
如果注册会计师不打算信赖控制,那么其可不执行穿行测试。(  )
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相关题目
【判断题】 注册会计师如拟信赖内部控制,应当实施内部控制测试,以将控制风险降低至可接受水平。
①  正确
②  错误
【判断题】 注册会计师如拟信赖内部控制,应当实施控制测试,以将控制风险降低至可接受的水平。(  )
①  正确
②  错误
【单选题】 我国注册会计师审计准则,是规定注册会计师执行?
①  咨询业务
②  会计业务
③  审计业务
④  管理业务
【单选题】 我国的注册会计师审计准则,规定注册会计师执行
①  咨询业务
②  会计业务
③  审计业务
④  管理业务
【单选题】 注册会计师责任是指注册会计师( )。
①  对经其审计的财务报表的真实性、合法性负责
②  按照注册会计师审计准则的要求在实施审计工作的基础上对财务报表发表审计意见
③  对其出具的管理建议书的真实性、合法性负责
④  对其审计助理人员的工作负责
【单选题】 注册会计师责任是指注册会计师( )。
①  对经其审计的财务报表的真实性、合法性负责
②  按照注册会计师审计准则的要求在实施审计工作的基础上对财务报表发表审计意见
③  对其出具的管理建议书的真实性、合法性负责
④  对其审计助理人员的工作负责
【多选题】 注册会计师在进行审计时,会影响控制测试范围的因素有(  )。
①  被审计高校执行控制的频率
②  注册会计师执行控制测试的时间
③  控制的预期偏差
④  拟获取的有关认定层次控制运行有效性的审计证据的相关性和可靠性
【判断题】 注册会计师需要设计控制测试,以获取控制在整个拟信赖的期间有效运行的充分、适当的审计证据。(  )
① 
② 
【判断题】 如果注册会计师未查出被审计单位财务报表中的错报,则注册会计师应当承担法律责任。
①  正确
②  错误
【判断题】 注册会计师可以考虑针对同一交易同时实施控制测试和细节测试。(  )
① 
② 
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①  when
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