【单选题】【消耗次数：1】
在社会审计报告中，不需要说明的管理层对财务报表的责任是（ ）。
①
设计、执行和维护必要的内部控制
②
按照适用的财务报告编制基础的规定编制财务报表
③
评估被审计单位的持续经营能力和使用持续经营假设是否适当
④
披露内部控制制度
参考答案：
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相关题目
【多选题】
管理层对编制财务报表的责任具体包括( )。
①
选择适用的会计准则和相关会计制度
②
选择和运用恰当的会计政策
③
根据企业的具体情况,作出合理的会计估计
④
健全与财务报表编制相关的内部控制
【单选题】
社会审计人员在财务报表审计中对内部控制进行初评后，认为应该测试内部控制有效的情况是（ ）。
①
难以对内部控制的健全性做出评价
②
内部控制的设置极不健全
③
管理当局极不重视内部控制建立工作
④
内部控制预期运行有效
【判断题】
审计报告的日期不应早于注册会计师获取充分、适当的审计证据(包括管理层认可对财务报表的责任且已批准财务报表的证据),并在此基础上对财务报表形成审计意见的日期。
①
正确
②
错误
【多选题】
注册会计师出具保留意见的审计报告是认为被审计单位对会计事项的处理和财务报表的编制存在
①
错报单独或累积起来对被审计单位财务报表影响重大
②
财务报表个别项目失实又拒绝调整的
③
某个重要会计事项的处理与前期不一致
④
未发现的错报对被审计单位财务报表可能产生的影响重大
⑤
因审计范围受到限制，影响重大
【单选题】
财务报表审计中，审计人员在对内部控制进行初评后，应当实施内部控制测试的情形是（ ）。
①
进行内部控制测试成本较高
②
内部控制设计合理且预期运行有效
③
内部控制设计存在重大缺陷
④
难以对内部控制的健全性和有效性作出评价
【判断题】
财务报表报出后，如果知悉在审计报告日已存在的、可能导致修改审计报告的事实，注册会计师应当考虑是否需要修改财务报表，并与管理层讨论，同时根据具体情况采取适当措施。
①
正确
②
错误
随机题目
【简答题】
Thousands of years ago in Egypt (埃及)， Kings built the pyramids (金字塔). They used to build them as their tombs (坟墓). The kings thought the pyramids would help them find life [填空1]death. They also wanted the world remember them as important people. Some pyramids were for queens, but they are [填空2]interesting because they are not so big. The[填空3]pyramid that we know today is the pyramid that we know today is the pyramid near Sahara ( 撒哈拉沙漠) in Egypt. It is about 5,000 years old. There are many pyramids along the Nile River (尼罗河). The largest is the pyramid of Khufu (法老胡夫). It is made of two million three hundred thousand huge stones, most of [填空4]higher than a person. It is about 144 meters high. Inside the pyramid[填空5]the burial rooms (墓室）for the king and queen and long passage (通道) ways [填空6]these rooms. The rest of the pyramid is solid (坚固的) stone. We know there were wonderful[填空7]in the pyramid. Robbers[填空8]into the pyramids and took many of these treasures (财宝). Today some of the treasures are in museums [填空9]. How did the people of ancient [填空10]build the pyramids?How did they carry and lift the huge stones? Each stone [填空11]so well and they didn’t have our[填空12]machines. Scientists[填空13]the pyramids but nobody can say just how they [填空14]. Some day if you can, you ought to go to see the pyramids. I[填空15]you that they would be amazing.1. A. beforeB. afterC. behindD. in front of2. A. moreB. lessC. noD. very3. A. eldestB. youngestC. oldestD. smallest4. A. themB. whomC. whichD. that5. A. there areB. there isC. areD. is6. A. toB. withC. forD. in7. A. treasureB. treasuresC. moneyD. gold8. A. cameB. wentC. brokeD. walked9. A. thoughB. howeverC. everD. since10. A. dayB. momentC. momentsD. days11. A. wearsB. fitsC. liftsD. carries12. A. freshB. electronicC. modernD. scientific13. A. have studiedB. will studyC. studiedD. were studying14. A. have done thatB. did soC. did itD. are doing it15. A. sureB. assureC. insureD. ensure
【单选题】
9.“Has he seen this film?” “Yes. He _______ it several days ago.”
①
saw
②
has seen
③
had seen
④
was seeing
【单选题】
2.She the door before she goes away.
①
had locked
②
is locking
③
has locked
④
was locking
【单选题】
10.Now Mike isn’t here. He _________ Mr. Green’s. Perhaps he _______ back in a few minutes.
①
went to; is coming
②
has gone to; will come
③
has been to ; will be
④
is going to; has come
【单选题】
8.They can’t leave until they ______ their work.
①
did
②
are doing
③
have done
④
has done