【单选题】【消耗次数:1】
在财务审计项目的一般审计目标中,权利和义务指的是( )。
记录的各类业务符合法律法规的规定
记录或列报的金额确属本单位所有或所欠
实际存在或发生的金额均已记录或列报
记录或列报的金额是实际存在或发生的
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相关题目
【单选题】 财务审计项目的一般审计目标中,完整性指的是( )。
①  实际存在或发生的金额均已记录或列报
②  记录或列报的金额是实际存在或发生的
③  各类业务记录于正确的会计期间
④  记录或列报的金额的确属于本单位所有或所欠
【单选题】 在财务审计项目的一般审计目标中,截止期正确性指的是( )。
①  记录或列报的金额在总体上正确
②  财务报表正确反映了记录的金额和有关的披露要求
③  记录或列报的金额实际存在或发生
④  各类业务记录于正确的会计期间
【单选题】 ( )目标是确定财务报表各项目所列金额或账户余额是否真实的,没有虚报。它是由管理层关于存在或发生认定推导得出。
①  发生
②  完整性
③  所有权
④  准确性
【单选题】 在绩效审计中,根据实际产出成果评价被审计单位或审计项目的目标是否实现的评价方法是( )。
①  评分法
②  标杆法
③  目标成果法
④  目标评价
【判断题】 行政单位的负债,应当按照承担的相关合同金额或实际发生额进行计量。
①  正确
②  错误
【判断题】 借贷记账法下账户的借方记录资产的增加或权益的减少,贷方记录资产的减少或权益的增加。
①  正确
②  错误
【多选题】 披露或列报舞弊的分析性征兆的有(  )。
①  披露程度历来只达到的最低要求,鲜有额外的自愿性披露
②  对收购兼并、或有事项等重大事项的披露过于简明扼要
③  会计政策披露晦涩难懂
④  对重大经营和非经营损失的解释有避重就轻之嫌
【单选题】 所谓( )是指被审计单位管理层对财务报表各组成要素的确认、计量、列报与披露作出的明确或隐含的表达。
①  认定
②  管理层责任
③  治理层责任
④  审计目标
【单选题】 所谓( )是指被审计单位管理层对财务报表各组成要素的确认、计量、列报与披露作出的明确或隐含的表达。
①  认定
②  管理层责任
③  治理层责任
④  审计目标
【判断题】 保教工作记录或课程实施记录是教师在日常生活中自查教育效果的有效途径。
①  正确
②  错误
随机题目
【单选题】 Which of the following do not belong to minimal pair?
①  Will well
②  Till tell
③  Fill fell
④  Well well.
【单选题】 What are the ways of practicing stress?
①  Use gestures
②  Use the voice
③  Use the blackboard
④  All of the above.
【单选题】 Which of the following belong to pronunciation perception practice?
①  using minimal pairs, odd one out
②  Which order, completion
③  Same or different
④  All of the above.
【单选题】 Which of the following is the time when students work as a whole class?
①  When all the students are under the control of the teacher
②  When students work in pairs on an exercise or a task
③  When students work in small groups
④  When students are expected to work on their own at their own speed.
【单选题】 What role does a teacher play in the following activity? While doing a writing task either individually or in groups, the students need to use a particular word they don’t know. So they ask the teacher.
①  Controller
②  Assessor
③  participant
④  Resource-provider.
【单选题】 What role does a teacher play in the following activity? The teacher asks a student a question “Have you ever bought clothes with problems?” If the student doesn’t seem to be ready, the teacher says “for example, a shirt without...” and points to the buttons on his own shirt or jacket.
①  Controller
②  Assessor
③  Organizer
④  Prompter.
【单选题】 What role does a teacher play in the following activity? T: do you have any hobbies? S: yes, I like singing and dancing. T: Uhm, and...? S: I also collect coins. T: Oh, really, how many...have you already...collected?
①  Controller
②  Assessor
③  Organizer
④  Prompter
【单选题】 Which of the following is the advantage of whole class work?
①  It is an ideal way to show materials and do presentations together
②  It allows students to work together rather than under teacher’s guidance.
③  There is always a great chance of different opinions and contributions to the work
④  It is less stressful.
【单选题】 Which of the following is the time when students work in groups?
①  When all the students are under the control of the teacher
②  When students work in pairs on an exercise or a task
③  When students work in small group
④  When students are expected to work on their own at their own speed.
【单选题】 What role does a teacher play in the following activity? The teacher gives students 2 minutes to skim a text, and when time is up, he asks students to stop and answer some questions.
①  Controller
②  Assessor
③  Organizer
④  Prompter