当日结算时，会员交易保证金超过上一交易日结算时的交易保证金部分，应从会员结算准备金中扣划。（ ）[2010年3月真题]
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Y 对 N 错
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7 .Which of the following factors is NOT relevant to an auditor’s decision to modify anaudit report on grounds of going concern?
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8 .The auditor of Abrahams Co is uncertain whether the going concern assumption is anappropriate basis for the preparation of the company’s financial statements. The company hasincurred heavy losses for a number of years and current liabilities have this year risen abovecurrent assets for the first time. In addition, negotiations with the company’s bankers forextended overdraft facilities are underway at the date on which the audit report must besigned.What action should the auditor take?
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