Not-for-profit organisations do not need to be audited because they cannot be incorporated.Is this statement true or false?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .对于债券赎回权在发行方的不影响此投资“持有至到期”的意图界定，但主动权在投资方的则不可界定其持有至到期的投资意图。（ ）
Y 对 N 错
2 .根据股东大会或类似机构审议批准的利润分配方案，下列确定应付给投资者的现金股利的会计处理中，正确的是（ ）。
A 借：应付股利 贷：利润分配——应付现金股利 B 借：利润分配——应付现金股利 贷：应付股利 C 不做会计处理 D 不做会计处理，只需在报表中进行披露
3 .下列各项中，既影响营业利润也影响利润总额的有（ ）。
A 所得税费用 B 财务费用 C 营业外支出 D 资产减值损失
4 .It may be common for a professional firm to both prepare and audit the financial statements ofsmall businesses and not-for-profit organisations.Which of the following procedures would NOT be acceptable for the auditor of a smallbusiness to carry out as part of the accounting and auditing functions?
A Estimating the remaining useful lives of non-current assets B Inspecting non-current assets C Entering details of non-current assets into the books and records from purchaseinvoices D Calculating the profit or loss on the disposal of non-current assets
5 .Which of the following is the best way to compensate for the lack of adequatesegregation of duties in a small organisation?
A Disclosing lack of segregation of duties to the external auditors during the annual audit B Replacing personnel every three or four years C Greater management oversight
7 .Under International Standards on Auditing, revenue is identified as being an area ofsignificant risk.Which financial element of a typical not-for-profit organisation should also beconsidered a significant risk?
A Cash B Receivables C Administration expenses D Liabilities
8 .Which statement on internal controls is the most relevant for small entities?
A There is a greater need for formal internal controls since segregation of duties willbe weaker B The same need for formal internal controls is required since the directors’ personalinvolvement is counteracted by weaker segregation of duties C There is less need to depend upon formal internal con...
9 .下列关于郑州商品交易所的表述，正确的有（ ）。【2013年3月真题】
A 是公司制期货交易所 B 菜籽油和棕榈油均是其上市品种 C 以营利为目的 D 会员大会是其最高权力机构
10 .以下关于期货交易所的描述，不正确的是（ ）。【2012年5月真题】
A 设计合约 B 提供交易的场所 C 参与期货价格的形成 D 制定并实施风险管理制度，控制市场风险
