下列关于纳税申报的说法中正确的是( )。
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1 .Which of the following best describes the concept of assurance?
A An assurance firm’s high level of satisfaction with the reliability of an assertion being made by one party for the use of another party. B An assurance firm’s satisfaction with the reliability of an assertion being made by one party for the use of another party. C A user’s satisfaction with...
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3 .In any assurance engagement there are three parties involved: the responsible party, thepractitioner and the user.In respect of the given subject matter which party prepares the subject matter?
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4 .下列属于专用发票的是( )。
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5 .“Based on our review, nothing has come to our attention that causes us to believe that theaccompanying financial statements do not give a true and fair view in accordance withInternational Financial Reporting Standards.”Which of the following BEST describes the type of assurance provided by thisstatement?
A Positive assurance expressed negatively B Negative assurance expressed positively C High level of assurance expressed negatively D Limited level of assurance expressed negatively
7 .The level of assurance given by an assurance engagement will depend on the type ofengagement. Assurance levels are often described as being either:(1) Absolute(2) Reasonable(3) Limited(4) ZeroWhat level of assurance would normally be given to an audit of financial statements andwhat level of assurance to a review of financial statements?
A 1 and 4 B 2 and 4 C 1 and 3 D 2 and 3
8 .纳税人生产规模较小、产品零星、税源分散、会计账册不健全、财务管理和会计核算水平较低,但可以控制原材料或进销货的,税务机关应当对其采用的税款征收方式是( )。
A 定期定额征收 B 查验征收 C 查账征收 D 查定征收
9 .Which of the following best describes professional scepticism?
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