CPA-02799The objective of performing *ytical procedures in planning an audit is to identify the existence of:
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 .如果要取消对记录单中当前记录所做的任何修改，只要单击“还原”按钮，即可还原为原来的数值。（ ）
Y 对 N 错
2 .高级筛选是一种快速的筛选方法，可以方便的将满足条件的记录显示在工作表上。（ ）
Y 对 N 错
3 .对于数字型及不具有增序或减序可能的文字型数据，可直接沿填充方向拖动填充柄至结束的单元格，进行单元格数据的快速填充。（ ）
Y 对 N 错
4 .某公司A投资中心的有关资料为销售收入64000元，已销产品变动成本为36000元，变动销售费用为8000元，可控固定成本为5000元，不可控固定成本为3000元。该投资中心的平均净经营资产为100000元。投资中心适用的所得税税率为25%。则该投资中心的投资报酬率为（ ）。
A 10% B 12% C 9% D 15%
5 .某中央企业运用经济增加值方法评价20×1年的经营绩效。根据20×1年度的会计报表实际数据，经分析判断，本期税后净利润为4000万元，利息支出为500万元，研究开发费用调整项为150万元，平均资产总额为10000万元，平均无息流动负债为200万元，年初在建工程金额100万元，年末在建工程金额为300万元，在建工程系该企业正在建设中的一条生产线的扩建工程。所得税率为25%。则下列计算中不正确的是（ ）。
A 税后净营业利润为4375万元 B 平均在建工程为200万元 C 调整后资本为9600万元 D 经济增加值为3959.5万元
7 .CPA-03482An audit performed in accordance with 2 CFR 200 single audit will expand the auditor's responsibilities beyond generally accepted auditing standards. The auditor's expanded responsibilities include:
A Performance of additional procedures to test and report on compliance with laws, rules, regulations and provisions of contracts or grant agreements that have a direct and material effect on major federal award programs. B Performance of additional procedures to test and report on compliance with l...
8 .A client decides not to make an auditor's proposed adjustments that collectively are not material, and wants the auditor to issue the report based on the unadjusted numbers. Which of the following statements is correct regarding the financial statement presentation?
A The financial statements contain unadjusted misstatements that should result in a qualified opinion. B The financial statements are free from material misstatement, and no disclosure is required in the notes to the financial statements. C The financial statements are free from material misstatemen...
9 .A registration statement filed with the SEC contains the reports of two independent auditors on their audits of financial statements for different periods. The predecessor auditor who audited the prior-period financial statements generally should obtain a letter of representation from the:
A Successor independent auditor. B Securities and Exchange Commission. C Principal underwriter. D Client's audit committee.
10 .Which of the following procedures is an accountant required to perform when reviewing the financial statements of a nonpublic entity in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
A Perform a physical inventory observation. B Confirm account balances. C Assess control risk. D Obtain a management representation letter.
