下列各项中，不属于复核人员在复核项目组成员已执行工作时考虑的内容的是（ ）。
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 .A party contracts to guarantee the collection of the debts of another. As a result of the guaranty, which of the following statements is correct?
A The guarantor may use any defenses available to the debtor. B The creditor must be notified of the debtor's default by the guarantor. C The creditor may proceed against the guarantor without attempting to collect from the debtor. D The guaranty must be in writing.
2 .下列有关“人员素质、胜任能力和职业发展”的相关表述中，错误的是（ ）。
A 由于职业环境和工作要求在不断发生变化，会计师事务所应当采取措施确保人员持续保持必要的素质和胜任能力 B 会计师事务所可以通过职业教育的途径提高人员素质和胜任能力 C 会计师事务所可以通过培训的途径提高人员素...
3 .Mane Bank lent Eller USD120,000 and received securities valued at USD30,000 as collateral. At Mane's request, Salem and Rey agreed to act as uncompensated co-sureties on the loan. The agreement provided that Salem's and Rey's maximum liability would be USD120,000 each. Mane released Rey without Salem's consent. Eller later defaulted when the collateral held by Mane was worthless and the loan balance was USD90,000. Salem's maximum liability is:
A USD90,000 B USD45,000 C USD30,000 D USD60,000
4 .挑选和委派项目合伙人是鉴证业务质量控制的重要方面。会计师事务所的下列与项目合伙人挑选及委派相关的做法中，不适当的是（ ）。
A 对于每项鉴证业务，委派两名项目合伙人 B 将项目合伙人的身份和履历告知客户治理层和管理层的关键人员 C 清楚地界定项目合伙人的职责 D 项目合伙人具有履行职责的必要素质
5 .Trumpette Real Properties employs Roger to buy city property for a future high-rise development. Roger knows a good deal when he sees one and secretly buys some of the property through his newly formed corporation, Sneak, Incorporated. Sneak later sells the property to Trumpette for more than Sneak paid for it. Roger has breached the duty of:
A Loyalty. B Notification. C Indemnification. D None of the answer choices are correct.
7 .Which of the following is(are) available to a principal when an agent fraudulently breaches a fiduciary duty?I. Termination of the agencyII. Constructive Trust
A I only. B Neither I nor II. C II only. D Both I and II.
8 .针对项目质量控制复核的相关说法，错误的是（ ）。
A 会计师事务所应当对所有上市实体财务报表审计实施项目质量控制复核 B 针对上市实体以外的实体的财务报表实施财务报表审计业务，相关要求较低，无需进行项目质量控制复核 C 对特定业务实施项目质量控制复核，充分体现...
9 .An agent will usually be liable under a contract made with a third party when the agent is acting on behalf of a(an):I. Disclosed principalII. Undisclosed principal
A I only. B Neither I nor II. C II only. D Both I and II.
10 .下列有关独立的项目质量控制复核人员的相关说法，错误的是（ ）。
A 项目质量控制复核人员需要具备履行职责需要的技术资格，包括必要的经验和权限 B 项目质量控制复核人员需要在不损害其客观性的前提下，满足“提供业务咨询的程度”要求 C 项目质量控制复核人员在复核期间不能以其他方...
