注册会计师将总体定义为从年初到期中测试日为止的交易，发现控制在剩余期间发生了重大变化，则注册会计师应采取的措施有（ ）。
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 working capital technique, which delays the outflow of cash, is:
A Compensating balances. B Factoring. C A lock-box system. D A draft.
2 .在细节测试中，影响样本规模的因素有（ ）。
A 注册会计师评估的重大错报风险 B 可容忍错报 C 对总体分层 D 总体中抽样单元的数量
3 .The following information is available onmarket interest rates: The risk-free rate of interest 2% Inflation premium 1% Default risk premium 3% Liquidity premium 2% Maturity risk premium 1% What is the market rate of interest on a one-year U.S. Treasury bill?
A 3% B 7% C 6% D 5%
4 .注册会计师在控制测试中定义总体时，需要注意的有（ ）。
A 总体的同质性 B 总体的变异性 C 总体的完整性 D 总体的适当性
5 .Green, Inc., a financial investment-consulting firm, was engaged by Maple Corp. to provide technical support for making investment decisions. Maple, a manufacturer of ceramic tiles, was in the process of buying Bay, Inc., its prime competitor. Green's financial analyst made an independent detailed analysis of Bay's average collection period to determine which of the following?
A Financing. B Operating profitability. C Return on equity. D Liquidity.
7 .Which of the following ratios would most likely be used by management to evaluate short-term liquidity?
A Return on total assets. B Sales to cash. C Acid test (quick) ratio. D Accounts receivable turnover.
8 .在实质性程序中，注册会计师在确定可接受的误受风险水平时应考虑的因素包括（ ）。
A 注册会计师愿意接受的审计风险水平 B 评估的重大错报风险水平 C 针对同一审计目标（财务报表认定）的分析程序的检查风险 D 可接受的误拒风险水平
9 .What is the relationship between the allowance for doubtful accounts and working capital?
A When an account is written off against the allowance, cash decreases. B When bad debts expense is recorded for the period, working capital decreases. C When bad debts expense is recorded for the period, cash increases. D When an account is written off against the allowance, working capital decreas...
10 .下列各项中，属于PPS抽样的缺点的有（ ）。
A PPS抽样可以发现极少量的大额错报 B 在PPS抽样中注册会计师通常需要逐个累计总体金额 C PPS抽样的样本更容易设计，且可在能够获得完整的总体之前开始选取样本 D 对零余额或负余额的选取需要在设计时特别考虑
