The phrase "U.S. generally accepted accounting principles" is an accounting term that:
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 .注册会计师在对甲公司的应收账款账户实施函证程序，下列各方面中，通常难以获取有效审计证据的是（ ）。
A 应收账款的存在性 B 应收账款的可收回性 C 应收账款金额的准确性 D 应收账款是否归属于甲公司
2 .下列与审计证据相关的表述中，正确的有（ ）。
A 如果审计证据数量足够多，审计证据的质量就会提高 B 审计工作通常不涉及鉴定文件的真伪，对用作审计证据的文件记录，只需考虑相关内部控制的有效性 C 审计证据的可靠性受其来源和性质的影响，与审计证据的数量无关 D ...
3 .关于审计程序，下列说法中正确的有（ ）。
A 根据使用的目的不同，审计程序可以分为风险评估程序和进一步审计程序 B 进一步审计程序包括控制测试和实质性程序，实质性程序又包括实质性分析程序和细节测试 C 注册会计师执行控制测试可能用到的程序有观察 D 注册会...
4 .When financial statements contain a departure from U.S. GAAP because, due to unusual circumstances, the statements would otherwise be misleading, the auditor should express an opinion that is:
A Qualified or adverse, depending on pervasiveness. B Adverse. C Qualified. D Unmodified.
5 .被询证者的回函中可能包括免责或其他限制条款。下列属于可能对回函的可靠性产生影响的限制条款的有（ ）。
A “提供的本信息仅出于礼貌，我方没有义务必须提供，我方不因此承担任何明示或暗示的责任 B “本信息是从电子数据库取得，可能不包括被询证方所拥有的全部信息” C “本信息既不保证是最新的，其他方可能会持有不同意...
7 .When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure?
A By soliciting input from the issuer's audit committee. B By comparing the PCAOB standard with related AICPA auditing standards. C By exercising professional judgment in the circumstances. D By evaluating whether the audit is likely to be subject to inspection by the PCAOB.
8 .For an entity's financial statements to be presented fairly in accordance with an applicable financial reporting framework, the framework selected should:
A Be U.S. GAAP, for all audits performed in the United States. B Include an adequate description of the framework in the financial statements. C Be approved by the Auditing Standards Board or the appropriate industry subcommittee. D Match the reporting framework used by most other entities within th...
9 .Reference in a group engagement partner's report to the fact that part of the audit was performed by another auditor most likely would be an indication of the:
A Group engagement partner's recognition of the component auditor's competence, reputation, and professional certification. B Divided responsibility between the auditors who conducted the audits of the components of the overall financial statements. C Different opinions the auditors are expressing o...
10 .An auditor's report contains the following sentences:We did not audit the financial statements of JK Co., a wholly owned subsidiary, which statements reflect total assets and revenues constituting 17 percent and 19 percent, respectively, of the related consolidated totals. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for JK Co., is based solely on the report of the other auditors.These sentences:
A Qualify the opinion. B Are an improper form of reporting. C Disclaim an opinion. D Divide responsibility.
