下列关于会计师事务所的培训的说法中,错误的是( )。
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 .针对有关客户的诚信,会计师事务所应当考虑的主要事项不包括( )。
A 客户的经营性质,包括其业务 B 工作范围受到了不适当限制的迹象 C 为审计客户供货的供应商的诚信情况 D 关联方的名称
2 .注册会计师想要获取有关客户诚信的相关信息,注册会计师的下列做法中不恰当的是( )。
A 自行联系前任注册会计师,了解前任审计的情况 B 询问客户的法律顾问,审计客户对法律法规的遵守情况与态度 C 通过客户向监管机构提交的报告了解客户的背景信息 D 询问为客户提供专业会计服务的现任人员是否存在与客户...
3 .下列有关人力资源的相关表述中,错误的是( )。
A 招聘属于人力资源要素之一 B 业绩评价属于人力资源要素之一 C 人员需求预测属于人力资源要素之一 D 人力资源管理的核心是人员需求预测
4 .下列有关人力资源的相关表述中,错误的是( )。
A 解决人力资源需求问题有助于会计师事务所确定完成其业务所需要人员的数量和素质 B 没有足够的人员,将对业务质量产生不利影响,制约会计师事务所的发展 C 如果人员素质和胜任能力没有达到必需的标准,将直接导致业务...
5 .On June 15, Peters orally offered to sell a used lawn mower to Mason for USD125. Peters specified that Mason had until June 20 to accept the offer. On June 16, Peters received an offer to purchase the lawn mower for USD150 from Bronson, Mason's neighbor. Peters accepted Bronson's offer. On June 17, Mason saw Bronson using the lawn mower and was told the mower had been sold to Bronson. Mason immediately wrote to Peters to accept the June 15 offer. Which of the following statements is correct?
A Mason's acceptance would be effective when mailed. B Mason's acceptance would be effective when received by Peters. C Peters' offer had been revoked and Mason's acceptance was ineffective. D Peters was obligated to keep the June 15 offer open until June 20.
7 .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.
8 .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...
9 .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
10 .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
