( )是一个统计总体或分布数列中出现频数最多、频率最高的标志值。
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 .An auditor most likely would extend substantive tests of payroll when:
A Payroll expense is substantially higher than in the prior year. B Overpayments are discovered in performing tests of details. C Payroll is extensively audited by the state government. D Employees complain to management about too much overtime.
2 .In auditing long-term bonds payable, an auditor most likely would:
A Compare interest expense with the bond payable amount for reasonableness. B Perform analytical procedures on the bond premium and discount accounts. C Confirm the existence of individual bondholders at year-end. D Examine documentation of assets purchased with bond proceeds for liens.
3 .Which of the following procedures would an auditor ordinarily perform first in evaluating the reasonableness of management's accounting estimates?
A Obtain an understanding of how management developed its estimates. B Analyze historical data used in developing assumptions to determine whether the process is consistent. C Compare independent expectations with recorded estimates to assess management's process. D Review transactions occurring pri...
4 .Which of the following factors most likely would cause a CPA not to accept a new audit engagement?
A The indications that management has not investigated employees in key positions before hiring them. B The CPA's lack of understanding of the prospective client's operations and industry. C The prospective client's unwillingness to permit inquiry of its legal counsel. D The inability to review the ...
5 .Which of the following procedures would an auditor most likely perform regarding litigation?
A Discuss with management its policies and procedures for identifying and evaluating litigation. B Inspect the legal documents in the client's lawyer's possession regarding pending litigation. C Confirm the details of pending litigation with the client's adversaries' legal representatives. D Confirm...
7 .在不掌握各组单位数的资料,只掌握各组的标志值和各组的标志总量的条件下,则用( )。
A 几何平均数 B 调和平均数 C 加权算术平均数 D 算术平均数
8 .在计算发展速度时,常用到( )。
A 简单平均数 B 调和平均数 C 几何平均数 D 算术平均数
9 .( )是总体或分布中的最大值或最小值。
A 异众比率 B 方差 C 离散系数 D 极值
10 .( )是总体所有单位的标志值与该总体平均数离差绝对值的算术平均数。
A 平均差 B 方差 C 离散系数 D 极值
