[单选题] 提问人:匿名网友 提问时间:2021-08-24

如果会计师事务所坚持不同意审计客户对某项交易的会计处理,审计客户可能不将计划中的非鉴证服务合同提供给该会计师事务所,导致对职业道德基本原则产生不利影响的因素是( )。


A .密切关系
B .自身利益
C .自我评价
D .外在压力

提问人:匿名网友 提问时间:2021-08-24

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 .Which of the following is not necessary to create an express partnership?

A Intention to conduct a business for profit. B Agreement to share ownership of the partnership. C Intention to create a relationship recognized as a partnership. D Execution of a written partnership agreement.

题型: 单选题 提问时间: 2021-08-24

2 .下列有关“对遵循职业道德基本原则产生不利影响的因素及防范措施”的相关说法中,错误的是( )。

A 注册会计师对职业道德基本原则的遵循可能受到多种因素的不利影响 B 不利影响的性质和严重程度因注册会计师提供服务类型的不同而不同 C 可能对职业道德基本原则产生不利影响的因素包括自身利益 D 采取适当的防范措施,...

题型: 单选题 提问时间: 2021-08-24

3 .The CPA was preparing the financial statement for a limited liability company. To which of the following would the CPA's report be addressed?

A Limited partner. B Shareholder. C Member. D General partner.

题型: 单选题 提问时间: 2021-08-24

4 .会计师事务所和注册会计师应当考虑外在压力对独立性的不利影响,下列事项中不属于外在压力导致对独立性产生不利影响的是( )。

A 会计师事务所受到被审计单位解除业务关系的威胁 B 受到被审计单位内个人不恰当的干预 C 由于被审计单位的员工对所涉事项更具专长,会计师事务所面临同意客户员工判断的压力 D 会计师事务所的高级员工长期与被审计单位...

题型: 单选题 提问时间: 2021-08-24

5 .Which of the following parties generally has the most management rights?

A Limited partner in a limited partnership. B Minority shareholder in a corporation listed on a national stock exchange. C Limited partner in a general partnership. D Member of a limited liability company.

题型: 单选题 提问时间: 2021-08-24

7 .Texas Cat Chow Inc. has only four shareholders. Each shareholder will have the right to approve:

A The declaration of corporate dividends. B An amendment to the corporation's articles of incorporation changing the duration for which the corporation was formed. C All of the answer choices are correct. D The hiring of an officer.

题型: 单选题 提问时间: 2021-08-24

8 .以下业务事项会导致因“自我评价”影响审计业务独立性的是( )。

A 审计项目组成员现在是或最近曾经是鉴证客户的董事或经理 B 审计项目组成员的主要亲属或其他近亲属是审计客户的会计 C 收费主要来源于某一审计客户 D 受到有关单位或个人不恰当的干预

题型: 单选题 提问时间: 2021-08-24

9 .Davis, an inventor, developed a new product, but lacked money to get the product to the marketplace. Before creating a corporation to raise capital, Davis leased office space and equipment, entered into contracts with third parties, and identified investors. Who has liability for pre-incorporation debts?

A If this corporation is never formed, Davis is not liable. B If this corporation is never formed, the unpaid third parties must write off the debt because no corporate entity existed at the time debt was incurred. C Davis is liable until the articles of incorporation were filed. D Davis is liable u...

题型: 单选题 提问时间: 2021-08-24

10 .ABC会计师事务所接受委托审计甲公司2012年度财务报表,据悉,与执行该审计业务的项目合伙人A所在分部的其他合伙人B的父亲C受雇于甲公司,C通过股票期权计划在甲公司中拥有经济利益,并且C可以自由处置该经济利益,则下列说法中正确的是( )。

A 因自身利益损害独立性 B ABC会计师事务所不应当接受甲公司委托 C ABC会计师事务所应当尽快与甲公司解除业务约定 D 不被视为损害独立性

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信