上市公司甲集团公司是ABC会计师事务所的常年审计客户,主要从事化工产品的生产和销售,

题型:问答题 简答题

问题:

上市公司甲集团公司是ABC会计师事务所的常年审计客户,主要从事化工产品的生产和销售,A注册会计师负责审计甲集团公司2013年度财务报表,集团财务报表整体的重要性为200万元。

资料四:

A注册会计师在审计工作底稿中记录了审计程序的执行情况,部分内容摘录如下:

(3)A注册会计师在测试甲集团公司临近2013年末的会计分录和其他调整时,选取了35笔符合预定特征的样本项目,检查这些会计分录和其他调整是否获得管理层批准,入账金额是否准确,未发现错报。

针对资料四中的审计程序(3),指出是否恰当。如认为不恰当,请简要说明理由。

考点:注册会计师对舞弊和法律法规的考虑综合练习对舞弊和法律法规的考虑综合练习题库
题型:问答题 简答题

恙虫病的病原体属于()

A.细菌

B.病毒

C.立克次体属

D.东方体

E.衣原体

题型:问答题 简答题

下列说法正确的是( )。

A.在勘察现场范围内,不属于委托勘察任务而又没有资料、图纸的地区,勘察人负责查清地下埋藏物,发包人给予适当补偿

B.发包人应派人负责勘察现场的安全保卫工作

C.发包人对从事危险作业的现场人员进行保健防护,并承担费用

D.勘察过程中的任何变更,经办理正式变更手续后,发包人应按实际发生的工作量支付勘察费

E.发包人若要求在合同规定时间内提前完工,发包人应按每提前一天向勘察人支付计算的加班费

题型:问答题 简答题

下列是安全密码的是()。

A.123456

B.abcdefg

C.45ff

D.14sd%^DF41

题型:问答题 简答题

义务教育是我国依法统一实施,所有适龄儿童少年必须接受的教育,具有( )

A.自觉性、免费性与普及性
B.免费性、统一性与选择性
C.强制性、免费性与普及性
D.福利性、自觉性与普及性

题型:问答题 简答题

Without proper planning, tourism can cause problems. For example, (21) many tourists can (22) public places that are also enjoyed (23) the inhabitants(居住者) of a country: If tourists (24) too much traffic, the inhabitants become annoyed and (25) . They begin to dislike tourists and to (26) them impolitely. They (27) how much tourism can help the country’s economy. It is important to (28) about the people of a tourist attraction and how tourism affects it. Tourism should help a country (29) the customs and beauty that attract tourists.

Too much tourism can be a problem. If tourism (30) too quickly, people must leave other jobs to work in the tourism industry. This (31) that other parts of the country’s economy can suffer.

On the other hand, if there is not enough tourism, people can (32) jobs. Business can also lose money. It (33) a great deal of money to build large hotels, airports, air terminal, first class roads, and other support facilities(设施) (34) by tourist attractions. For example, a major international-class tourism (35) can cost as much as 50 thousand dollars per room to build. If this room is not used most of the time, the owners of the hotel lose money

32()

A.find

B.have

C.hate

D.lose

更多题库