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第一部分:选择题(30分)说明:第一部分共包括35个小题,每题后面均给出四个备选答案,请你从中选出唯一正确的答案.1.会计师事务所独立检查人员定期对本所的审计档案进行抽样检查是为了:A、保证所表述的审计意见的正确性.B、有助于降低会计师事务所职业赔偿保险费用.C、检查是否遵行了本所的职业标准.D、满足职业要求.2.审计指南要求,在执行联合审计时,审计师之间应进行事先磋商.这是为了:A、确定审计工作的分配及对其控制和检查的程序.B、保证双方的工作能包括审计的所有重要方面.C、评估该项业务的职业风险.
Part 1: Multiple choice questions (30 points) Explanation: The first part consists of 35 small questions, each of which is followed by four alternative answers. Please select the only correct answer. 1. Independent Inspectors of Certified Public Accountants Periodic sampling of our audit archives is to: A, to ensure the correctness of the audit opinion expressed, B, to help reduce the cost of professional compensation insurance for accounting firms, C, to check whether we have followed our professional standards. D, to meet the job requirements .2 audit guidelines require that in the implementation of joint audits, auditors should consult in advance.This is to: A, to determine the allocation of audit work and its control and inspection procedures.B, guarantee The work of both parties can cover all the important aspects of the audit.C, assess the occupational risk of the business.