expectation gap()
A: exists
between the auditor and the SE
B: exists
because auditors guarantee the accuracy of the financial statements.
C: often
results in unwarranted lawsuits against the auditor.
D: is a legal concept
supported by the federal courts.
举一反三
- Users,<br/>( ), tend to find organic results more credible. A: who<br/>can distinguish between artificial results and ads B: who<br/>can distinguish between organic results and ads C: who<br/>can distinguish between fake results and ads D: who<br/>can distinguish between manual results and ads
- Which<br/>of the following is typically not a part of the annual report published by a company for<br/>investors and other decision makers?() A: Financial<br/>statements B: Notes<br/>to the financial statements C: Budgets<br/>prepared by management D: The<br/>audit report
- Which of the following is NOT a role of management accounting, as defined by CIMA ____? A: Deriving<br/>performance measures and benchmarks for monitoring and controlling B: Measuring<br/>and reporting financial and non-financial performance<br/>measurements to management and other stakeholders C: Checking<br/>the accuracy of the financial statements produced by the<br/>organization D: Formulating<br/>strategic and operational plans in line with the corporate<br/>objectives of the organization
- The cash basis of accounting commonly results in financial statements<br/>that are less comparable from period to period than the accrual basis<br/>of accounting ____ A: True B: False
- 能正确查询出参加了所有项目的运动员的姓名的选项是( )。 A: SELECT 姓名<br>FROM 运动员<br>WHERE NOT EXISTS (<br>SELECT * FROM 比赛 WHERE 运动员.运动员编号=比赛.运动员编号); B: SELECT 姓名<br>FROM 运动员,比赛,项目<br>WHERE 运动员.运动员编号=比赛.运动员编号 AND 项目.项目编号=比赛.项目编号; C: SELECT 姓名<br>FROM 运动员<br>WHERE NOT EXISTS (<br>SELECT * FROM 项目 WHERE NOT EXISTS (<br>SELECT * FROM 比赛 WHERE 运动员.运动员编号=比赛.运动员编号 AND 项目.项目编号=比赛.项目编号)); D: SELECT 姓名<br>FROM 运动员<br>M 运动员WHERE EXISTS (<br>SELECT * FROM 项目 WHERE EXISTS (<br>SELECT * FROM 比赛 WHERE 运动员.运动员编号=比赛.运动员编号 AND 项目.项目编号=比赛.项目编号));
内容
- 0
Multinational<br/>banks are often not subject to the same regulations as domestic<br/>banks. () A: There<br/>may be increased need to publish adequate financial information. B: There<br/>may be reduced need to publish adequate financial information. C: There<br/>requirements to publish adequate financial information are the same. D: None<br/>of the above
- 1
Which<br/>of the following statements pertaining to innovation and<br/>entrepreneurship is true? ____ ____ A: They<br/>require strong legal systems. B: They<br/>require state ownership of means of production. C: They<br/>require a mixed economy. D: They<br/>are the engines of growth.
- 2
The<br/>Financial Accounting Standards Board has the responsibility for<br/>setting accounting and financial reporting standards for ( ) A: All federal and state<br/>organizations. B: All not-for-profit<br/>organizations that are nongovernmental and business entities. C: All not-for-profit organizations. D: Both B) and C) are correct.
- 3
c . If a principal auditor decides to refer in his or her report to the audit of another auditor, he or she is required to disclose A: Name of the other auditor B: Nature of the inquiry into the other auditor's professional standing and extent of he review of the other auditor's work C: Portion of the financial statements audited by the other auditor D: Reasons for being unwilling to assume responsibilities for the other auditor's work
- 4
The federal government's practice of hiring on the basis of ksa frequently results in the hiring of employees _____ A: based on race,<br/>religion, sex, and so forth. B: who are<br/>unqualified for the job. C: who are qualified<br/>for the job. D: on the basis of<br/>subjective judgment.