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【简答题】
甲注册会计师负责审计A公司2014年度财务报表,并于2015年3月8日出具了审计报告。与审计工作底稿相关的部分事项如下:(1)甲注册会计师在对应收账款进行函证时,采用审计抽样技术中的系统选样法选取样本,并将抽样的起点作为识别特征记录于审计工作底稿。(2)2015年3月5日,甲注册会计师完成审计工作,并于4月20日将审计工作底稿归整为最终审计档案。(3)在将审计工作底稿归整为最终审计档案时,甲注册会计师将未更正错报汇总表草稿附在终稿之后一起保存。(4)2015年5月1日,甲注册会计师发现对固定资产项目的审计虽获取了充分、适当的审计证据,但审计工作底稿中没有记录必要的审计结论,因此修改审计工作底稿,补充审计结论。(5)2015年5月15日,注册会计师协会对会计师事务所进行执业质量检查时,发现营业外收入项目工作底稿索引文件有误,因此甲注册会计师将索引的文件删除,增加了正确的文件。要求:针对上述第(1)至(5)项,逐项指出甲注册会计师的做法是否恰当。如不恰当,简要说明理由。
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举一反三
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B.
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C.
B: It was a BIG mistake.
D.
B: It was a big misTAK
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0.8%
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1%
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A.
with mistake
B.
by accident
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by mistake
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in accident
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A.
in the cinema last Saturday
B.
in the restaurant last Sunday
C.
in the business meeting last Saturday
D.
in the book store last Sunday
【简答题】人工挖孔桩,长钢套管护壁 ,垂直度允许偏差()
【单选题】Where and when were Carl and Monica seen by others?
A.
in the cinema last Saturday
B.
in the restaurant last Sunday
C.
in the book store last Sunday
D.
in the business meeting last Saturday
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must not be
B.
needn’t be
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cannot be
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may be not
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