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【多选题】
子注册会计师是K公司2009年度财务报表审计的项目经理,在审计过程中,需对助理人员编制的有关投资与筹资循环审计的工作底稿进行复核。请作出正确的专业判断。 助理人员在对筹资活动和投资活动实施控制测试和实质性,运用得当的有 ( )。
A.
助理人员在审阅K公司投资资产的报告时,发现K公司每年盘点方法恰当,结果与会计记录相核对没有差异,助理人员认为K公司投资资产的内部控制得到了有效执行
B.
根据“所有者权益=资产-负债”这一等式,助理人员已经对资产和负债进行了充分的审计,从审计效率方面考虑,助理人员无须对所有者权益进行审计
C.
由于K公司长期投资的交易数量较少,每笔交易的金额较大,助理人员考虑到漏记或不恰当地对一笔业务进行会计处理,将会导致重大错误,从而对企业财务报表的公允反映产生较大的影响,所以助理人员决定对长期投资业务进行详细审计
D.
K公司应付债券业务不多,助理人员没有对其内部控制进行测试,而是在了解其内部控制的基础上,直接进行实质性程序
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举一反三
【单选题】Who was the first person to discover Ella Fitzgerald's talent?
A.
Fitzgerald's father.
B.
Bessie Smith.
C.
Louis Armstrong.
D.
Chick Webb.
【单选题】复合桩基:由桩和()底地基土共同承担荷载的桩
A.
承台
B.
沉降量
C.
地量
D.
位置
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【简答题】The title of James Joyce s fiction______shows that the author intends to model his fiction on the Homeric story of______.
【单选题】山西省的省会是( )
A.
太原
B.
大同
C.
忻州
D.
晋城
【简答题】It was during the 1920’s ____ the friendship between Hemingway and Fitzgerald reached its highest point. A) when             B) that C) before             D) after
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【单选题】In Fitzgerald's opinion, ________.
A.
the controversy on Mozart's death wouldn't have occurred but for the musician's fame
B.
the previous diagnoses of Mozart's death were totally unreasonable
C.
every great man, including Mozart, dies of syphilis
D.
Mozart was given improper treatment by his physician though their diagnoses were right
【单选题】What is probably UNTRUE of Hawthorne’s attitude towards women’s fiction?
A.
He worried that women’s fiction might corrupt the public taste.
B.
He did not read and had no patience for women’s fiction.
C.
He suggested women writers go beyond the limitation of gender.
D.
He felt jealous of women writers’ success in the literary market.
【简答题】Whatcanwelearn aboutthecharactersinWelty’s fiction? 查看材料 A.Theylivein bigcities B.Theyaremostlywomen C.Theycomefrom reallife D.Theyare pleasure seekers
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