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【简答题】
For each of the following procedures taken from the quality control manual of a CPA firm, identify the applicable element of quality control from Table 2-4 on page 40. a . Appropriate accounting and auditing research requires adequate technical reference materials. Each firm professional has online password access through the firm’s Web site to electronic reference materials on accounting, auditing, tax, SEC, and other technical information, including industry data. b . Each office of the firm shall be visited at least annually by review persons selected by the director of accounting and auditing. Procedures to be undertaken by the reviewers are illustrated by the office review program. c . Audit engagement team members enter their electronic signatures in the firm’s engagement management software to indicate the completion of specific audit program steps. At the end of the audit engagement, the engagement management software will not allow archiving of the engagement file until all audit program steps have been electronically signed. d . At all stages of any engagement, an effort is made to involve professional staff at appropriate levels in the accounting and auditing decisions. Various approvals of the manager or senior accountant are obtained throughout the audit. e . No employee will have any direct or indirect financial interest, association, or relationship (for example, a close relative serving a client in a decision-making capacity) not otherwise disclosed that might be adverse to the firm’s best interest. f . Individual partners submit the nominations of those persons whom they wish to be considered for partner. To become a partner, an individual must have exhibited a high degree of technical competence; must possess integrity, motivation, and judgment; and must have a desire to help the firm progress through the efficient dispatch of the job responsibilities to which he or she is assigned. g . Through our continuing employee evaluation and counseling program and through the quality control review procedures as established by the firm, educational needs are reviewed and formal staff training programs modified to accommodate changing needs. At the conclusion of practice office reviews, apparent accounting and auditing deficiencies are summarized and reported to the firm’s director of personnel. h . All potential new clients are reviewed before acceptance. The review includes consultation with predecessor auditors, and background checks. All new clients are approved by the firm management committee, including assessing whether the firm has the technical competence to complete the engagement. i . Each audit engagement must include a concurring partner review of critical audit decisions. j . The firm’s mission statement indicates its commitment to quality, and this commitment is emphasized in all staff training programs.
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举一反三
【简答题】()是后编纂的一部质量较高的小型字典,其最大特点是汉字的(形体和读音)都比较规范、准确。
【单选题】下列各项中,不属于工业企业其他业务收入的是( )6
A.
固定资产出售收入
B.
固定资产出租收入
C.
包装物出租收入
D.
材料销售收入
【单选题】下列各项中,属于企业收入的是( )。
A.
出租固定资产取得的租金
B.
接受捐赠取得的现金
C.
处置无形资产取得的净收益
D.
股权投资取得的现金股利
【简答题】属于河北省的世界文化遗产的有( )。
【单选题】根据史记记载我国“会计”一词最早出现的朝代为( )。
A.
宋代
B.
西周
C.
战国
D.
唐代
【单选题】字典这种数据结构相较为其它,最大的特点是()
A.
有序存储
B.
键值对应
C.
成员唯一
D.
可被迭代
【判断题】河北省有世界文化遗产5处。
A.
正确
B.
错误
【单选题】下列各项中,不属于反映企业经营成果的会计要素是( )。
A.
资产
B.
收入
C.
费用
D.
利润
【判断题】《春秋》最突出的特点就是寓褒贬于记事的“春秋笔法”。相传孔子按照自己的观点对一些历史事件和人物作了评判并选择他认为恰当的字眼来暗寄寓褒贬因此《春秋》被后人看作是一部具有“微言大义”的经典是定名分、制法度的范本。
A.
正确
B.
错误
【单选题】河北省有( )世界遗产
A.
4处
B.
6处
C.
7处
D.
8处
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