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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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【多选题】限制民事行为能力人包括( )。
A.
未满八周岁的未成年人
B.
不能辨认自己行为的精神病人
C.
不能完全辨认自己行为的精神病人
D.
以自己的劳动收入为主要来源的十六周岁以上不满十八周岁的人
E.
无劳动收入的已经满八周岁的未成年人
【单选题】ZDL0030抓住问题关键,找出主要矛盾的过程是( )。
A.
发现问题
B.
理解问题
C.
提出假设
D.
检验假设
【简答题】编程题:在textBox1中输入第一个整数,在textBox2中输入第二个整数,当单击button1按钮时在textBox3中显示这两个数的平均值。
【简答题】编程题:在textBox1中输入第一个整数,在textBox2中输入第二个整数,当单击button1按钮时在textBox3中显示较大的那个数。
【简答题】按照我国民法的规定,限制民事行为能力人包括l4周岁以上第 31 题 按照我国民法的规定,限制民事行为能力人包括l4周岁以上的未成年人和不能完全辨认自己行为的精神病人。(  )
【简答题】编程题:在textBox1中输入第一个整数,在textBox2中输入第二个整数,当单击button1按钮时在textBox3中显示较小的那个数。
【简答题】根据我国《民法通则》的规定,限制民事行为能力人包括_______
【多选题】限制民事行为能力人包括()
A.
10 周岁以上, 18 周岁以下
B.
不能完全辨认自己行为的精神病人
C.
16 至 18 岁,以自己的劳动收入作为主要生活来源
D.
18 周岁以上
【判断题】二泉映月是由著名作曲家刘天华所作。()
A.
正确
B.
错误
【多选题】限制民事行为能力人包括( )。
A.
10周岁以上的未成年人
B.
残疾人
C.
不能完全辨认自己行为的精神病人
D.
被判处有期徒刑的人
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