皮皮学，免费搜题
登录
搜题
【简答题】
假定注册会计师在审计完成阶段重新确定的会计报表层的重要性水平为500万元。各账户、交易类别的可容忍误差与计划阶段相同，并假定公司会计报表的其他项目中没有错报。通过实质性测试所发现的各项目的具体错报金额如下表。 要求： (1) 请依据重要性原则确定各项目中建议调整的错报及未调整错报金额，填入表中相应的空格内。 (2)假定决定依据固定资产项目的样本错报金额估计未审固定资产部分的错报金额，请指出所依据的固定资产样本错报金额应当是210万元，还是140万元，并简要说明理由。 (3)假定某项目中发现的错报不为零，请问在什么情况下，注册会计师可以得出推断的错报漏报为零的结论? (4)在(1)的基础上，进一步假定注册会计师根据样本错报金额推断的未审部分的错报金额如上表所示，指出注册会计师根据对本期会计报表错报、漏报汇总数进一步采取的审计程序，并简要说明理由。 (5)假定注册会计师通过扩大实质性测试的范围进一步发现了300万元的错报、漏报，公司调整了这部分错报、漏报中的100万元，但公司上期报表中未予调整、继续影响本期报表的错报金额为70万元，请问注册会计师是否上期的70报金额纳入汇总数?为什么?
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
.
..
皮皮学刷刷变学霸
举一反三
【简答题】阅读下列程序,并把运行结果填写在80题答题处。 #include int a=3; int f(int c) {static int a=3;int t=1; while(c-->a) t=t*c; return (a++)+t;} void main() {int i,s=0; for(i=1;i<3;i++) {int a=5; s+=f(a); printf("%d\t",s);} s+=a...
查看完整题目与答案
【简答题】Even if you really enjoy your job, it’s still possible to feel bored as you work. You may not be able to make big changes—or change your job—but you can make small adjustments. Here are some tips on h...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在 答题处。 #include int main() { char dex[17]={"0123456789ABCDEF"}; int c[8],i,base=16; unsigned long n=346; i=0; printf("deci=%d\n",n); do{ c[i++]=n%base; n=n/base; }while(n); printf("hex=...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在答题处。 #include int main() { int m=54,s=0; do { switch(m%7) { case 1:m/=2;s+=2; break; default:m--;s--; case 3: m%=3;s+=3;continue; case 5:m/=5;s+=5; } printf("%d %d\n",m,s); }while(s!...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在79题答题处。 #include main() { int i,j,k,a,b=1,c=10; for(i=-1;i<3;i++) { a=i;b++; for(j=1;j<4;j++) { c+=a; for(k=0;k<=2;k++) b+=k;c++; } } printf("a=%d\nb=%d\nc=%d\n",a,b,c); }
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在 答题处。 #include int a=15; int fun(int b) { static int a=10; a+=++b; printf("a=%d,",a); return 0; } int main( ) { int c=20; fun(c); a+= - -c; { int a=10; fun(a); } fun(a); printf("a=%d...
查看完整题目与答案
【单选题】As you are students of English, it's very possible that you'll be interested in England. That's where the language was first spoken. But England is often called by other names. This often confuses peo...
A.
Britain
B.
England
C.
Great Britain
D.
Ireland
查看完整题目与答案
【单选题】As you are students of English，it's very possible that you’ll be interested in England． That's where the language was first spoken．But England is often called by other nalTles．This often Confuses peop...
A.
Britain
B.
England
C.
Great Britain
D.
Ireland
查看完整题目与答案
【单选题】It's possible for you to save costs if you send your two children to the same school.
A.
Y
B.
N
C.
NG
查看完整题目与答案
【单选题】You'd better leave , because it's dangerous here. [     ]
A.
as possible as you can
B.
as quick as possible
C.
as later as you can
D.
as soon as possible
查看完整题目与答案
相关题目：
【简答题】阅读下列程序,并把运行结果填写在80题答题处。 #include int a=3; int f(int c) {static int a=3;int t=1; while(c-->a) t=t*c; return (a++)+t;} void main() {int i,s=0; for(i=1;i<3;i++) {int a=5; s+=f(a); printf("%d\t",s);} s+=a...
查看完整题目与答案
【简答题】Even if you really enjoy your job, it’s still possible to feel bored as you work. You may not be able to make big changes—or change your job—but you can make small adjustments. Here are some tips on h...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在 答题处。 #include int main() { char dex[17]={"0123456789ABCDEF"}; int c[8],i,base=16; unsigned long n=346; i=0; printf("deci=%d\n",n); do{ c[i++]=n%base; n=n/base; }while(n); printf("hex=...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在答题处。 #include int main() { int m=54,s=0; do { switch(m%7) { case 1:m/=2;s+=2; break; default:m--;s--; case 3: m%=3;s+=3;continue; case 5:m/=5;s+=5; } printf("%d %d\n",m,s); }while(s!...
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在79题答题处。 #include main() { int i,j,k,a,b=1,c=10; for(i=-1;i<3;i++) { a=i;b++; for(j=1;j<4;j++) { c+=a; for(k=0;k<=2;k++) b+=k;c++; } } printf("a=%d\nb=%d\nc=%d\n",a,b,c); }
查看完整题目与答案
【简答题】阅读下列程序,并把运行结果填写在 答题处。 #include int a=15; int fun(int b) { static int a=10; a+=++b; printf("a=%d,",a); return 0; } int main( ) { int c=20; fun(c); a+= - -c; { int a=10; fun(a); } fun(a); printf("a=%d...
查看完整题目与答案
【单选题】As you are students of English, it's very possible that you'll be interested in England. That's where the language was first spoken. But England is often called by other names. This often confuses peo...
A.
Britain
B.
England
C.
Great Britain
D.
Ireland
查看完整题目与答案
【单选题】As you are students of English，it's very possible that you’ll be interested in England． That's where the language was first spoken．But England is often called by other nalTles．This often Confuses peop...
A.
Britain
B.
England
C.
Great Britain
D.
Ireland
查看完整题目与答案
【单选题】It's possible for you to save costs if you send your two children to the same school.
A.
Y
B.
N
C.
NG
查看完整题目与答案
【单选题】You'd better leave , because it's dangerous here. [     ]
A.
as possible as you can
B.
as quick as possible
C.
as later as you can
D.
as soon as possible
查看完整题目与答案