【判断题】一大宣言的核心可以概括为联俄、联共、扶助农工的三大政策。()
【单选题】Irene says, “Are you kidding me?” What does she mean?
B.
Lily wants to kid her.
C.
Irene can’t believe her eyes.
D.
Irene can’t believe her ears.
【单选题】对于识别出的或怀疑存在的违反法律法规的行为,注册会计通常应该与治理层沟通,以下说法正确的是( )。
A.
注册会计师应该与治理层沟通审计过程中注意到的所有违反法律法规的事项,包括沟通明显不重要的事项
C.
如果怀疑违反法律法规行为涉及管理层或治理层,注册会计师应当向被审计单位审计委员会或监事会等更高层级的机构通报
D.
如果根据判断认为需要沟通的违反法律法规行为是故意和重大的,注册会计师应该尽快征询法律意见,而不能向治理层通报
【多选题】如果注意到与识别出的或怀疑存在违反法律法规的行为,注册会计师应当( )。
B.
了解违反法律法规行为对财务报表产生的潜在财务后果,如受到罚款、处分、赔偿、封存财产、强制停业和诉讼等
【单选题】听力原文: A renewed Tropical Storm Irene was expected to gradually intensify Thursday as it moved closer to the U.S. East Coast, raising the possibility it could ually hit the United States as a hurr...
A.
It is the name of a storm.
B.
It was expected to become stronger.
C.
It could develop into a hurricane.
D.
It had top sustained winds about 39 mph.
【多选题】如果识别出被审计单位违反法律法规的行为,下列各项程序中,注册会计师应当实施的有( )。
B.
评价识别出的违反法律法规行为对注册会计师风险评估的影响
D.
就识别出的所有违反法律法规行为与治理层进行沟通
【单选题】What does Irene need, according to the video?
A.
She needs new clothes because it is warmer.
B.
Irene needs Amina’s advice to buy a new shirt.
C.
She needs Amina to take her to W-Clothes Store.
D.
Irene needs to buy a new shirt.
【单选题】如果识别出或怀疑存在舞弊,或者违反法律法规的行为,除与治理层沟通外,注册会计师还应当()。
【多选题】如果注册会计师在审计过程中识别出被审计单位存在违反法律法规的行为,应该采取的措施包括______。
C.
考虑违反法律法规行为对财务报表产生的潜在财务后果是否需要列报
【单选题】Irene says: “You won’t believe this!” What does she mean?
A.
Irene is going to tell a lie.
B.
Amina will probably think that Irene is telling a lie.
C.
It means that Amina will be surprised to hear what Irene is about to say.
D.
It probably means that Amina will not be interested in Irene’s words.