【单选题】The International Standards on Auditing (ISAs):
A.
are issued by the AICP
B.
override a country's regulations governing the audit of a company.
C.
has many of the same standards as the Auditing Standards Board (ASB).
D.
must be followed by companies whose stock is traded in the U.S.
【单选题】关于建设工程依法实行工程监理的说法,正确的是()
A.
工程监理单位不能与该工程的设计单位有利害关系
C.
建设单位应当委托具有相应资质等级的工程监理单位进行监理
D.
建设单位应当委托该工程的设计单位进行工程监理
【单选题】Dutch Accounting Standards Board (DASB) establishes Dutch accounting standards and issues ( ).
A.
standards interpretations
B.
guidelines on generally acceptable accounting principles
C.
accounting conceptual framework
【简答题】抹灰砂浆中掺入麻刀等纤维材料是为了什么 ?
【单选题】Standards for comparisons in financial statement analysis include:
A.
Intra-company standards.
B.
Competitors’ standards.
D.
Guidelines (rules of thumb).
E.
All of the choices are standards for comparisons.
【单选题】Generally Accepted Auditing Standards (GAAS) and Statements on Auditing Standards (SAS) should be looked upon by practitioners as:
A.
ideals to work towards, but which are not achievable.
B.
maximum standards that denote excellent work.
C.
minimum standards of performance that must be achieved on each audit engagement.
D.
benchmarks to be used on all audits, reviews, and compilations.