【单选题】The predecessor auditor is required to respond to the request of the successor auditor for information, but the response can be limited to stating that no information will be provided when:
A.
the predecessor auditor has poor relations with the successor auditor.
B.
the client is dissatisfied with the predecessor's work.
C.
there are actual or potential legal problems between the client and the predecessor.
D.
the predecessor believes that the client lacks integrity.
【单选题】The auditor may wish to draw the users' attention to a matter which is not presented or disclosed in the financial statements but which is relevant to the users' understanding of the auditor's report....
A.
An emphasis of matter paragraph would be included.
B.
The audit opinion would be qualified.
C.
Another matters paragraph would be included.
D.
The auditor's report would not be affected as the auditor's report only refers to matters presented or disclosed in the financial statements.
【单选题】在磁感应强度为B的均匀磁场中, 放入一载有电流I的无限长直导线。在此空间中磁感应强度为零之处为()。
【单选题】In respect of question ( III ), which of the following are not auditor rights?
A.
Allow the auditor to attend management meeting
B.
Provide the auditor access to all books and records
C.
Allow the auditor to speak at the general meetings
D.
Provide the auditor with notice of general meetings
【单选题】An external auditor gives a qualified audit report that is a “disclaimer of opinion ” .This means that the auditor:
A.
(A) has been unable to agree with an accounting treatment used by the directors in relation to a material item.
B.
(B) has been prevented from obtaining sufficient appropriate audit evidence.
C.
(C) has found extensive errors in the financial statements and concludes that they do not show a true and fair view.
D.
(D) has discovered a few immaterial differences that do not affect the auditor’s opinion.