根据材料回答 25~27 题。G注册会计师负责对庚公司2008年度的财务报表进行审计。在运用审计抽样时,G注册会计师遇到下列问题,请代为做出正确的专业判断。第 25 题 有关审计抽样的下列表述中,G注册会计师认同的有()。
A.统计抽样无需在审计过程中进行专业判断
B.统计抽样和非统计抽样均不能减少注册会计师对样本的专业判断
C.审计抽样方法适用于未留下轨迹的控制测试、实质性细节测试
D.对可信赖程度要求越高,需选取的样本量就应越大
A.统计抽样无需在审计过程中进行专业判断
B.统计抽样和非统计抽样均不能减少注册会计师对样本的专业判断
C.审计抽样方法适用于未留下轨迹的控制测试、实质性细节测试
D.对可信赖程度要求越高,需选取的样本量就应越大
根据材料回答 30~34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时,发现下列事项,请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业,外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函,并检查确认了丑公司所用的汇率后,即确认了外方出资者所投入的货币资金已经到位。 ()
A.辛注册会计师在制定总体审计策略时,应该确定财务报表层次的重要性水平
B.辛注册会计师在制定具体审计计划时,应该确定财务报表层次的重要性水平
C.辛注册会计师通常选择一个相对稳定、可预测且能够反映被审计单位正常规模的指标作为确定财务报表层次的基准
D.辛注册会计师在确定财务报表层次重要性水平时,应当考虑与具体项目计量相关的固有不确定性
根据以下材料回答第 21~30 题:
I can clearly remember the first time I met Mr. Andrews, my old headmaster, (21) that was over twenty years ago . During the war ,I was at school in the north of England . As soon as it ended, my family returned to London. There were not enough schools left for children to go to and my father had to go from one school to another, asking them to (22) me as a pupil . I used to go with him but he had such a (23) time trying to persuade people even to see him that I seldom had to do any tests. We had been to all the schools near where we lived ,but the more (24) my father argued ,the more it became. In the end ,we went to a school about five miles away from home. The headmaster kept us waiting for (25) an hour. While we were waiting , I (26) around at the school building ,which was one of those old Victorian structures, completely out of date but still standing. I could hear the boys playing in the playground outside when the headmaster’s secretary finally (27) us into his office. Mr. Andrews spoke to me first ,“Why do you want to come here ?” he asked. I had been thinking of saying something about studying but couldn’t (28) remembering the boys outside .“I don’t know anyone in London, ” I said . “I like to play with the other boys. I like to read a lot of books too,” I (29) . “All right ,”Mr. Andrews said . “We have one place (30) ,in face.”
My two years at that school were among the happiest of my life.
第 21 题 填入(21)处的最佳答案是()。
A.if
B.despite
C.although
D.since
A.2005年3月10日广东
B.2005年4月20日广东
C.2005年3月10日北京
D.2005年4月20日北京
A.主要采取实质性程序
B.解除业务约定
C.根据审计范围受到限制的程度出具保留意见或无法表示意见的审计报告
D.在审计业务约定书中载明注册会计师和管理层各自的责任
A.625000元
B.635000元
C.575000元
D.595000元
根据以下选项,回答 107~108 题:
A.生长激素
B.生长素释放抑制激素
C.生长素介质
D.降钙素
E.1,25一(OH)2一D3
第 107 题 肝产生 ()
A.在执行审计工作和评价审计结果时需要做出判断的程度
B.已识别的例外事项的性质和范围
C.使用的审计方法和工具
D.已经识别的重大错报风险
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性,也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性,评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计