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第 21 题 根据《中华人民共和国行政处罚法》的规定,行政处罚决定中听证程序包括()
A.行政机关根据事实、理由及依据,不用告知当事人,可直接作出行政处罚
B.当事人对直接行政机关的行政处罚无权申辩
C.当事人可以亲自参加行政处罚的听证
D.当事人要求听证的,应承担行政机关组织听证的费用
E.当事人对行政处罚进行申辩的,可加重处罚
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)
A.行政机关根据事实、理由及依据,不用告知当事人,可直接作出行政处罚
B.当事人对直接行政机关的行政处罚无权申辩
C.当事人可以亲自参加行政处罚的听证
D.当事人要求听证的,应承担行政机关组织听证的费用
E.当事人对行政处罚进行申辩的,可加重处罚
A.控制环境
B.何时能得到相关信息
C.确定的重要性水平
D.错报风险的性质
A.计划获取的保证程度
B.可接受的检查风险
C.评估的重大错报风险
D.认定层次的重要性水平
根据材料回答 21~22 题。
ABC会计师事务所的F注册会计师正对乙公司财务报表进行审计,请代为做出正确的专业判断。
第 21 题 在首次接受委托的情况下,注册会计师已经获取了本期期末存货相关的审计证据,为了获取本期期初存货余额充分、适当的审计证据,还应该执行的程序有()。
A.查阅前任注册会计师工作底稿
B.复核上期存货盘点记录及文件
C.检查上期存货交易记录
D.运用毛利百分比法进行分析
A.第三次
B.第四次
C.第五次
D.第六次
A.检查母、子公司的会计报表决算日、会计期间是否一致
B.检查母、子公司所采用的会计政策是否一致
C.检查母、子公司所做出的会计估计是否一致
D.检查对纳入合并范围的所有子公司的长期股权投资是否均已经采用权益法核算
第21题:根据压缩机运行特点,此设备的基础属于()。
A.动载荷基础
B.静载荷基础
C.大块式基础
D.单块式基础
A.制定具体审计计划的目的是确定审计范围、时间安排和方向
B.具体审计计划的核心内容是进一步审计程序的性质、时间和范围
C.注册会计师可以根据具体情况决定是否制定具体审计计划
D.具体审计计划的审计程序包括风险评估程序、进一步审计程序和其他审计程序
A.考虑是否存在舞弊风险因素
B.考虑在实施分析程序时发现的异常关系或偏离预期的关系
C.考虑客户承接或续约过程中获取的信息
D.询问管理层针对舞弊风险设计的内部控制
注册会计师在执行审计业务过程中必须恪守独立、客观、公正原则,以应有的职业谨慎态度执业,请依据注册会计师职业道德准则及指导意见对下列是否违反注册会计师职业道德规范的陈述分析判断。
第 21 题 会计师事务所和注册会计师的下列行为中,违反了职业道德的有()。
A.会计师事务所的收费报价明显低于其他会计师事务所相应报价,但该所已确保工作质量不会受到威胁并已使客户了解所提供服务的范围和收费基础,并未降低执业质量
B.注册会计师担任被审计单位的独立董事
C.会计师事务所向帮助取得委托业务的单位支付了佣金
D.会计师事务所为同一家上市公司提供资产评估和审计服务
A.汇源公司与各方签订的合同、协议、章程
B.注册会计师直接获取的银行存款函证回函
C.汇源公司出具的注册资本实收情况明细表
D.汇源公司开户银行出具的银行对账单
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we were waiting , I (26) around at the school building ,which was one of those old Victorian structures, completely out of date but still standing.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