The Channel Islands are a group of British-owned islands lying in the English Channel(海峡), 10 to 30 miles off the French coast, and 70 to 90 miles from the English coast. There are ten islands with a total land area of 75 square miles and a total population of 123,000. The three largest islands, Jersey, Guernsey, and Alderney, have long been known for the fine breeds (品种) of cattle that are raised on them and' named after them.
In earliest known history the islands were considered part of Normandy, which was part of France, but the ruler of Normandy became king of England in 1066, and from then on the islands were looked upon as British land. English control was unbroken until World War Ⅱ, when the Germans held the islands for five years.
Although people on the islands speak both languages and they are considered English, their cus toms are more French than English.
Which of the following maps give the right position of the Channel Islands?(Br = Britain Fr = France Ch = Channel Islands)
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B.
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第1题
A.内部审计人员应保持职业谨慎
B.内部审计人员不得聘请专家协助工作
C.内部审计人员可不披露所了解的全部事项
D.内部审计人员应接受后续教育
第2题
A.在审计报告中反映
B.提请被审计单位予以披露
C.在审计报告中增设说明段予以反映
D.编制重要事项说明,并作为审计报告附件
第3题
A.审计准则要求注册会计师在审计报告中汇总描述审计中遇到的关键审计事项
B.在审计报告中说明该事项被认定为审计中最为重要的事项之一,因而被确定为关键审计事项的原因
C.在审计报告中说明该事项在审计中是如何应对的
D.在审计报告中注册会计师应当分别索引至财务报表的相关披露(如有),以使预期使用者能够进一步了解管理层在编制财务报表时如何应对这些事项
第4题
对于截止至审计报告日被审计单位仍未披露的重人或有事项,注册会计师应()。
A.提请被审计单位予以披露
B.在审计报告中反映
C.在审计报告中增设说明段予以反映
D.编制重要事项说明,并作为审计报告附件
第5题
A.编制重要事项说明,并作为审计报告附件
B.提请被审计单位在财务报表附注中予以恰当披露
C.在审计报告中增加说明段予以反映
D.在审计报告意见段中反映
第6题
对于截至审计报告日被审计单位仍未披露的重大或有损失,注册会计师应最先采取的是()。
A.编制重要事项说明,并作为审计报告附件
B.提请被审计单位在财务报表附注中予以恰当披露
C.在审计报告中增加说明段予以反映
D.在审计报告意见段中反映
第7题
A.错报金额
B.期后事项
C.或有事项
D.未决诉讼
第8题
A.是否了解和确认了所有的相关信息
B.确定了审计的结论和措辞
C.就审计报告的事实与被审单位进行了沟通
D.是否取得被审计单位的同意
第9题
A.关键审计事项是注册会计师根据职业判断认为对当期财务报表审计最为重要的事项
B.注册会计师需要对关键审计事项单独发表审计意见
C.对于持续经营假设存在重大不确定性的事项需要在关键审计事项部分披露
D.预期在审计报告中沟通某事项造成的负面后果超过产生公众利益方面的益处的事项,需要在关键审计事项部分披露
第10题
A.发表保留意见
B.以书面方式将其关注告知被审计单位治理层
C.在审计报告意见段后增加强调事项段
D.提请被审计单位在财务报表附注中予以充分披露
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