随着人口的急剧增长，人类社会面临着三种主要因素的制约，即经济增长、能源以及环境。人们将发现

A、Financial statements are mainly for external users, and management reports are primarily for internal users

B、Financial statements are normally produced annually, and management reports are normally produced monthly

C、Financial statements are more accurate than management report

D、Financial statements are required by law and management reports are not

Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements？

A.Reviewing the financial statements to ensure they are consistent with the auditor’s knowledge of the business and the results of their audit work

B.Performing analytical procedures on the financial statements to form an overall conclusion on the financial statements

C.Undertaking a review of subsequent events to identify whether any adjustment or disclosure is required in the financial statements

D.Reviewing the financial statements to ensure compliance with accounting standards and local legislation disclosure

A、Financial statements for the last financial year

B、Tax records for the past five years

C、Budgets for the coming financial year

D、Bank statement for the past year

Which of the following is not presented in a business's financial statements？______.

A．The financial position of the entity at a point in time

B．The financial results of the entity over a period of time

C．The cashflows of the entity over a period of time

D．The expected financial results for the entity in the next period of time

Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity. Which TWO of the following are requirements of preparing consolidated financial statements？ (1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements (2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated (3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation (4)Unrealised profits within the group must be eliminated from the consolidated financial statements

A、(3) and (4)

B、(1) and (2)

C、(2) and (4)

D、(1) and (3)

Auditors are required to undertake an overall review of the financial statements as the final step before they form. their audit opinion. As part of this process they undertake a number of procedures.

Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements？

A.Reviewing the financial statements to ensure they are consistent with the auditor’s knowledge of the business and the results of their audit work

B.Performing analytical procedures on the financial statements to form an overall conclusion on the financial statements

C.Undertaking a review of subsequent events to identify whether any adjustment or disclosure is required in the financial statements

D.Reviewing the financial statements to ensure compliance with accounting standards and local legislation disclosure

According to the passage, which of the following statements is NOT true？

A．No other event than "Big Bang 1998" has been welcomed in modem Japan's recent history.

B．Big Bang, which is to be competed by 2001, is a whole scale financial system reform.

C．According to Koll, Japan's financial system reform. is a transition towards the current financial system in the U. S..

D．According to Koll, Big Bang 2001 will bring a bright future to Japan.

Which of the following are requirements of preparing consolidated financial statements？

(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements

(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated

(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation

(4)Unrealised profits within the group must be eliminated from the consolidated financial statements

A、(1)and (3)

B、(2)and (4)

C、(3)and (4)

D、(1)and (2)