掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.8.0 蘋(píng)果版本:8.8.0
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí),提高備考效果,正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題,幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Which of the following auditor concerns most likely could be so serious that the auditor concludes that a financial statement audit cannot be performed?
a.Management is dominated by one person who is also the majority stockholder.
b.Management fails to modify prescribed internal controls for changes in information technology.
c.There is a substantial risk of intentional misapplication of accounting principles.
d.Internal control activities requiring segregation of duties are rarely monitored by management.
Explanation
Choice"c"is correct.Intentional misapplication of accounting principles would indicate that management lacks integrity and as a result,the auditor might conclude that a financial statement audit cannot be performed.
Choice"b"is incorrect.Management's failure to modify prescribed internal controls for changes in information technology would preclude the auditor from relying on those controls but would not prevent the auditor from performing a financial statement audit.
Choice"d"is incorrect.If management rarely monitors segregation of duties,the auditor would not rely on that particular control, but this would not prevent the auditor from performing a financial statement audit.
Choice"a"is incorrect.If management is dominated by one person who is also the majority stockholder,the risk of fraudulent financial reporting is increased, but this would not preclude the auditor from performing a financial statement audit.
章小炎主講:《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講:《審計(jì)與鑒證》免費(fèi)聽(tīng)
思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語(yǔ)
安卓版本:8.8.0 蘋(píng)果版本:8.8.0
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
初級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
中級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
高級(jí)會(huì)計(jì)師 報(bào)名 考試 查分 題庫(kù) 評(píng)審
注冊(cè)會(huì)計(jì)師 報(bào)名 考試 查分 備考 題庫(kù)
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)
套餐D大額券
¥
去使用 主站蜘蛛池模板: 久久精品免费看 | 免费一级毛片视频 | 久久精品视| 国产三级在线 | 欧美精品大片 | 久久综合成人精品亚洲另类欧美 | 精品国产一区二区三区成人影院 | 看黄色网址 | 亚洲一区二区三区四区五区中文 | 色婷婷视频在线观看 | 粉嫩av亚洲一区二区图片 | 精品综合久久久久久99粉芽 | 欧美精品第一页 | 在线亚洲成人 | 在线观看黄a | 国产精品久久久久久久久久久不卡 | 国产成人在线电影 | 免费观看av网站 | 久久国产麻豆 | 欧美成人免费在线视频 | 国内精品视频在线 | 亚洲欧美日韩在线不卡 | 久久福利网 | 黄色av电影在线观看 | av麻豆| 国产精品一区二区三区四区五区 | 精品一区二区三区在线视频 | 免费观看毛片 | 亚洲福利视频一区二区 | 亚洲在线视频观看 | 欧美午夜一区二区福利视频 | 久久91 | 久久亚洲视频 | 国产传媒一区二区三区 | 国产在线播放网址 | 免费一区二区三区 | av在线激情 | 日本不卡在线播放 | www国产亚洲精品久久麻豆 | 在线日韩欧美 | 日韩视频三区 |