你可能感興趣的試題

A.從檢查風(fēng)險(xiǎn)看，財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)的檢查風(fēng)險(xiǎn)比財(cái)務(wù)報(bào)表審閱業(yè)務(wù)的檢查風(fēng)險(xiǎn)低
B.從可接受的審計(jì)風(fēng)險(xiǎn)看，財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)可接受的審計(jì)風(fēng)險(xiǎn)比財(cái)務(wù)報(bào)表審閱業(yè)務(wù)可接受的審計(jì)風(fēng)險(xiǎn)要高的多
C.從所需證據(jù)數(shù)量看，財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)的審計(jì)證據(jù)比財(cái)務(wù)報(bào)表審閱業(yè)務(wù)的審閱證據(jù)數(shù)量多
D.從增強(qiáng)財(cái)務(wù)報(bào)表的可信度看，財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)比財(cái)務(wù)報(bào)表審閱業(yè)務(wù)更能夠提高財(cái)務(wù)信息的可信度

A.審計(jì)可以用來(lái)有效滿足財(cái)務(wù)報(bào)表預(yù)期使用者對(duì)財(cái)務(wù)報(bào)表質(zhì)量或內(nèi)涵的需求
B.審計(jì)的目的是以合理保證的方式提高財(cái)務(wù)報(bào)表質(zhì)量，不涉及對(duì)財(cái)務(wù)報(bào)表使用者如何利用信息提供建議
C.由于注冊(cè)會(huì)計(jì)師據(jù)以得出結(jié)論、形成審計(jì)意見的大多數(shù)審計(jì)證據(jù)是說(shuō)服性而非結(jié)論性，財(cái)務(wù)報(bào)表審計(jì)只能提供合理保證
D.在執(zhí)行財(cái)務(wù)報(bào)表審計(jì)中，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)獨(dú)立于除被審計(jì)單位之外的預(yù)期使用者