【单选题】【消耗次数:1】
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①  <imgsrc="http://121.251.253.213/doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png/download?time=636002413763231167&token=0AA905018DBBD2ECDB1D40FBAF64116A&filename=png"data-preview_url_ueditor="doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png"data-url="doc/a@BBA8A5FF2BB7FFB000854ED17F7A66EE.png"/>
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④  <imgsrc="http://121.251.253.213/doc/a@344592340C9884191FD3C1CA39FDAF73.png/download?time=636002405754957101&token=1CE4D33A49B8C5924089001A4BEECB53&filename=png"data-preview_url_ueditor="doc/a@344592340C9884191FD3C1CA39FDAF73.png"data-url="doc/a@344592340C9884191FD3C1CA39FDAF73.png"/>
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①  <imgdata-url="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"data-preview_url_ueditor="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"src="http://121.251.253.213/doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png/download?time=635997629504240060&token=541E9A5C2B0C3ED87051C8D3BDF24F82&filename=png"/>
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随机题目
【判断题】 责任投资的基本方式是通过道德说教来促进企业对社会负责任的行为。
①  正确
②  错误
【判断题】 按照契约论,政府可以强制企业承担超出消费者意愿的安全责任。
①  正确
②  错误
【单选题】 为确定“长期借款”账户余额的真实性,需进行借款函证,函证对象是( )。
①  公司的律师
②  金融监管机关
③  银行或其他有关债权人
④  公司的主要股东
【单选题】 抽查法不适用于下列哪种情况( )。
①  规模大业务复杂的企业
②  会计资料较多的单位
③  管理基础工作较好
④  内部控制健全但执行无效
【单选题】 使用重要性水平,可能无助于实现下列目的()。
①  确定风险评估程序的性质、时间和范围
②  识别和评估重大错报风险
③  确定进一步审计程序的性质、时间和范围
④  确定重大不确定事项发生的可能性
【单选题】 检查在建工程利息资本化是否正确,主要应检查( )。
①  借款年限
②  借款合同
③  借入银行
④  资本化的开始和停止时间
【单选题】 在盘点库存现金时,审计人员若发现有冲抵库存现金的借条,未提现支票,未报销的原始凭证,应( )。
①  通知被审计单位及时入账
②  在“库存现金盘点表”中注明或做出必要的调整
③  将其作为审计差异,并记录于“审计差异调整表”
④  要求被审计单位在资产负债表相关附注中列示
【单选题】 属于内部审计证据的有( )。
①  购货发票
②  销货发票
③  银行对账单
④  材料出库单
【单选题】 对于审计程序来说,不是必不可少的阶段的是( )。
①  编制审计方案
②  发出审计通知书,提出书面承诺要求
③  对内部控制实施内部控制测试
④  对财务报表项目进行实质性测试
【单选题】 对审计目标的确定有最直接影响的是( )。
①  审计授权人或委托人的要求
②  审计环境
③  审计目的
④  审计对象