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【多选题】
在确定审计工作,注册会计师需要考虑的有()A.
确定适当的重要性水平
B.
重大错报风险较高的审计领域
C.
会计准则及会计制度的变化
D.
影响被审计单位经营的重大发展变化
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反馈参考答案：
举一反三
【单选题】An accounting change that is reported by the prospective approach is reflected in the financial statements of:
A.
Prior years only.
B.
Prior years plus the current year.
C.
The current year only.
D.
Current and future years.
【单选题】A change in an accounting estimate is:
A.
Reflected in past financial statements.
B.
Reflected in future financial statements and also requires modification of past statements.
C.
Reflected in current and future years' financial statements, not in prior statements.
D.
Not allowed under current accounting rules.
【简答题】所有单位的固定资产都需计提折旧。 （ ）
【简答题】付款交单(汉译英)
【单选题】Changing an accounting estimate:
A.
is reported prospectively.
B.
requires restatement of all prior-period statements presented in the current financial statements.
C.
is reported by adjusting the beginning balance of retained earnings for the cumulative effect of the change.
【简答题】An accounting change that is reported by the prospective approach is reflected in the financial statements of:
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