【多选题】对于离散式生产类型,以下哪些表述是正确的?
D.
机械制造、电子设备制造行业的生产过程均属这一类型
【单选题】When the auditor becomes aware of or suspects noncompliance with laws and regulations
A.
the auditor should evaluate the effects of the noncompliance on other aspects of the audit.
B.
the auditor should discuss the matter with management at a level above those suspected of the noncompliance.
C.
the auditor should obtain additional information to evaluate the possible effects on the financial statements.
【单选题】When will an auditor express an opinion containing the phrase “except for”? ( )
A.
When the client refuses to provide for a probable income tax liability that is very material, or so material
B.
when there is a high degree of uncertainty associated with the client company’s future
C.
When he or she did not perform procedure sufficient to form an opinion on the valuation of accounts receivable which are material
D.
When the auditor is basing his or her opinion in part on the work done by another auditor
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall
【简答题】When will an auditor express an opinion containing
the phrase “except for”? ( )A. When the refuses to provide for a
probable income tax liability that is very material, or so material B. whe...
【单选题】Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A.
The auditor need not obtain an understanding of the methods and assumptions used by the specialist.
B.
The auditor may not use the work of a specialist in matters material to the fair presentation of the financial statements
C.
The reasonableness of the specialist's assumptions and their applications are strictly the auditor’s responsibility
D.
The work of a management specialist who has a contractual relationship with the client may be acceptable under certain circumstances
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.
【简答题】按生产工艺特征分类可以把各种生产过程分为工艺过程连续的流程生产型和工艺过程离散的加工装配型。采掘、冶炼和化学工业都是属于( )式的生产,机械制造、电子设备制造行业均属( )式生产。