题目内容

A注册会计师负责审计甲公司20×8年度财务报表。在考虑与治理层沟通时,A注册会计师遇到下列事项,请代为做出正确的专业判断。 在确定与治理层沟通的时间时,A注册会计师下列做法中正确的有( )。

A. 对于计划事项的沟通,可以随同对业务约定条款的协商一并进行
B. 对于审计中遇到的重大困难,应当尽快予以沟通
C. 对于注意到的内部控制设计或执行中的重大缺陷,应当在审计结束后以管理建议书形式沟通
D. 对于审计中发现的与财务报表相关的事项,应当在最终完成审计工作前沟通

查看答案
更多问题

and doing so harms their top lines, their bottom lines, and their prospects for long-term

80()

A. but
B. or
C. so
D. otherwise

X公司是ABC会计师事务所的审计客户,A公司是与X公司在同一城市、往来频繁的客户,也是X公司的最大的债务人。2006年初,除了留下少量财务人员给其各个债权人造成公司照常经营的假象外,A公司基本已人去楼空。同年2月,ABC事务所开始实施对 X公司2005年度会计报表的审计业务,2月20日提交了审计报告。其中,李星负责应收账款项目的审计。2006年3月初,在知悉A公司主要管理人员携款出逃后,X公司立即以注册会计师工作有过失导致其巨额款项无法收回为由,向法院提起诉讼。假定在法庭辩论时,存在以下情况,请分别作出正确的判断。 审计工作底稿表明,注册会计师已向A公司寄发了积极式询证函,并很快得到了复函。复函表明双方记录相符。李星认为自己的工作符合审计准则的要求,不存在工作过失。 ( )

A. 对
B. 错

The Five W’s of Marketing You’ve heard of the Five W’s: who, what, when, where, and why. They’re the elements of information needed to get the full story, whether it’s a journalist (21) a scandal, a detective investigating a crime, or a customer service representative trying to resolve a (22) There’s even an old PR formula that uses the Five W’s as a template for how to write a news release. Most of the time it doesn’t matter in what order the (23) is gathered, as long as all five W’s are ultimately (24) The customer service rep’s story may begin with who was offended, while the journalist may follow a lead based on what happened. The detective may start with where a crime was committed while details of who and what (not to mention when and why) are still (25) The Five W’s are helpful in marketing planning as well. But unlike in other (26) the development of an effective marketing program requires that they be answered in a specific order: why, who, what, where, and when. The reasons may not be obvious, but by following this pathway you can avoid a great deal of confusion, trial and error, and blind (27) preserving your company’s precious time and (28) Many marketers instinctively begin with questions about what and where, as in "what" their advertising should say or "where" it should appear. That’s what gets them into (29) To (30) their marketing efforts, think why, who, what, where, and when. The order makes all the difference.

A. dilemma B. trouble C. puzzle D. uncertainty

答案查题题库