Which of the following is most likely to be a direct-effect illegal act? ( )
A. Violation of federal employment laws.
B. Violation of federal environmental regulations.
C. Violation of federal income tax laws.
D. Violation of civil rights laws.
查看答案
Management assertions are ( )
A. explicitly expressed representations about the financial statements.
B. stated in the footnotes to the financial statements.
C. implied or expressed representations about classes of transactions and the related accounts in the financial statements.
D. provided to the auditor in the assertions letter, but are not disclosed on the financial statements.
一般而言财务报表使用者十分关心流动性较高的项目,因此,注册会计师应当从严确定重要性水平。( )
审计证据的数量受审计证据质量的影响,审计证据质量越高,所需审计证据数量越少。( )
A注册会计师作为ABC会计师事务所审计项目负责人,在审计以下单位2019年度财务报表时遇到以下情况:甲公司在2018年12月购买价格为25万元的管理部门用轿车1辆并入账,当月启用,但2019年未计提折旧。公司同类资产采用年限平均法,该类资产预计使用年限5年预计净残值率20%,未予以调整。应出具______ 审计报告
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