题目内容

下列关于审计工作底稿的说法中错误的是______

A. 会计师事务所应安全保管审计工作底稿并对审计工作底稿保密
B. 编制审计工作底稿应当使用中文
C. 会计师事务所应按规定的期限保存审计工作底稿
D. 注册会计师可对审计工作底稿随意进行删除、改动

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某会计师事务所于2006年2月8日与甲股份有限公司董事会签订了该公司当年度会计报表审计的业务约定书,2006年2月9日至16日按计划进行外勤审计工作,并于当月20日签发审计报告,则该会计师事务所至少应将有关本审计项目的当期档案保管至______

A. 2016年2月8日
B. 2016年2月16日
C. 2016年2月20日
D. 2016年12月31日

下列项目中不适用函证程序的是______

A. 银行存款
B. 应收账款
C. 主营业务成本
D. 或有事项

Why the inductive and mathematical sciences, after their first rapid development at the culmination of Greek civilization, advanced so slowly for two thousand years—and why in the following two hundred years a knowledge of natural and mathematical science has accumulated, which so vastly exceeds all that was previously known that these sciences may be justly regarded as the products of our own times—are questions which have interested the modern philosopher not less than the objects with which these sciences are more immediately familiar.The explanation which has become commonplace, that the ancients employed deduction chiefly in their scientific inquiries, while the modems employ induction, proves to be too narrow. For all knowledge is founded on observation, and proceeds from this by analysis, by induction and deduction, and if possible by verification, or by steps which are indeed parts of one method.A failure to employ adequately any one of these partial methods, an imperfection in the arts and resources of observation and experiment, carelessness in observation, neglect of relevant facts—these are the faults which cause all failures to ascertain truth; but this statement does not explain why the modem is possessed of a greater virtue, and by what means he attained his superiority. Much less does it explain the sudden growth of science in recent time.The attempt to discover the explanation of this phenomenon in theantithesis(对立面;对照;对仗) of "facts" and "theories"—in the neglect among the ancients of the former, and their too exclusive attention to the latter—proves also to be too narrow, as well as open to the charge of vagueness. Theories, if true, are facts—a particular class of facts indeed, generally complex, and if a logical connection subsists between their constituents, have all the positive attributes of theories.Nevertheless, this distinction, however inadequate it may be to explain the source of true method in science, is well founded, and suggests an important character in true method. A theory, on the other hand, if true has all the characteristics of a fact, except that its verification is possible only by indirect, remote, and difficult means. To convert theories into facts is to add simple verification, and the theory thus acquires the full characteristics of a fact. The difference between "fact" and "theory" ______.

A. is that the latter needs confirmation
B. rests on the simplicity of the former
C. is the difference between the modern scientists and the ancient Greeks
D. helps us to understand the deductive method

以下程序一般用于对银行存款、应收账款、应收票据、其他应收款等项目审计的是______

A. 复算
B. 观察
C. 函证
D. 询问

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