题目内容

( )要求注册会计师不应将审计中发现的舞弊视为孤立发生的事项。

A. 职业怀疑态度
B. 职业道德规范
C. 质量控制准则
D. 运用职业判断

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确定“应付债券”账户期末余额的(),注册会计师如果认为必要,可以直接向债权人及债券的承销人或包销人进行函证。

A. 合法性
B. 真实性
C. 正确性
D. 完整性

All evidence must have the same level of persuasiveness.( )

A ( B ) failure is said to have occurred when the auditor issues an erroneous opinion as the result of an underlying failure to comply with the requirements of generally accepted auditing standards.

A. business failure.
B. audit failure.
C. audit risk.
D. all of the above.

Interpretations of rules of conduct in the Code of Professional Conduct are not officially enforceable. ( )