The task of an auditor is to certify that the accounts and balance sheet show ______.A．an accurate statement of income and expenditureB．that the figures stated are accurate and correctC．a true and fair view of the businessD．that the reserves are enough

题目

The task of an auditor is to certify that the accounts and balance sheet show ______.

A．an accurate statement of income and expenditure

B．that the figures stated are accurate and correct

C．a true and fair view of the business

D．that the reserves are enough

相似考题

1.Its somewhat ambitious title was "The Book of Life", and it attempted to show how much an observant man might learn by an accurate and systematic examination of all that came in his way._______________________________________________________________________________

2.During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()此题为判断题(对，错)。

3.Which of the following financial statements reports information as of a specific date? ()A. income statementB. statement of owner's equityC. statement of cash flowsD. balance sheet

4.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.()此题为判断题(对，错)。

更多“The task of an auditor is to certify that the accounts and balance sheet show ______.A．an accurate statement of income and expenditureB．that the figures stated are accurate and correctC．a true and fair view of the businessD．that the reserves are enough”相关问题

  • 第1题：

    (b) Explain the matters that should be considered when planning the nature and scope of the examination of

    Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)


    正确答案：
    (b) Matters to be considered
    Tutorial note: Candidates at this level must appreciate that the matters to be considered when planning the nature and
    scope of the examination are not the same matters to be considered when deciding whether or not to accept an
    engagement. The scenario clearly indicates that the assignment is being undertaken by the current auditor rendering any
    ‘pre-engagement’/‘professional etiquette’ considerations irrelevant to answering this question.
    This PFI has been prepared to show an external user, the bank, the financial consequences of Cusiter’s plans to help the bank
    in making an investment decision. If Cusiter is successful in its loan application the PFI provides a management tool against
    which the results of investing in the plant and equipment can be measured.
    The PFI is unpublished rather than published. That is, it is prepared at the specific request of a third party, the bank. It will
    not be published to users of financial information in general.
    The auditor’s report on the PFI will provide only negative assurance as to whether the assumptions provide a reasonable basis
    for the PFI and an opinion whether the PFI is:
    ■ properly prepared on the basis of the assumptions; and
    ■ presented in accordance with the relevant financial reporting framework.
    The nature of the engagement is an examination to obtain evidence concerning:
    ■ the reasonableness and consistency of assumptions made;
    ■ proper preparation (on the basis of stated assumptions); and
    ■ consistent presentation (with historical financial statements, using appropriate accounting principles).
    Such an examination is likely to take the form. of inquiry, analytical procedures and corroboration.
    The period of time covered by the prospective financial information is two years. The assumptions for 2008 are likely to be
    more speculative than for 2007, particularly in relation to the impact on earnings, etc of the investment in new plant and
    equipment.
    The forecast for the year to 31 December 2007 includes an element of historical financial information (because only part of
    this period is in the future) hence actual evidence should be available to verify the first three months of the forecast (possibly
    more since another three-month period will expire at the end of the month).
    Cusiter management’s previous experience in preparing PFI will be relevant. For example, in making accounting estimates
    (e.g. for provisions, impairment losses, etc) or preparing cash flow forecasts (e.g. in support of the going concern assertion).
    The basis of preparation of the forecast. For example, the extent to which it comprises:
    ■ proforma financial information (i.e. historical financial information adjusted for the effects of the planned loan and capital
    expenditure transaction);
    ■ new information and assumptions about future performance (e.g. the operating capacity of the new equipment, sales
    generated, etc).
    The nature and scope of any standards/guidelines under which the PFI has been prepared is likely to assist the auditor in
    discharging their responsibilities to report on it. Also, ISAE 3400 The Examination of Prospective Financial Information,
    establishes standards and provides guidance on engagements to examine and report on PFI including examination
    procedures.
    The planned nature and scope of the examination is likely to take into account the time and fee budgets for the assignments
    as adjusted for any ‘overlap’ with audit work. For example, the examination of the PFI is likely to draw on the auditor’s
    knowledge of the business obtained in auditing the financial statements to 31 December 2006. Analytical procedures carried
    out in respect of the PFI may provide evidence relevant to the 31 December 2007 audit.

  • 第2题：

    听力原文：If a statement that presents a summary of the revenues and expenses of a business unit for a specific period, what is it called?

    (3)

    A．the income statement

    B．the balance sheet

    C．the financial statement

    D．the statement of cash flow


    正确答案：A
    解析：单句问的是“在一特定日期总结一家事业单位收益和亏损的报表是什么报表”，根据所学知识，这应是指损益表。

  • 第3题：

    Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error.()

    A.net income is understated

    B.net income is overstated

    C.merchandise inventory reported on the balance sheet is overstated

    D.cost of merchandise sold is understated


    正确答案：A

  • 第4题：

    Government securities would appear on a commercial bank's balance sheet as ______.

    A．an asset

    B．reserves

    C．part of net worth

    D．a liability


    正确答案：A
    解析：商业银行持有政府债券是其资产，因此在资产负债表上体现为资产。asset资产。reserves准备金。net worth (NW) 净值。liability负债。balance sheet，资产负债表。

  • 第5题：

    "Balance Sheet" means the statement on which a bank's assets and liabilities are listed.

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：A
    解析：从文中第二句后半部分other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. 可以倒推出来。资产负债表外业务没有涉及资产和负债，那么资产负债表就应该包含资产和负债。on-and-off balance sheet资产负债表内外，balance sheet。

  • 第6题：

    Click the Exhibit button and examine the data in the EMPLOYEES table.Examine the subquery:SELECT last_nameFROM employeesWHERE salary IN (SELECT MAX(salary)FROM employeesGROUP BY department_id);Which statement is true?（）

    A.The SELECT statement is syntactically accurate.

    B.The SELECT statement does not work because there is no HAVING clause.

    C.The SELECT statement does not work because the column specified in the GROUP BY clause is not in the SELECT list.

    D.The SELECT statement does not work because the GROUP BY clause should be in the main query and not in the subquery.


    参考答案：A

  • 第7题：

    The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.()


    正确答案：错

  • 第8题：

    In using Loran-C，skywave reception gives greater range but is ______．

    A.only accurate during daylight hours

    B.much less accurate

    C.only accurate at twilight

    D.more accurate than using ground waves


    正确答案：B

  • 第9题：

    Which statement about a Service Profile is most accurate?（）

    • A、associated with a pool of blades
    • B、represents a group of physical blades
    • C、stores connectivity requirements

    正确答案:C

  • 第10题：

    Which two statements about views are true?（）

    • A、A view can be created as read only.
    • B、A view can be created as a join on two or more tables.
    • C、A view cannot have an ORDER BY clause in the SELECT statement.
    • D、A view cannot be created with a GROUP BY clause in the SELECT statement.
    • E、A view must have aliases defined for the column names in the SELECT statement.

    正确答案:A,B

  • 第11题：

    单选题
    Which statement concerning the operation of radar in fog is TRUE?（）
    A

    Radar ranges are less accurate in fog

    B

    Navigation buoys will always show up on radar

    C

    A sandy beach will show up clearer on radar than a rocky cliff

    D

    Small wooden boats may not show up on radar


    正确答案： B
    解析： 暂无解析

  • 第12题：

    单选题
    Which statement about a Service Profile is most accurate?（）
    A

    associated with a pool of blades

    B

    represents a group of physical blades

    C

    stores connectivity requirements


    正确答案： A
    解析： 暂无解析

  • 第13题：

    According to the author, which statement concerning philosophers is most nearly accurate?

    A. They are impractical.

    B. They are too radical.

    C. They are a thoughtful group.

    D. They have contempt for humanity.


    正确答案：C
    答案为C。文中体现了作者的正面态度。impractical意为“不切实际的”，原文未提； radical意为“激进的”与原文相反；选项D与原文不符。

  • 第14题：

    听力原文：The tax return does not show accrued income.

    (8)

    A．The tax return is not shown in the income.

    B．The income is not accurate in taxation.

    C．The tax should be returned according to the income.

    D．The tax return is not in accordance with the income that should be taxed.


    正确答案：D
    解析：单句意思为“纳税申报单不能反映应计收入”，D项意思与之接近。

  • 第15题：

    The income statement is prepared from ().

    A.the income statement columns of the work sheet

    B.the adjusted trial balance

    C.either the adjusted trial balance or the income statement columns of the work sheet

    D.both the adjusted trial balance and the income statement columns of the work sheet


    正确答案：C

  • 第16题：

    A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show (63) over time. It is what economists call a stock concept, not a (64) concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business (65) , which are a flow.

    (46)

    A．profit

    B．capital

    C．income

    D．cash


    正确答案：B
    解析：资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner's equity。

  • 第17题：

    Exhibit:Examine the data in the EMPLOYEES table.Examine the subquery:SELECT last_nameFROM employeesWHERE salary IN (SELECT MAX(salary)FROM employeesGROUP BY department_id);Which statement is true?()

    A. The SELECT statement is syntactically accurate.

    B. The SELECT statement does not work because there is no HAVING clause.

    C. The SELECT statement does not work because the column specified in the GROUP BY clause is not in the SELECT list.

    D. The SELECT statement does not work because the GROUP BY clause should be in the main query and not in the subquery.


    参考答案：A

  • 第18题：

    On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )

    A. Uncollectible accounts expense for the year

    B. total of the accounts receivables written-off during the year

    C. total estimated uncollectible accounts as of the end of the year

    D. sum of all accounts that are past due.


    答案：B
    解析：题目翻译为：在资产负债表上，坏账准备的金额等于()
    A.本年度的坏账费用
    B.本年度应收账款冲销总额
    C.截至年底估计的坏账总额
    D.所有逾期账款的总和。
    坏帐准备在资产负债表里没有单独设立科目，是通过应收账款科目来体现的。坏账准备是应收账款的备抵账户，资产负债表中应收账款项目应根据所属各明细科目的期末借方余额合计数减去坏账准备后的金额填列。“坏账准备”科目，核算应收款项的坏账准备计提、转销等情况。企业当期计提的坏账准备应当计入资产减值损失。“坏账准备”科目的贷方登记当期计提的坏账准备金额，借方登记实际发生的坏账损失冲减的坏账准备金额，期末余额一般在贷方，反映企业已计提但尚未转销的坏账准备。坏账准备可按以下公式计算：当期应计提的坏账准备＝当期按应收款项计算应提坏账准备金-（或＋）“坏账准备”科目的借贷方（或借方）余额

  • 第19题：

    Is the following statement true or false?

    A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.

    A.True

    B.False


    正确答案：A

    Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

  • 第20题：

    Gyrocompass repeaters reproduce the indications of the master gyrocompass. They are ____.

    A.accurate only in the Polar regions

    B.accurate electronic servomechanisms

    C.hand operated

    D.accurate only if the vessel is underway


    正确答案：B
    电罗经复示器复制主罗经的指示器的示值。它们是精确的电子伺服系统。

  • 第21题：

    A technician needs to check which ports are open in the Windows Firewall. Which of the following willallow the technician to view these settings?（）

    • A、netsh firewall show logging
    • B、ipconfig /all
    • C、netsh firewall show state
    • D、arp -a

    正确答案:C

  • 第22题：

    单选题
    An amplitude of the Sun in high latitudes（）.
    A

    is most accurate before sunrise

    B

    is most accurate after sunset

    C

    should only be observed when the Sun's lower limb is above the horizon

    D

    is most accurate when the Sun's center is observed on the visible horizon


    正确答案： D
    解析： 暂无解析

  • 第23题：

    单选题
    In using Loran-C，skywave reception gives greater range but is（）.
    A

    only accurate during daylight hours

    B

    much less accurate

    C

    only accurate at twilight

    D

    more accurate than using ground waves


    正确答案： D
    解析： 暂无解析

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