A、General accepted accounting principles 副词修饰形容词,放在形容词前面。general应改为generally。
B、General accepted accounting procedures
C、Generally accepted accounting principles
D、Generally accepted accounting process
A、General accepted accounting principles 副词修饰形容词,放在形容词前面。general应改为generally。
B、General accepted accounting procedures
C、Generally accepted accounting principles
D、Generally accepted accounting process
A、The CPA's opinion that the financial statements comply with generally accepted accounting principles.
B、That generally accepted auditing standards were followed during the audit.
C、That internal control of the client was satisfactory.
D、An identification of the financial statements audited.
A、Through the IASB, develop a single set of globally accepted International Financial Reporting Standards (IFRSs)
B、Promote the use and rigorous application of International Financial Reporting Standards (IFRSs)
C、Ensure International Financial Reporting Standards (IFRSs) focus primarily on the needs of global, multi-national organisations
D、Bring about the convergence of national accounting standards and IFRSs
Which of the following statements, relating to International Standards on Auditing (ISAs), if any, is/are correct?
(1) International Standards on Auditing (ISAs) are issued by the International Accounting Standards Board (IASB) and provide guidance on the performance and conduct of an audit
(2) In the event that ISAs differ from local legislation in a specific country, auditors must comply with the requirements of the ISAs
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2
A.Adjustments required No adjustments required
B.Adjustments required Adjustments required
C.No adjustments required Adjustments required
D.No adjustments required No adjustments required
A、AICPA auditing standards
B、SEC auditing standards
C、PCAOB auditing standards
D、Sarbanes-Oxley standards
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