[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f4nFDW-QEsJppxvVlllacqdrXAnTQgGdUWUo1xmpcNBg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-04-15 15:23:49",138455349,[8,9,10,11],"丁公司2017年12月份发生销售商品退回,12月15日收到退回商品,由于盘点入库人员离职,截止12月31日尚未入账","丙公司2017年12月29日从银行提取现金1万元,但截止12月31日尚未登记银行存款明细账(已登记现金日记账)","甲公司12月5日采购原材料时,已收到材料,但发票账单一直未收到,甲公司至12月31日尚未进行账务处理","乙公司赊销一批产品给A公司,但由于财务人员请假,至12月31日尚未登记收入明细账",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},22,"8fd8c83699f848b79932e3aa4a3305d1","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F59d71c300dff6ba7fa49e1ad37a4ae2d.jpg","审计实务","work_34272017","《CPA审计》章节练习一","下列各事项中,不属于违反完整性认定的是( )",[21,32,35,44,53,62,71,80,89,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],138455347,[25,26,27,28],"对重要性的判断是要根据具体环境作出的,仅受错报金额的影响","重要性的确定离不开职业判断","判断某事项对财务报表使用者是否重大,是在考虑财务报表使用者整体共同的财务信息需求的基础上作出的","如果合理预期错报(包括漏报)单独或汇总起来可能影响财务报表使用者依据财务报表作出的经济决策,则通常认为错报是重大的","在理解重要性概念时,下列表述中不正确的是( )","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],138455351,[39,40,41,42],"重大错报风险是指如果存在某一错报,该错报单独或连同其他错报可能是重大的,注册会计师为将审计风险降至可接受的低水平而实施程序后没有发现这种错报的风险","注册会计师可以通过实施审计程序,将重大错报风险降低至适当的低水平","固有风险和控制风险不可分割的交织在一起,无法单独进行评估","重大错报风险是指财务报表在审计前存在重大错报的可能性","下列关于重大错报风险的说法中,正确的是( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],138455353,[48,49,50,51],"计划审计工作时,注册会计师应当确定一个合理的重要性水平,以发现金额上的重大错报","注册会计师应当在制定具体审计计划时确定财务报表整体的重要性","注册会计师在确定实际执行的重要性时需要考虑重大错报风险","确定一项错报是否重大,要从性质和金额两方面进行考虑","下列有关重要性的说法中,错误的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],138455355,[57,58,59,60],"报告目标、时间安排及所需沟通的性质","审计资源","审计范围","审计方向","在制定总体审计策略阶段,注册会计师在确定( )时,需要考虑重大错报风险较高的审计领域",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],138455357,[66,67,68,69],"审计的目的是为如何利用信息提供建议","审计可以用来有效满足财务报表预期使用者的需求","审计的最终产品是财务报表","审计的基础是独立性和客观性","以下关于审计含义的理解,正确的是( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],138455359,[75,76,77,78],"评估的与财务报表存在广泛联系的重大错报风险","评估的认定层次的重大错报风险","评估的与控制环境相关的重大错报风险","评估的财务报表层次的重大错报风险","在审计风险模型中,&quot;重大错报风险&quot;是指( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],138455361,[84,85,86,87],"针对客户关系和具体审计业务实施的相应质量控制程序","独立性要求","重大错报风险","审计时间预算","在确定对项目组成员指导、监督与复核的性质、时间安排和范围时,注册会计师应当考虑的主要因素是( )",{"answer":90,"createTime":91,"id":92,"options":93,"question":98,"source":30,"type":31},[],"2024-04-15 15:24:52",138455558,[94,95,96,97],"针对保持客户关系和具体审计业务实施相应的质量控制程序","评价遵守相关职业道德要求的情况","与被审计单位之间不存在对业务约定条款的误解","就审计业务约定条款达成一致意见","注册会计师开展的初步业务活动的内容不包括( )",{"answer":100,"createTime":91,"id":101,"options":102,"question":106,"source":30,"type":31},[],138455559,[103,95,104,105],"确保与被审计单位之间不存在对业务约定条款的误解","确定不存在因管理层诚信问题而可能影响注册会计师保持该项业务的意愿的事项","确保具备执行业务所需的独立性和能力","注册会计师在本期审计业务开始时,不属于开展初步业务活动的目的是( )"]