[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fo5OaWe8gDDnLvvQrdq4H-aSrpVia_Jl9MnU1_fWl58U":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2026-05-18 10:26:00",375575222,[8,9,10,11],"代编财务报表和财务报表审计均涉及注册会计师、责任方和预期使用者三方关系人","注册会计师对代编的财务报表提供有限保证,而对财务报表审计提供合理保证","代编财务报表和财务报表审计都对注册会计师提出独立性的要求","代编财务报表报告不提出鉴证结论,审计报告应提出鉴证结论",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},35,"0775ce8b52b5a0d9227f986d9be9118a","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fb1a6435aebb9db0dac8e758ef205ad28.png","审计基础","work_53444400","单元三 审计基本规范作业","以下关于代编财务报表和财务报表审计表述正确的是( )",[21,32,41,44,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],375575218,[25,26,27,28],"ABC公司2017年财务报表","ABC公司2017年12月31日的财务状况和该年度的经营成果和现金流量","ABC公司2017年度的财务状况、经营成果和现金流量","ABC公司2017年利润表","注册会计师接受委托对BB股份有限公司2017年的财务报表进行审计,下列选项中属于"鉴证对象"的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],375575220,[36,37,38,39],"全国审计机关和社会审计组织","全国审计机关和内部审计机构","全国审计机关、内部审计机构和社会审计组织","全国审计机关及承办国家审计机关审计事项的其他审计组织","我国国家审计准则的适用范围包括( )",{"answer":42,"createTime":5,"id":6,"options":43,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],375575224,[48,49,50,51],"《审计法》","《会计法》","《注册会计师法》","《企业会计准则》","我国注册会计师审计准则的制定依据是()",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],375575225,[57,58,59,60],"鉴证业务分为基于责任方认定的业务和直接报告业务","合理保证的鉴证业务的目标是注册会计师将鉴证业务风险降至业务环境下可接受的低水平,依次作为以消极方式提出结论的基础","鉴证业务的保证程度分为合理保证和有限保证","鉴证业务是指注册会计师对鉴证对象信息提出结论,以增强除责任方之外的预期使用者对鉴证对象信息信任程度的业务","下列关于鉴证业务的说法不正确的是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],375575226,[66,67,68,69],"审计法","内部审计基本准则","内部审计具体准则","内部审计实务指南","我国内部审计准则体系的构成内容不包括( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],375575227,[75,76,77,78],"内部审计准则","社会审计准则","国家审计准则","被审计单位认可的准则","我国其他审计组织承办国家审计机关审计事项时必须遵循的准则是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],375575228,[84,85,86,87],"监事会","总会计师","审计委员会","内部审计机构负责人","( )应当在组织适当管理层支持和监督下,做好与外部审计的协调工作",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],375575229,[93,94,95,96],"《国际审计准则》","《美国公认审计准则》","《统一会计》","《审计准则试行方案--公认的重要性和范围》","世界上最早的审计准则是( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],375575230,[102,103,104,105],"中国注册会计师审计质量控制准则","中国注册会计师审计准则","中国注册会计师其他鉴证业务准则","中国注册会计师审阅准则","中国注册会计师鉴证业务基本准则是鉴证业务准则的概念性框架,旨在规范注册会计师执行鉴证业务.在该基本准则确定的适用范围中,不包括( )"]