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【多选题】
The following scenario relates to questions 77 - 81 You are an audit manager, auditing the financial statements of Newthorpe Engineering Co, a listed company, for the year ended 30 April 20X7. Newthorpe’s management has provided you with a schedule of the realisable values of the inventories. A full inventory count was carried out at 30 April 20X7. 77 Which TWO of the following statements are true regarding the auditor's attendance at the inventory count?A.
It is the auditor's responsibility to organise the inventory count.
B.
The auditor observes client staff to determine whether inventory count procedures are being followed.
C.
The auditor reviews procedures for identifying damaged, obsolete and slow-moving inventory.
D.
If the results of the auditors' test counts are not satisfactory, the auditor should insist that the inventory is recounted.
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举一反三
【单选题】Dans la Grèce antique, quelle était la divinité suprême, le roi des dieux ?
A.
Hermès
B.
Poséidon
C.
Zeus
【单选题】爱国主义体现了人民群众对自己祖国的深厚感情,反映了个人对祖国的依存关系,是人们对自己故土家园、民族和文化的归属感、认同感、尊严感与荣誉感的统一。在我国,爱国主义( ) A、既是道德要求,又是法律规范 B、既继承了优良传统,又具有时代特征 C、体现了爱国主义与爱社会主义的一致性 D、体现了爱国主义与拥护祖国统一的一致性
A.
B.
C.
D.
D
【单选题】球磨机的转速选择应为
A.
临界转速
B.
临界转速的40%.～60%.
C.
临界转速的60%.～85%.
D.
临界转速的80%.～95%.
E.
可随意，对粉碎效果影响不大
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