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【单选题】
丙注册会计师负责审计C公司(集团公司)2011年度财务报表,在审计过程中,遇到以下问题,请做出正确的专业判断。下列关于我国集团财务报表审计中的责任认定的说法中,不正确的是______。
A.
注册会计师对集团财务报表出具的审计报告不应提及组成部分注册会计师,除非法律法规另有规定
B.
我国采用的对集团财务报表审计中的责任设定的模式为:集团项目组对整个集团财务报表审计工作及审计意见负全部责任
C.
如果法律法规要求在审计报告中提及组成部分注册会计师,审计报告应当指明,这种提及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任
D.
如果因未能就组成部分财务信息获取充分、适当的审计证据,导致集团项目组在对集团财务报表出具的审计报告中发表非无保留意见,集团项目组需要在审计报告中提及组成部分注册会计师
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举一反三
【单选题】The word 'convergence'(in Para. 3) means__________.
A.
revolution.
B.
communication.
C.
integration.
D.
transmission.
【单选题】关于胸膜的描述错误的是()
A.
胸膜顶超出锁骨上方2~3cm
B.
分脏胸膜和壁胸膜两部分
C.
壁胸膜又分为胸膜顶、肋胸膜、膈胸膜和纵隔胸膜
D.
肋胸膜与膈胸膜转折处为胸膜腔最低点
E.
两侧胸膜腔通过肺根互相交通
【单选题】Which of the following configuration management activities is part of the Perform Integrated Change Control Proces?
A.
Compare actual project performance against the project management plan.
B.
Update scope management plan.
C.
Identify and document the functional and physical characteristics of the project’s products.
D.
Verify deliverables for completeness.
【单选题】This book does not have an ______ structure. Some parts are even contradictory .
A.
integrated
B.
informed
C.
intensive
D.
inward
【单选题】Because futures contracts are standardized, they are very useful for quotation and trading.
A.
正确
B.
错误
【单选题】以下关于胸膜的描述错误的是
A.
脏胸膜可分为肋胸膜、膈胸膜、纵膈胸膜和胸膜顶四个部分
B.
胸膜是衬覆在胸壁内面、膈上面和肺表面的浆膜
C.
胸膜分壁层和脏层
D.
胸膜顶的位置最高
【单选题】Which of the following controls leads to standardized behavior and standardized work outputs?
A.
Output control
B.
Bureaucratic control
C.
Feedback control
D.
Feedforward control
【简答题】standardized ________
【单选题】145 When a project incorporates an Organizational Breakdown Structure (OBS), it is integrated with the WBS at the
A.
task
B.
level of effort
C.
sub-task
D.
project
E.
work package
【单选题】We can infer from the passage that ______.
A.
standardized tests should no longer be used
B.
results of standardized tests accurately reflect the abilities of the testees
C.
the value of standardized tests lies in their proper interpretation
D.
special methods must be applied to the results of standardized tests
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