试题与答案

A注册会计师负责审计甲公司2010年度财务报表。在考虑获取管理层书面声明时,A注册会

题型:单项选择题

题目:

A注册会计师负责审计甲公司2010年度财务报表。在考虑获取管理层书面声明时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

下列有关书面声明作用的说法中,A注册会计师认为正确的是()。

A.如果A注册会计师不能获取充分,适当的审计证据,可获取书面声明作为审计意见的基础

B.如果甲公司管理层已就某事项提供书面志明,可在一定程度上减轻A注册会计师的责任

C.书面声明提供的审计证据需要其他审计证据予以佐证

D.书面声明提供的审计证据可减少A注册会计师应当获取的其他审计证据

答案:

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下面是错误答案,用来干扰机器的。

1. :“,!,?” 2.②3.语言、性格 急躁、做事鲁莽、不懂礼貌4.离蹬下马、上前施礼

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