试题与答案

D注册会计师负责对丁公司20×9年度财务报表进行审计。在获取和评价审计证据时,D注册

题型:单项选择题

题目:

D注册会计师负责对丁公司20×9年度财务报表进行审计。在获取和评价审计证据时,D注册会计师遇到下列事项,请代为做出正确的专业判断。

下列与管理层声明相关的表述中,不正确的是()。

A.如果合理预期不存在其他充分、适当的审计证据,注册会计师应当就对财务报表具有重大影响的事项向管理层获取书面声明

B.如果管理层的某项声明与其他审计证据相矛盾,注册会计师应当调查这种情况

C.如果管理层拒绝提供注册会计师认为必要的声明,注册会计师应当出具保留意见或否定意见的审计报告

D.注册会计师不应以管理层声明替代能够合理预期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。

参考答案:错解析: 应为买入的减去卖出的。

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