试题与答案

(四)丁注册会计师负责对D公司2×10年度财务报表进行审计,遇到下列有关识别和评估舞

题型:单项选择题

题目:

(四)丁注册会计师负责对D公司2×10年度财务报表进行审计,遇到下列有关识别和评估舞弊导致的重大错报风险的问题,请代为做出正确的专业判断。

丁注册会计师了解D公司对业绩衡量和评价的最重要的目的是( )。

A.将D公司的业绩与同行业作比较

B.考虑是否存在舞弊风险

C.确定D公司的业绩是否达到预算

D.了解D公司的业绩趋势

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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A4277—HAND SOAP
You are going to love this natural soap. There are no chemicals in it. It is very good for your hands and face.
D4545—GARDEN SPRAY
Insects are going to run away from our new chili garlic spray. It is safe and natural.
B2377—HOME CLEANER
You are not going to need 5 or 6 chemical cleaners. You have Dr Clean! It is safe and strong, and it cleans everything in your house!
A2104—CANVAS BAG
You are going to say, “ No paper or plastic!” You have this excellent heavy canvas shopping bag.
 

Item
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Price
Natural shampoo
T6762
$3.00
Garden spray
D4545
$2.50
Canvas bag
A2104
$4.00
Hand soap
A4277
$1.00
Home cleaner
B2377
$2.25
Postage: $3.50
50. Dr clean is _______.
A. an expert in cleaning everything                    B. a newly—invented machine
C. a can of cleaning powder                       D. a magic cloth for cleaning
51.According to the ads, where can you mail your letter to if you want something to kill ants?
A. D4545 Garden Spray                             B. Sunshine Company
C. Safe Environment Product                            D. The Dr Clean’s
52.According to the ads. How much do you have to pay for three shampoos and two canvas bags 
totally?
A. $ 12.25                           B. $ 20.50                    C. $ 13.50                    D. $ 17.00
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