试题与答案

适航规章要求,化学氧气发生器应至少保证多长时间的供氧()A、12分钟 B、30分钟 C、

题型:单项选择题

题目:

适航规章要求,化学氧气发生器应至少保证多长时间的供氧()

A、12分钟

B、30分钟

C、60分钟

D、90分钟

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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题型:单项选择题

ABC会计师事务所接受委托对D公司20×8年度的财务报表进行审计,在审计的过程中,丁注册会计师遇到下列问题,请代为做出正确的专业判断。

下列有关比较数据的说法中,丁注册会计师认为不正确的是()。

A.比较数据是作为本期财务报表组成部分的上期对应数和相关披露。比较数据本身不构成完整的财务报表,应当与本期相关的金额和披露联系起来阅读

B.比较数据是本期财务报表的组成部分,注册会计师受托对本期财务报表进行审计,就需要对包括比较数据在内的本期财务报表整体承担相应的责任

C.本期财务报表中的比较数据来源于上期财务报表中的本期数据,所以比较数据与上期财务报表反映的金额和相关披露一定是一致的

D.当上期财务报表未经审计时,注册会计师应当在审计报告的引言段中提及比较数据

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