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2016ACCA F8中关于审计报告的练习题-高顿教育

ACCACFACMAUSCPAFRMHKICPACWMCIMACIIACIACAIAACACQF注册会计师初级会计职称中级会计职称税务师管理会计师会计实务证券从业基金从业银行从业期货从业经济师审计师薪税师投资理财农信社招聘考试金融实操心理咨询师硕/博学位课程中心直播预约戳这里进入ACCA免费题库>>>ACCA考试免费题库手机题库下载在线直播ACCA高清网课免费体验ACCA名师精品班免费试听ACCA到底是什么意思?ACCA职业发展与分析ACCA考试常见问题解析ACCA备考辅导专题【每日一题】ACCA P7试题:Group audits and transnational audits【每日一题】ACCA F6试题:NICACCA考试每日一练:payments accountACCA考试F1基础测试题集锦ACCA考试F2基础精练题:Sources of data查看更多资讯2016ACCA考试F1模拟练习题:Recruitment and selection2016ACCA考试F1基础测试:Leading and managing people2016年ACCA F1测试题:Identifying and preventing fraud2016ACCA F1会计师测试题:The role of accounting2016ACCA考试F1模拟题:social responsibility2016ACCA F1基础练习题:Organisational culture2016ACCA考试F1测试题:Micro economic factors2016ACCA F1每日一练:The macro-economic environment2016ACCA F1基础测试题:The business environment2016ACCA考试F8每日一练:Audit evidence之specific items2016ACCA F8中审计证据的特殊项目问题2016ACCA考试F8审计测试题:Audit review and finalisationACCA考试全新备考资料包ACCA辅导课程主页ACCA考试试题每日一练

2016ACCA,中,关于,审计,报告,的,练习题,Ques

    Question :An unmodified audit opinion implies which of the following? A. No errors or irregularities have been discovered by the auditor. B. No errors or irregularities occurred during the accounting period. C. The company has followed the provisions of international financial reporting standards. D. None of the statements are correct. The correct answer is: None of the statements are correct. The report lends credibility to financial statements, but it does not give 100% assurance that all errors or irregularities have been identified or they were adjusted if discovered (materiality). It is not necessary that the company has followed the provisions of international financial reporting standards as the auditor may have concurred that a departure from these was necessary in order that a true and fair view was given. 高顿网校温馨提醒 为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费