企业采用预收账款销售方式，应于商品已经发出时，确认收入的实现。（）

应付账款通常情况下不需要函证，如函证，最好采用消极式函证方式。（）

注册会计师对存货进行盘点的时间可以在年度资产负债表日之前或之后，应当尽量接近资产负债表日。（）

白条抵库、侵吞银行借款、应收账款回收不及时处理等手法常常是挪用现金中常用的舞弊形式。（）

Isthefollowingstatementregardingstewardshiptrueorfalse?Directorsarestewardsoftheinvestmentmadebyshareholdersinacompany.

Whonormallyappointstheexternalauditorsofacompany?

Whichofthefollowingisthemostappropriatedefinitionoftheexternalaudit?

Oneoftheprimarysourcesofinformationaboutacompanyisthefinancialstatements.Thedirectorsareresponsibleforpreparingthefinancialstatements.whichofthefollowingisoneexplanationoftheneedforanindependentauditofthesefinancialstatements?

Inrelationtothemeaningof“trueandfair,isthefollowingstatementtrueorfalse?ThereisnodefinitionintheinternationalstandardsonAuditingoftrueandfair,butitisgenerallyconsideredtohavethefollowingmeaning:True:Factual,conformswithaccountingstanardsandrelevantlegislationandagreeswithUnderlyingrecords.Fair:Clear,impartialandreflectsthecommercialsubstanceofthetransactionsoftheentity.

Inanstatutoryauditengagementtheauditpractitionershouldgathersufficientappropriateevidencetobeableto:

Whichofthefollowingarepartiesinvolvedwithinanassuranceengagement?1Directors2Auditors3ResponsibleParty4Practitioner5Intendedusers

WhichTwoofthefollowingareelementsofanassuranceengagement.1shareholders2Anappropriatesubjectmatter3Aregisteredauditor4Awrittenassurancereportinanappropriateform.

Whichtwoofthefollowingareelementsofanassuranceengagement?（1）Athree-partyrelationship（2）Suitablecriteria（3）Determinationofmateriality（4）Anengagementletter

Whichofthefollowingappropriatelyexplainsthedifferencebetweenalimitedassuranceengagementandreasonableassuranceengagement?

Whichofthefollowingisthecorrectdefinitionofanassuranceengagement?