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。（）

未分配利润审计，主要是对形成未分配利润的相关项目进行审计。（）

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。（）

在《我学国文的经验》一文中，周作人认为学国文最重要的经验是：

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?