A government can be considered to be a user of the general purpose financial

A government can be considered to be a user of the

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Q6, Which of the following is incorrect? A government can be considered to be a user of the general purpose financial reports because: a. it can determine whether certain regulations have been complied with. b. it is the basis for the calculation of taxes owed to the government. c. to assess the entity so that it can provide the entity with grants that will benefit society. d. to gain a better understanding of the entities activities. 列哪 一项是不 确的 ? 政府 被视 为通用财务报告的使用者, : a. 可以确定 些规定是否得到 遵守 b. 是计 算欠政府 税款 的基 c. 实体 进行评估,以 便 实体 提供有 会的资 d. 好地 解实体活动 Audit expectation gap is the difference between the expectations of assurance providers and financial report users. Causes for the expectation gap: Unrealistic expectations of users Deficient performance of auditors and Deficiencies of accounting standards 审计期望差距是 保险公司和财务报告使用者之 的期望差 成期望差距的 原因 : 用户不 切实际 的期望 审计员表 现欠佳 会计准则的 缺陷 Reducing the Audit expectation gap The audit expectation gap can be reduced by: Educating the public about the auditor’s duties and the audit process Improve the quality of audits Peer reviews of audit work performed; Pay high level of attention towards the risk of occurring material errors and frauds Continuous review and update of auditing standards 减少 审计期望差距 审计期望差距可以 减少 : 教育 众认识 师的 责和核 数程序 提高审计 对审计 作的同行评审 ; 高度关 重大 错误 欺诈 持续 审核和更 审核标准
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Q1. An assurance engagement can be defined as a. an engagement of an expert to direct the entity on subject matter.b. an engagement to enhance the reliability of the subject matter.c. an audit to determine the validity of the subject matter.d. an engagement to determine a true and fair view of the entities course of actions.可以将保证契约定义为:请一主题事项指导实体增强主题内容性的约定。确定标的性的审计。确定实体行为过真实和公平观点的契约。 Explain the main differences between a financial report audit,an environmental audit and an efficiency audit. 解释 财务报告审计之 的主要区别 , 环境 审计和审计 效率 Q2. Which of the following would be an example of a reasonable assurance engagement? a. the reporting of procedures performed by the auditor as agreed by the client.
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