102普考審計學概要第10題 - 考試
By Mia
at 2013-07-12T21:03
at 2013-07-12T21:03
Table of Contents
10 企業委請會計師查核簽證其財務報表,主要係因:
A法令要求財務報表必須送請會計師查核簽證
B企業管理階層與財務報表使用者之間可能存在利害衝突
C會計師的專業能力經過國家考試認證,委託會計師查核財務報表可增進財務報表的正確
性
D通常會計師的財力猶如「深口袋」(deep pocket),管理階層可藉此將財務報表的編
製責任轉嫁給會計師
答案B
但我覺得是A
沒有法令規定誰會特地去請會計師查核簽證呢?根本就多花錢而已
也只有有需求須符合法令規定(如公開發行、要貸款)才會去找會計師簽證啊
不然就找信譽好的事務所幫忙記帳就好了啊
http://www.bestcheng.com.tw/modules/tinyd5/index.php?id=2
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A法令要求財務報表必須送請會計師查核簽證
B企業管理階層與財務報表使用者之間可能存在利害衝突
C會計師的專業能力經過國家考試認證,委託會計師查核財務報表可增進財務報表的正確
性
D通常會計師的財力猶如「深口袋」(deep pocket),管理階層可藉此將財務報表的編
製責任轉嫁給會計師
答案B
但我覺得是A
沒有法令規定誰會特地去請會計師查核簽證呢?根本就多花錢而已
也只有有需求須符合法令規定(如公開發行、要貸款)才會去找會計師簽證啊
不然就找信譽好的事務所幫忙記帳就好了啊
http://www.bestcheng.com.tw/modules/tinyd5/index.php?id=2
--
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