極度疑惑的一題審計... - 會計

By Oliver
at 2009-10-06T22:35
at 2009-10-06T22:35
Table of Contents
這是台大96年研究所考題
關於查核人員對於財務報表之責任,
下列敘述何者正確?
(A)查核人員必須確保所審定之財務報表依據一般
公認會計準則編製,足以允當表達
(B)若受查者因某交易之會計處理錯誤而使財務報表
未允當表達,則查核人員只能修正意見,不宜建議
受查者對該項錯誤作調整分錄,以免損害查核人員之獨立性
(C)對於已審定之財務報表,會計師的責任不應僅有
「出具查核報告表示意見」而已
(D)查核人員得依據受查者會計資訊系統提供之資訊,
為受查者草擬財務報表
----------------------------------------------------------------
目前只知道答案絕對不是(B)
可是很誇張的是三本書給的答案分別是(A).(C).(D)
都不一樣.....
請問一下有人知道嗎??
謝謝^^
--
關於查核人員對於財務報表之責任,
下列敘述何者正確?
(A)查核人員必須確保所審定之財務報表依據一般
公認會計準則編製,足以允當表達
(B)若受查者因某交易之會計處理錯誤而使財務報表
未允當表達,則查核人員只能修正意見,不宜建議
受查者對該項錯誤作調整分錄,以免損害查核人員之獨立性
(C)對於已審定之財務報表,會計師的責任不應僅有
「出具查核報告表示意見」而已
(D)查核人員得依據受查者會計資訊系統提供之資訊,
為受查者草擬財務報表
----------------------------------------------------------------
目前只知道答案絕對不是(B)
可是很誇張的是三本書給的答案分別是(A).(C).(D)
都不一樣.....
請問一下有人知道嗎??
謝謝^^
--
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會計
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