首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
• Read the article about international auditing standards. • For each question 31-40, write one word in CAPITAL LETTERS on your
• Read the article about international auditing standards. • For each question 31-40, write one word in CAPITAL LETTERS on your
admin
2010-01-28
71
问题
• Read the article about international auditing standards.
• For each question 31-40, write one word in CAPITAL LETTERS on your Answer Sheet.
International Auditing Standards
Generally accepted accounting principles are different all over the world. As a result, worldwide harmonization (31) auditing standards is made difficult. Besides, required qualifications for auditors also differ (32) different countries. While MNEs, audit firms, and governments attempt to standardize their practices (33) also permit the cross national transfer of audit, services there will still be obstacles to auditing. Although there are a number of obstacles in worldwide harmonization of auditing standards, there (34) a clear trend toward this harmonization. Internationalization of capital market is the driving force behind this trend, and its impact is quite evident.
International auditing standards encourage and assist developing nations (35) adopt codified sets of national auditing standards. Corresponding benefits in the evolution of domestic accounting standards in developing nations can (36) expected to flow from the work of the IASC. Many developing countries rely (37) a large extent on foreign investment, and foreign investors are more likely to channel funds into a developing country if they have confidence (38) the accounting and auditing standards used in that country. For example, countries such as China have adopted international accounting standards as they move capital pursuits.
When auditing standards are determined and set on a country-by-country basis, financial statement users may be confused (39) the proliferation of different national auditing standards. In the extreme, in those countries which lack adequate national auditing standards, there is a danger (40) users may place unwarranted reliance on an entity’s audited financial statements.
选项
答案
THAT
解析
转载请注明原文地址:https://kaotiyun.com/show/9CKd777K
本试题收录于:
BEC高级阅读题库BEC商务英语分类
0
BEC高级阅读
BEC商务英语
相关试题推荐
A、 B、 C、 ANo,...inahospitalanswerstheyes/noquestion.Choice(B)confusesthesimilarsoundsbarnandbor
Howlongdoestheprocessofinternationalshippingdocumentstake?
Lookatthegraphic.Whatcolorpaintwillthewomanmostlikelychoose?
Inthispartofthetest,youareaskedtogiveashorttalkonabusinesstopic.Youhavetochooseoneofthetopicsfromthe
Inthispartofthetest,youareaskedtogiveashorttalkonabusinesstopic.Youhavetochooseoneofthetopicsfromthe
Inthispartofthetest,youareaskedtogiveashorttalkonabusinesstopic.Youhavetochooseoneofthetopicsfromthe
(Thecandidatechoosesonetopicandspeaksaboutitforoneminute.)A.Careerdevelopment:theimportanceofacquiringarange
Canyoutellmewhyyouchooseyourparticularcareer?(Whatsparkedyourinterestinyourmajor?Howdidyoufirstgetinvolved
Question询问
Tellingyouraudiencethattheycanaskquestions请听众提问
随机试题
OIML国际文件旨在改进___________的工作要求。
管径≥273mm的管道和水平管道的测温点如何布置?
女,36岁,发热、面色苍白伴牙龈出血一周入院。入院次日起出现皮肤多处片状瘀斑、血尿。血红蛋白80g/L,白细胞2.0×109/L,血小板50×109/L,血浆纤维蛋白原0.8g/L。骨髓检查:有核细胞增生极度活跃,细胞浆颗粒粗大的早幼粒细胞占85%。患者出
性激素属于
A.藿香B.砂仁C.苍术D.香薷E.厚朴
最高额土地抵押权所担保的债权确定后,优先受偿的额度应当按照以下()原则确定。
事业单位收到从财政专户返还的事业收入时,应贷记的科目是()。
在各种食物中,含钙量占第一位的是芝麻酱,而人们熟知的牛奶的含钙量仅是芝麻酱的十一分之一。某芝麻酱商家的促销广告宣称,芝麻酱的补钙效果比牛奶更好。下列各项如果为真,最能反驳上述促销广告的是:
Fromthepassagewecaninferthat______.Thebesttitleforthispassagewouldbe"______".
A、8:30inthemorning,Tuesday.B、8:30intheevening,Tuesday.C、8:30inthemorning,Monday.D、8:30intheevening,Monday.A该
最新回复
(
0
)