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
73
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
IS
解析
转载请注明原文地址:https://kaotiyun.com/show/LCKd777K
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、 CThesubwayanswerswhatisthefastestwaytogetdowntown.Choice(A)confusestheoppositesslowand
A、 B、 C、 AYes,yourwifecalledanswerstheyes/noquestiondoIhaveanymessages.Choice(B)confusesthesim
A、 B、 C、 BWedidn’thavetimetotypeitanswerswhytheletterwasnottyped.Choice(A)confusesthewordstype
Lookatthegraphic.Whatcolorpaintwillthewomanmostlikelychoose?
Theinterlocutorasksyouquestionsonanumberofwork-relatedandnonwork-relatedsubjects.(Thecandidatechoosesonetopic
(Thecandidatechoosesonetopicandspeaksaboutitforoneminute.)A.MarketResearch:theimportanceofdoingmarketresearc
Question询问
Askingquestions征询
随机试题
渗透性的好坏一般用()来表示。
强制选举
评估阶段护理诊断阶段
下列纯风险与投机风险的说法中,正确的有()。
设在A省的一独立铁矿山为独立核算单位。本月开采铁矿石6000吨,其中含设在B省的下属单位开采的2000吨。本月销售5500吨,其中含下属单位开采的1000吨。已知铁矿石的资源税为每吨10万元,独立铁矿山在A省应纳的资源税为()。
衡量食不过量的最好的指标为()。
《中共中央国务院关于分类推进事业单位改革的指导意见》指出,到2020年,建立起功能明确、治理完善、运行高效、监管有力的管理体制和运行机制,形成基本服务优先、供给水平适度、布局结构合理、服务公平公正的中国特色()体系。
简述实验内部效度及其影响因素。
下面对“对象”概念描述正确的是
A、Hefeelsasenseofanger.B、Hehasasenseofsadness.C、Ithelpedhimgrowup.D、Itleftnoeffectonhim.C
最新回复
(
0
)