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
122
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
TO
解析
转载请注明原文地址:https://kaotiyun.com/show/QCKd777K
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、 CHe’stoobusyisapoliteresponsetotherequest.Choice(A)answerswhichtypeoflettersdoyoupre
A、 B、 C、 AYes,yourwifecalledanswerstheyes/noquestiondoIhaveanymessages.Choice(B)confusesthesim
A、 B、 C、 ABecauseusuallystatesareasonthatanswersawhyquestion.Choice(B)confusesthesimilarsoundsget
Lookatthegraphic.Whatcolorpaintwillthewomanmostlikelychoose?
Lookatthegraphic.Whichcellphoneplanwillthemanmostlikelychoose?
1.(Thecandidatechoosesonetopicandspeaksaboutitforoneminute.)A.StaffManagement:howtoachieveandmaintainhighm
Theinterlocutorasksyouquestionsonanumberofwork-relatedandnonwork-relatedsubjects.(Thecandidatechoosesonetop
Inthispartofthetest,youareaskedtogiveashorttalkonabusinesstopic.Youhavetochooseoneofthetopicsfromthe
1.Practiseansweringthesequestions.PhaseOne:•Canyoutellmeaboutyourpresentjobandyourplansforthefuture?•Can
随机试题
目前肌肉功能评定及肌肉力学特性研究的最佳方法是
下列哪项不是Wegener肉芽肿的表现
患者男性,46岁,确诊溃疡性结肠炎3年,加重1个月。因严重腹泻患者自行服用阿托品,可能引起下列哪种并发症
以下有关索赔费用构成的说法中,正确的是( )。
假定年利率为10%,某投资者欲在5年后获得本利和61051元,则他需要在接下来的5年内每年年末存人银行()元(不考虑利息税)。
下列表述正确的是()。
维生素A是机体必需的一种营养素,它以不同方式影响着机体的各种组织细胞。下列不属于维生素A的最主要的生理功能的是:
在考生文件夹下存在一个数据库文件“samp1.accdb”,里面已经设计好表对象“tStud”和“tScore”,窗体对象“tTest”和宏对象reTest。并按照以下要求完成操作:将“tScore”表的“课程号”字段的输入掩码设置为只能输入5位数字或
Choosethecorrectletter,A,BorC.Accordingtothespeaker,whatistrueaboutthebus?
历史上有许多员工由于工作原因身体健康受到严重的损害。(takeatollon…)
最新回复
(
0
)