问题
判断题
对某一重大事项披露与否,当注册会计师与被审计单位意见不一致,并且注册会计师与客户沟通后又被审计单位拒绝修改事项时,注册会计师应根据需作修改事项对会计报表的影响程度,出具无保留意见或保留意见的审计报告。( )
答案
参考答案:错
解析: 应出具保留意见或否定意见审计报告。
对某一重大事项披露与否,当注册会计师与被审计单位意见不一致,并且注册会计师与客户沟通后又被审计单位拒绝修改事项时,注册会计师应根据需作修改事项对会计报表的影响程度,出具无保留意见或保留意见的审计报告。( )
参考答案:错
解析: 应出具保留意见或否定意见审计报告。
根据短文内容,完成所给任务。 Four notes Mr and Mrs Brown have two children: Mike and Liz. The whole family are all busy, so they often leave notes for each other. Look at these four notes of today.
小题2: should walk the dog today. 小题3:Mike is doing his at 6:45 pm. 小题4:Mike’s tennis shoes are the back door. 小题5:According to the notes. Teddy is the in the family. |