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问题 单项选择题

国家电监会《发电厂并网运行管理规定》中规定，并网发电厂应严格执行（）制定的运行方式和发电调度计划曲线。

A.各省电力公司

B.电力调度机构

C.电网运营商

D.电力运行主管部门

答案

参考答案：B

单项选择题

下列选项中，对风险管理与保险的关系表述不正确的是( )。

A．保险经营效益要受风险管理技术的制约

B．保险是风险处理的传统有效的措施

C．风险的发展是保险发展的主观依据

D．风险是保险产生和存在的前提
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多项选择题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(c) The directors of Greenfields have decided not to provide the audit firm with the written representation for the warranty provision as they feel that it is unnecessary.Required:Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation. (5 marks)
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