问题 多项选择题

按照中国注册会计师协会在《独立审计基本准则》中对我国注册会计师审计概念的明确描述,我国注册会计师审计应具有以下( )特征。

A.审计应依法接受委托、对会计报表及其相关资料的审查应独立进行

B.审计的目的是对被审计单位会计报表的合法性与公允性发表意见

C.审计的基础是被审计单位的内部控制,审计的方法是抽样

D.审计的对象是被审计单位的会计报表及其相关资料

答案

参考答案:A,D

解析: BC均是事实,但这一事实并非在注册会计师审计的概念中提及。

选择题
单项选择题

American Museum of Natural History is one of the largest natural and historic museums in the world and one of the main natural history research and education centres in the United States, set up in 1869 and located in the west of the Central Park, Manhattan District, New York. It (1) 7 hectares in its total area, (2) classical types of buildings. The (3) of ancient creatures and humanity is (4) the first place of all the museums in the world, (5) the representative samples from South America, Africa, Europe, Asia and Australia were collected, besides those from the (6) country, the United States.In the museum, there are five kinds of exhibits, including astronomy, mineralogy, human history, and animals in the (7) times and those in modern times. There are thirty-eight exhibition halls with different (8) from 500 to 1,500 square metres. Besides these, there is a Roosevelt Memorial Hall in (9) of President Roosevelt who supported the (10) of the museum, which is also used to have a special exhibition, showing the new important (11) on natural sciences and (12) affairs and social problems, and special topics connected closely with the life of the citizens. Besides this, it is also used for avocation (13) to have all kinds of scientific activities in the laboratories, centres of natural science and centres for citizens. There are more than 10 (14) research departments mainly(15) for collection of samples, research and work of publication.In the museum, there are (16) and sub-libraries of Aulspond ancient amniote, with about 300 thousand books and magazines (17) natural history, many of(18) are very valuable monographs for the first edition. It has published many expert books and magazines, and a large number of propaganda materials, (19) which are the two magazines, Natural History and Members of Museum that have the biggest (20) of their magazines.

6()

A.wholesome

B.feasible

C.native

D.weird