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问题 多项选择题

注册会计师执行年度会计报表审计时，运用重要性原则的目的主要有()

A.提高审计效率

B.保证审计质量

C.查处错误与舞弊

D.提高会计信息质量

答案

参考答案：A, B

判断题

按照实质重于形式的要求，企业融资租入的固定资产应视同自有固定资产核算。（）
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单项选择题

A money manager, who is a member of CFA Institute, suggests during phone calls to his clients that, "I hope you will relay to your friends the great returns I earned for you this past year. " The manager had generated above average returns in the past year. Is this a violation of Standard Ⅲ (D) , Performance Presentation（）

A. Yes, because the Standard forbids members asking their clients to say anything about how well the member has done.

B. No, because the request was made orally and not in writing.

C. Yes, because the intended message fails the test of completeness as required under the standard.
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