首页
登录
职称英语
• Read the article about international auditing standards.• For each question 3
• Read the article about international auditing standards.• For each question 3
游客
2025-05-31
4
管理
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. [br]
选项
答案
IS
解析
转载请注明原文地址:https://tihaiku.com/zcyy/4097642.html
相关试题推荐
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TASKTWODON’TSForquestions18—22,matchtheextractswiththedon’ts,listed
TASKTWODON’TSForquestions18—22,matchtheextractswiththedon’ts,listed
Youwillhearabusinesspresentation.Asyoulisten,forquestions1—12,comple
Youwillhearabusinesspresentation.Asyoulisten,forquestions1—12,comple
Youwillhearabusinesspresentation.Asyoulisten,forquestions1—12,comple
Youwillhearabusinesspresentation.Asyoulisten,forquestions1—12,comple
随机试题
Government-subsidizedinsuranceavailabletohomeownersmakesitfeasibleforan
Ourneighbourshave______ustobuythesamekindofcarpetingthattheyhave.A、i
[originaltext]M:Hi,Ann!Welcomeback!HowwasyourtriptotheStates?W:Ver
下列哪项骨盆测量值不支持漏斗骨盆的诊断A.耻骨弓的角度
对模拟信号进行模/数字转换后会产生()。A.失真 B.干扰 C.失真+干扰
伦敦证券交易所中针对专业投资者或机构投资者设立的板块是()。A.专业证券市场
不含有大黄的泻下剂是A.温脾汤 B.麻子仁丸 C.大承气汤 D.黄龙汤
在我国,法院系统分为以下()级别。A:最高人民法院 B:高级人民法院 C:军
假设有50个新婚家庭,住宅的销售量达到15套,如果该年新婚家庭数量为10000个
女,27岁,发热、头痛、呕吐三天为主诉入院。体检:面颈部潮红,双腋下少许出血点,
最新回复
(
0
)