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
32
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
TO
解析
转载请注明原文地址:https://tihaiku.com/zcyy/4097645.html
相关试题推荐
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TaskTwo-ExperienceofprojectForquestions18-22,matchtheextractswit
TASKTWODON’TSForquestions18—22,matchtheextractswiththedon’ts,listed
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
Youwillhearabusinesspresentation.Asyoulisten,forquestions1—12,comple
随机试题
一男性患者,左上腹痛2天,向左肩背部放射。伴恶心、呕吐胃内容物,呕吐后疼痛不缓解
2012年,某省规模以上工业增加值10875亿元,比上年增长7.1%,月度增速从
变压器排油注氮灭火装置调试工作主要分为(____)。(A)电源调试(B)单体
通常情况下,货币的时间价值被认为是在没有风险和没有通货膨胀条件下的社会平均资金利
可携带HIV通过血脑屏障,引起中枢神经系统感染的细胞是 A.滤泡树突状细胞B
单纯扩散、易化扩散和主动转运的共同点是 A.无饱和性B.要消耗能量C.需要
一般资料:女,24岁,大专文化,公司职员。 求助者主诉:最近突然感觉与人交流
A.-0.5V B.0.5V C.1V D.-1V
为尽量发现患者,在制订筛选方法标准的过程中,常采用A.提高方法的灵敏度 B.提
资金周转就是从货币资金开始,依次转化为储备资金、生产资金、产品资金、最后又回到货
最新回复
(
0
)