審計(jì)業(yè)務(wù)約定書具有（）。
下列屬于“上計(jì)”制度的實(shí)質(zhì)是（）。
最早建立“內(nèi)部審計(jì)師協(xié)會(huì)”的國(guó)家是（）。
下列哪一項(xiàng)原則體現(xiàn)了審計(jì)的本質(zhì)（）。
國(guó)家審計(jì)署于（）正式成立。
我國(guó)最早產(chǎn)生審計(jì)萌芽思想的時(shí)期是（）。
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審計(jì)業(yè)務(wù)約定書的含義
審計(jì)業(yè)務(wù)約定書具有經(jīng)濟(jì)合同的性質(zhì)，一經(jīng)約定各方簽字認(rèn)可，即成為法律上生效的契約，對(duì)各方均具有法定約束力。
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該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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- 下列屬于“上計(jì)”制度的實(shí)質(zhì)是（）。A定期報(bào)表的審核制度B抑制貪污審計(jì)制度C審計(jì)監(jiān)督制度D財(cái)政監(jiān)督制度
- 最早建立“內(nèi)部審計(jì)師協(xié)會(huì)”的國(guó)家是（）。A英國(guó)B美國(guó)C德國(guó)D日本
- 下列哪所會(huì)計(jì)師事務(wù)所的成立，標(biāo)志著我國(guó)注冊(cè)會(huì)計(jì)制度正式誕生（）。A正則B安永C德勤D普華永道
- 注冊(cè)會(huì)計(jì)師審計(jì)的產(chǎn)生主要是由于（）。A財(cái)產(chǎn)所有權(quán)與管理權(quán)分離B財(cái)產(chǎn)所有權(quán)與經(jīng)營(yíng)權(quán)分離C提高企業(yè)管理水平的需要D遵守《公司法》的需要
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- 下列選項(xiàng)中既能查證實(shí)物證據(jù)，又能查證環(huán)境證據(jù)的審計(jì)技術(shù)方法是（）。A觀察B計(jì)算C分析性復(fù)核D監(jiān)盤
- 下列證據(jù)中屬于實(shí)物證據(jù)的有（）。A董事會(huì)會(huì)議記錄B審計(jì)人員詢問(wèn)有關(guān)人員后，對(duì)回答所作的記錄C會(huì)計(jì)憑證D通過(guò)盤點(diǎn)取得的存貨數(shù)量的證據(jù)
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- 在采用權(quán)益法核算企業(yè)長(zhǎng)期投資時(shí)，企業(yè)長(zhǎng)期投資收益與被投資企業(yè)損益（）。A成正比B成反比C沒有固定的正反比關(guān)系D成正比，且比率相同
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