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實(shí)務(wù)
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8.在評價(jià)財(cái)務(wù)報(bào)表是否按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的規(guī)定編制時(shí),CPA應(yīng)當(dāng)考慮()。(多選題)A、選擇和運(yùn)用的會計(jì)政策是否符合適用的會計(jì)準(zhǔn)則和相關(guān)會計(jì)制度,并適合于被審計(jì)單位的具體情況B、治理層作出的會計(jì)估計(jì)是否合理C、財(cái)務(wù)報(bào)表反映的信息是否具有相關(guān)性、可靠性、可比性和可理解性D、財(cái)務(wù)報(bào)表是否作出充分披露,使財(cái)務(wù)報(bào)表使用者能夠理解重大交易和事項(xiàng)對被審計(jì)單位財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的影響
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同學(xué)你好
稍等我看看
2024 10/10 15:36
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2024 10/10 15:37
同學(xué)你好
?這個(gè)選擇ACD
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