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
19
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://www.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
Googlemustbethemostambitiouscompanyintheworld.Itsstatedgoal,"to
______preparationsarenowbeingmadeforthePresident’sofficialvisittothre
Itwaseasytobe______duringtheguestspeaker’spresentationbecauseshewa
下列关于气体灭火系统灭火剂储存装置安装不符合要求的是()。A.灭火剂储存装
Revit软件中对图元的基本选择方式主要有()。A.单击选择 B.框选 C.
如果在网络的入口处通过设置ACL封锁了TCP和UDP端口21、23
逾期一年或以上、有确凿证据表明因供货单位破产、撤销等原因已无望再收到所购物资,且
幼女硬化性苔藓最常用的治疗是下列何项A.物理治疗 B.氢化可的松 C.氯倍他
2010年某企业进行人力资源需求与供给预测。该企业现有业务员100人,业务主管1
患者,男,20岁。因重型再生障碍性贫血入院,准备10天后接受异基因造血干细胞移植
最新回复
(
0
)