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9 某质点的空间运动方程为 r=(Rcosωt)i+(Rsinωt)j+(ut)k, R>0,u>0,t≥0 (1)确定质点运动轨道并画图; (2)

9 某质点的空间运动方程为

r=(Rcosωt)i+(Rsinωt)j+(ut)k, R>0,u>0,t≥0

(1)确定质点运动轨道并画图;

(2)计算t时刻质点运动速度υ和加速度a。

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第1题

An auditor gives an audit report that contains an ’adverse opinion’. What does this mean?

A.The auditor obtains sufficient appropriate evidence,but concludes that misstatements are both material and pervasive to the financial statements

B.The auditor cannot obtain sufficient appropriate audit evidence in order to enable him to give an opinion on the financial statements

C.The auditor concludes that the financial statements are free from material misstatement

D.The auditor obtains sufficient appropriate evidence,and concludes that misstatements are material, but not pervasive to the financial statements

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第2题

Which of the following statements is true regarding an auditor’s expert? (1) The expert mu

Which of the following statements is true regarding an auditor’s expert? (1) The expert must be a partner or member of staff of the audit firm. (2) Provided that the auditor has assessed the expert to be competent audit evidence provided by the expert can be relied upon. (3) Unless required to do so by law or regulation the auditor must not refer to the expert in an auditor’s report which contains an unmodified opinion.

A、(1) only

B、(2) only

C、(3) only

D、(1), (2) and (3)

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第3题

During the course of the audit the auditor may ide...

During the course of the audit the auditor may identify deficiencies in internal control which must be reported to management. Which of the following statements is correct regarding the report to management sent by the auditor? (1) The report must include a description of the deficiencies and an explanation of their potential effects. (2) The report includes an explanation of the purpose of the audit. (3) The report states that the results of the audit work have enabled the auditor to express an opinion on the operating effectiveness of internal control.

A、(1) and (2) only

B、(1) and (3) only

C、(2) and (3) only

D、(1), (2) and (3)

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第4题

Auditing standards require that the audit report must be titled and that the title must

A、include the word "independent."

B、indicate if the auditor is a CPA.

C、indicate if the auditor is a proprietorship, partnership, or corporation.

D、indicate the type of audit opinion issued.

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第5题

Which of the following statements, relating to the auditor’s reporting responsibilities fo
r going concern, if any, is/are correct? (1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report (2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

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第6题

When the auditor concludes that there is substantial doubt about the entity’s ability to c
ontinue as a going concern, the appropriate audit report could be I. an unmodified opinion audit report with an explanatory paragraph. II. a disclaimer of opinion.

A、I only

B、II only

C、I or II

D、Neither I nor II

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第7题

A correct relationship among the auditor, the client, and the external users is()

A.management of a public company hires the independent auditor

B.the audit committee of a private company hires the independent auditor

C.the client provides capital to the external users

D.the external users can rely upon the auditor’s report to reduce information risk

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第8题

As part of the review stage of an audit, the auditor will consider subsequent events. Up t
o which date does the auditor have an active responsibility to perform procedures designed to identify subsequent events?

A、The reporting date

B、The date of the auditor’s report

C、The date of issue of the financial statements

D、The date of approval of the financial statements

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第9题

A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true?

A、Appearance of independence may be lacking

B、The small CPA firm does not have the proficiency to perform a larger audit

C、The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit

D、The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.

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第10题

ISA 700 Forming an opinion and reporting on financial statements sets out the basic elements of an auditor's report. Which of the following is not included in an unmodified auditor's report?

A、Management's responsibility for the financial statements

B、Auditors' responsibilities

C、Audit opinion

D、Deficiencies of internal controls

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