f**********t
发帖数: 32 | 1 In evaluating the resonableness of an entity's accounting estimates, an
auditor normally would be concerned about assumptions that are
1) susceptible to bias
2) consistent with prior periods
3) insensitive to variation
4) similar to industry guidelines
In evaluating the resonableness of an accounting estimates, an auditor most
likely would concentrated on key factors and assumptions that are
1) consistent with those of prior periods
2) similar to industry guidelines
3) objective and not susceptible to bias
4) deviations from historical patterns
正确答案分别是：1 & 4
becker 的课本上chapter 4, page 49 上这样解释:
Determine that the accounting estimates are reasonable. In evaluating
reasonableness, the auditor focuses on assumptions that are significant to
the
estimate, sensitive to variations, deviations from historical patterns, or
subjective and susceptible to misstatement/bias.
我不太理解第2题的选项3为什么不对？看上去根第1题的正确答案没有大的区别亚~~ | l****z
发帖数: 29846 | 2 晕倒阿, 你英文太差了吧.
susceptible to bias 和objective and not susceptible to bias 是完全相反的意思
吧. 所以一个正确,一个错误. | f**********t
发帖数: 32 | 3 我也晕~~
俺怎么秀逗成这样了哪~~
撞豆腐去了~~ | f*******g
发帖数: 360 | 4 请问楼主在复习AUDITING 用什么书啊？我现在只能到2011 的BECKER 书，没有
SOFTWARE，你有用WIELY 吗？ |
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