4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

E．xplain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘disclaimer of opinion’;(iii) ‘emphasis of matter paragraph’. (6 marks)

[试题]4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is toestablish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in anaudit of financial statements.E．

[试题]4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidanceregarding opening balances when the financial statements are audited for the first time or when the financialstatements for the prior p

[名词解释] ISA

[填空题] 列车编号701~750为（）。

[试题]6 Proposed ISA 600 (Revised and Redrafted) The Audit of Group Financial Statements is likely to substantially increasethe formal requirements in the area of group audits.Required:(a) Outline the significant issues that are being addressed in the IAASB

[填空题] HV-701主要是用来（）.

[单选题]总线标准ISA（industry standard architecture）的英文缩写是（）A .工业标准体系结构`B .微通道体系结构C .扩展工业标准体系结构D .外围部件互联

[单选题]ISA总线的最大位宽是（）A . 8bitB . 16bitC . 32bitD . 64bit

[单选题]ISA总线最高时钟频率是（）MHZA . 4B . 8C . 16D . 32

[单选题]本装置的T701属于（）。A . 填料塔B . 极式塔C . 吸附塔