4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to

establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an

audit of financial statements.

E．xplain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention

during the conduct of an audit. (5 marks)

[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

[试题]4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:E．xplain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘

[名词解释] ISA

[试题]6777÷4÷250＝()A.7.666　　　　B.6.777　　　　C.6.711　　　　D.67.77

[单选题]The purpose of the writing is to ______.A． promote scenic spots in Canada B. advertise for the sports in BanffC． introduce tourist activities in Banff D. describe breathtaking views in Banff

[单选题]The purpose of the memo is toA．attract students’interest in the programmeB．require the parents to select a sport for their chinldC．help the staff explain the programme to the parentsD．remind teachers and lifeguards to be present on time

[单选题]（ ）The purpose of the three ads is to __________.A．sell these books to the childrenB．help children learn EnglishC．help children learn about natureD．use a dictionary to pronounce correctly

[单选题]The main purpose of the text is to _______.A． describe children’s thinkingB．answer some questions children haveC．stress the importance of communicationD．advise parents to encourage their children

[单选题]The purpose of the program is to provide training for employees so that they can work ______.A． lateB． laterC． latelyD． latest

[单选题]The purpose of the requirements definition phase is to produce a clear，complete，consistent，and testable (66) of the technical requirements for the software product．D．uring the requirements definition phase，the requirements definition team uses an ite