后天 AUDITING 考试
类似这样的选择题60道。。。。2000页的HANDBOOK。。把人给看死了。 哎
2. The passage in the judgment by Cardozo, CJ in the Ultramares case, ' …… a liability in an indeterminate amount for an indeterminate time to an indeterminate class' refers to:
a. An auditor's liability to exercise due care.
b. An auditor's liability to the client.
c. An auditor's liability to third parties.
d. An auditor's statutory liability.
e. None of the above.
3. Which of the following cases did not extend the liability of auditors in regard to the concept of proximity?
a. Shaddock and Associates.
b. Jeb Fasteners.
c. Caparo Industries.
d. Twomax.
e. None of the above. |