第3题: [简答题]3.(b) List FOUR examples of matters the auditor may consider when obtaining an understanding of the entity. (2 marks) 参考答案:Matters to consider in obtaining an understanding of the entity:
– The market and its competition
– Legislation and regulation
– Regulatory framework
– Ownership of the entity
– Nature of products/services and markets
– Location of production facilities and factories
– Key customers and suppliers
– Capital investment activities
– Accounting policies and industry specific guidance
– Financing structure
– Significant changes in the entity on prior years.
第25题: [单项选择]下列哪种方法是目前肾上腺疾病最佳影像检查方法。（） A. USG B. CT C. MRI D. 核素显像 E. X线检查 参考答案:B 答案解析:因为CT空间分辨率高，具有很好的各向同性，可以发现很小的占位性改变，所以CT是目前肾上腺疾病最佳影像检查方法，亦是最主要的诊断方法。MRI可以作为CT检查的重要补充手段。
