海船船员考试
单选题A Certificate of Financial Responsibility attests that the vessel（）.A has financial backing to meet any liability resulting from the discharge of oilB has the minimum required amount of P & I and hull insuranceC will assume the responsibility for any d
题目
has financial backing to meet any liability resulting from the discharge of oil
has the minimum required amount of P & I and hull insurance
will assume the responsibility for any damage or loss to the shipper
has financial reserves to meet reasonable expected crew costs of an intended voyage
相似问题和答案
第1题：
In order to achieve long-term quality improvements, management must do the following:
A . Motivate the employees with seminars, contests, and institute programs such as "Quality Improvement' day.
B . Create a quality control department and give the head of the department ultimate responsibility for quality improvement.
C . Implement of a formal quality control program with worker and management involvement.
D . Establish financial incentive packages for worker.
E . A and D
第2题：
172 Fixed-price and incentive-type contracts place responsibility for performance and financial risks associated with delay or non-performance on the:
A. Buyer
B. Third party
C. Contractor
D. All of the above
E. None of the above
第3题：
In a contract, the point of total assumption refers to the point where:
A . The customer incurs the total financial responsibility for each additional dollar spent.
B . The contractor incurs the total financial responsiblity for each dollar spent.
C . The schedule and cost variance are zero.
D . The customer will incur no further costs for the work the contractor performs in the completion of the contract.
E . B and D only.
第4题：
It can be inferred from the last paragraph that
[A] financial risks tend to outweigh political risks.
[B] the middle class may face greater political challenges.
[C] financial problems may bring about political problems.
[D] financial responsibility is an indicator of political status.
第5题：
3 In order to achieve long-term quality improvements, management must do the following:
A. Motivate the employees with seminars, contests, and institute programs such as "Quality Improvement' day.
B Create a quality control department and give the head of the department ultimate responsibility for quality improvement.
C. Implement of a formal quality control program with worker and management involvement.
D. Establish financial incentive packages for worker.
E. A and D
第6题：
Fixed-price and incentive-type contracts place responsibility for performance and financial risks associated with delay or non-performance on the:
A Buyer
B Third party
C Contractor
D All of the above
E None of the above
第7题：
73 In a contract, the point of total assumption refers to the point where:
A. The customer incurs the total financial responsibility for each additional dollar spent.
B. The contractor incurs the total financial responsiblity for each dollar spent.
C. The schedule and cost variance are zero.
D. The customer will incur no further costs for the work the contractor performs in the completion of the contract.
E. B and D only
第8题：
Random cause or system variation is:
A . generally present in every process
B . the responsibility of the inspection of the process
C . the responsibility of the workers of the process
D . the responsibility of management
E . A and D only
第9题：
193 Random cause or system variation is:
A. generally present in every process
B. the responsibility of the inspection of the process
C. the responsibility of the workers of the process
D. the responsibility of management
E. A and D only
第10题：
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.
Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention
during the conduct of an audit. (5 marks)
4 CLEEVES CO
(a) Reporting non-compliance
Non-compliance refers to acts of omission or commission by the entity being audited, either intentional or unintentional, that
are contrary to the prevailing laws or regulations.
To management
Regarding non-compliance that comes to the auditor’s attention the auditor should, as soon as practicable, either:
■ communicate with those charged with governance; or
■ obtain audit evidence that they are appropriately informed.
However, the auditor need not do so for matters that are clearly inconsequential or trivial and may reach agreement1 in
advance on the nature of such matters to be communicated.
If in the auditor’s judgment the non-compliance is believed to be intentional and material, the auditor should communicate
the finding without delay.
If the auditor suspects that members of senior management are involved in non-compliance, the auditor should report the
matter to the next higher level of authority at the entity, if it exists (e.g. an audit committee or a supervisory board). Where
no higher authority exists, or if the auditor believes that the report may not be acted upon or is unsure as to the person to
whom to report, the auditor would consider seeking legal advice.
To the users of the auditor’s report on the financial statements
If the auditor concludes that the non-compliance has a material effect on the financial statements, and has not been properly
reflected in the financial statements, the auditor expresses a qualified (i.e. ‘except for disagreement’) or an adverse opinion.
If the auditor is precluded by the entity from obtaining sufficient appropriate audit evidence to evaluate whether or not noncompliance
that may be material to the financial statements has (or is likely to have) occurred, the auditor should express a
qualified opinion or a disclaimer of opinion on the financial statements on the basis of a limitation on the scope of the audit.
Tutorial note: For example, if management denies the auditor access to information from which he would be able to assess
whether or not illegal dumping had taken place (and, if so, the extent of it).
If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by circumstances
rather than by the entity, the auditor should consider the effect on the auditor’s report.
Tutorial note: For example, if new legal requirements have been announced as effective but the detailed regulations are not
yet published.
To regulatory and enforcement authorities
The auditor’s duty of confidentiality ordinarily precludes reporting non-compliance to a third party. However, in certain
circumstances, that duty of confidentiality is overridden by statute, law or by courts of law (e.g. in some countries the auditor
is required to report non-compliance by financial institutions to the supervisory authorities). The auditor may need to seek
legal advice in such circumstances, giving due consideration to the auditor’s responsibility to the public interest.