单项选择题

The auditor’s report is required to:（）

A. provide an "unqualified" opinion if material uncertainties exist.
B. provide reasonable assurance that the financial statements contain no material misstatements.
C. mention any significant deficiencies in the internal control structure.

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单项选择题

The step in the financial statement analysis framework of processing the data is least likely to include which activity（）

A. Acquiring the company’ s financial statements.
B. Making appropriate adjustments to the financial statements.
C. Preparing exhibits such as graphs.

单项选择题

Which of the following is the best description of the flow of information in an accounting system（）

A. Journal entries, general ledger, trial balance, financial statements.
B. General ledger, trial balance, general journal, financial statements.
C. Financial statements, general ledger, trial balance, general journal.