2019年6月CFA一级百题预测_财务_ 金程教育.pdfVIP免费

1-137此预测为考点预测，考题仅为复习参考内部使用资料，严禁传播，否则追究法律责任4.FinancialStatementAnalysis4.1.TheRoleofFinancialReporting4.1.1.重要知识点4.1.1.1.RoleoffinancialreportingFinancialstatementanalysisdefinitionUsefinancialreportspreparedbycompanies,combinedwithotherinformation,toevaluatethepast,current,andpotentialperformanceandfinancialpositionofacompanyforthepurposeofmakinginvestment,credit,andothereconomicdecisions.Theroleoffinancialreportingbycompaniesistoprovideinformationaboutacompany’sperformance,financialposition,andchangesinfinancialpositionthatisusefultoawiderangeofusersinmakingeconomicdecisions.4.1.2.基础题Q-1.Providinginformationabouttheperformanceandfinancialpositionofcompaniessothatuserscanmakeeconomicdecisionsbestdescribestheroleof:（原版书）A.auditing.B.financialreporting.C.financialstatementanalysis.4.2.AuditsofFinancialStatements4.2.1.重要知识点4.2.1.1.Auditsoffinancialstatements定义：Auditreferstotheprocessthatanindependentaccountingfirmexaminedthecompany’sfinancialstatementstoensuretheiraccordancewithspecifiedauditingstandards.理解：Auditsprovidereasonableassurancethatthefinancialstatementsarefairlypresented,meaningthatthereisahighdegreeofprobabilitythattheyarefreeofmaterialerror,fraudorillegalacts.Also,theauditorsmustalsoexpressanopiniononthecompany’sinternalcontrolsystems.Auditreport有四种类型分别是:unqualifiedopinion,qualifiedopinion,adverseopinion,disclaimerofopinionUnqualified(clean)opinion:thefinancialstatementsarecompliancewithapplicableaccountingstandards;Qualifiedopinion:thestatementscontainsseveralexceptionsorlimitationsfromaccountingprinciplesandtheexplanationsofthesedeviationswillbepresentedforuserstodeterminetheirimportance;2-137此预测为考点预测，考题仅为复习参考内部使用资料，严禁传播，否则追究法律责任Adverseopinion:thestatementsareunfairlypresentedandcontainsmaterialdeviationsfromaccountingstandards;Disclaimerofopinion:thelimitationsoffinancialstatementshindertheauditor’sabilitytoexpressanopini...