确定审计意见时,注册会计师需要考虑未更正错报对财务报表影响的广泛性。下列各笔错报中,对财务报表影响最为广泛的是( )。
A.将银行存款计入现金
B.将银行存款计入应收账款
C.高估应收账款
D.坏账准备计提不足
正确答案是C
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Passage Three At last, unemployment is easing. But thelatest low rate-hovering below 6 percent obscures a deeper, longer-termproblem: "skills mismatches" in the labor force, which will onlyworsen in years to come. Accordi
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