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1.Standarty accounting, operating in a given country, are called:
a) local;
b) national;
c) international.
2. Standardization of accounting at the international level has been:
a) International Federation of Accountants;
b) Committee on International Financial Reporting Standards;
c) The International Accounting Standards Board;
3. Which organizations in the territory of the Russian Federation, is not required to prepare financial statements in accordance with IFRS?
a) joint stock companies whose securities are traded on the stock exchanges;
b) small businesses operating within their region;
c) insurance companies.
100. If the audit revealed that require adjustment of other information, the auditor has no right:
a) refuse to issue a conclusion;
b) introduce an explanatory paragraph in the report;
c) to issue an unqualified audit opinion.
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