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SAS99/1141ConsiderationofFraudinaFinancialStatementAudit財(cái)務(wù)報(bào)表審計(jì)中對(duì)舞弊的考慮StatementonAuditingStandards,OverallRequirement,Anauditshouldbeplannedandperformedtoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatements,whethercausedbyerrororfraud.審計(jì)人有責(zé)任按照審計(jì)準(zhǔn)則的規(guī)定實(shí)施審計(jì)工作,獲取財(cái)務(wù)報(bào)表在整體上不存在重大錯(cuò)報(bào)的合理保證,無(wú)論該錯(cuò)報(bào)是由于舞弊還是錯(cuò)誤導(dǎo)致。Anauditrequiresdueprofessionalcare,whichinturnrequiresthattheauditorexerciseprofessionalskepticism.審計(jì)人應(yīng)當(dāng)以職業(yè)懷疑態(tài)度計(jì)劃和實(shí)施審計(jì)工作。,CausesofMisstatements,Errors(錯(cuò)誤)Fraud(舞弊)MisappropriationofAssets侵占資產(chǎn)導(dǎo)致的錯(cuò)報(bào)FraudulentFinancialReporting對(duì)財(cái)務(wù)信息作出虛假報(bào)告導(dǎo)致的錯(cuò)報(bào),WhatisError?,錯(cuò)誤是指導(dǎo)致財(cái)務(wù)報(bào)表錯(cuò)報(bào)的非故意行為,主要包括:為編制財(cái)務(wù)報(bào)表而收集和處理數(shù)據(jù)時(shí)發(fā)生失誤;由于疏忽和誤解有關(guān)事實(shí)而作出不恰當(dāng)?shù)臅?huì)計(jì)估計(jì);在運(yùn)用與確認(rèn)、計(jì)量、分類或列報(bào)(包括披露,下同)相關(guān)的會(huì)計(jì)政策時(shí)發(fā)生失誤。,WhatisFraud?,舞弊是指被審計(jì)單位的管理層、治理層、員工或第三方使用欺騙手段獲取不當(dāng)或非法利益的故意行為。舞弊是一個(gè)寬泛的法律概念,準(zhǔn)則并不要求審計(jì)人對(duì)舞弊是否已經(jīng)發(fā)生作出法律意義上的判定,只要求關(guān)注導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的舞弊。Intentional(故意)todeceive(欺騙)tostealassets(盜竊資產(chǎn))Defalcation(盜用公款)FraudulentFinancialReporting(虛假財(cái)務(wù)報(bào)告),RecentStudyonFraud,Surveyof121partners354Irregularities55.4%weremanagementfraud80.0%werematerialtothefinancialstatements44.6weredefalcationsOnly35.9%werematerial,TypesofManagementFraud,MoralDecay,AttendeesattheApril,1998BusinessWeekForumofChiefFinancialOfficersrevealed:67%ofCFOssaidtheyhadbeenaskedbyseniorcompanyexecutivestomisrepresentcorporatefinancialresults12%ofCFOsadmittedtheyhadactuallymisrepresentedfinancialresults55%saidtheyhadfoughtoffrequeststo“cookthebooks”Honestystudies1961:12%1986:31%2002:?Dishonestmodelingwhoareourheroes.,EthicsatWork,76%ofemployeesinbusinesshaveobservedahighlevelofillegalorunethicalconductatworkinthepast12months49%ofemployeesinbusinesshaveobservedmisconductthat,ifrevealed,wouldcausetheirfirmsto“significantlylosepublictrust”KPMG2000OrganizationalIntegritySurvey,FinancialStatementFraud,Financialstatementfraudcausesadecreaseinmarketvalueofstockofapproximately500to1,000timestheamountofthefraud.,$7millionfraud,$2billiondropinstockvalue,LargestBankruptcyFilings(1980toPresent),SAS99,Fraudcanneverbecompletelyeliminated,stepscanbetakentowarddetectingitinatimelymanner.BecomingfamiliarwiththeriskfactorslistedinSAS99willplaceemployeesinabetterpositiontorecognizesituationsthatareassociatedwiththecommissionoffraudulentacts.,TwoTypesofFraudConsideredinanAudit,Fraudulentfinancialreporting(“cookingthebooks”)-examplesFalsificationofaccountingrecordsOmissionsoftransactions對(duì)財(cái)務(wù)信息作出虛假報(bào)告導(dǎo)致的錯(cuò)報(bào)Misappropriationofassets-examples:TheftofassetsFraudulentexpenditures侵占資產(chǎn)導(dǎo)致的錯(cuò)報(bào),Fraudulentfinancialreportingmaybeaccomplishedby:,Manipulation,falsification,oralterationofaccountingrecords,supportingdocumentsfromwhichfinancialstatementsareprepared對(duì)財(cái)務(wù)報(bào)表所依據(jù)的會(huì)計(jì)記錄或相關(guān)文件記錄的操縱、偽造或篡改;,Fraudulentfinancialreportingmaybeaccomplishedby:,Misrepresentationinorintentionalomissionofsignificantinformationonfinancialstatements對(duì)交易、事項(xiàng)或其他重要信息在財(cái)務(wù)報(bào)表中的不真實(shí)表達(dá)或故意遺漏;,Fraudulentfinancialreportingmaybeaccomplishedby:,Intentionalmisapplicationofaccountingprinciplesrelatingtoamounts,classification,mannerofpresentation,ordisclosure對(duì)與確認(rèn)、計(jì)量、分類或列報(bào)有關(guān)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的故意誤用。,Misappropriationofassets:,Embezzlingcash,theftofinventory/assetsCausinganentitytopayforgoodsorservicesnotreceived貪污收入款項(xiàng);盜取貨幣資金、實(shí)物資產(chǎn)或無(wú)形資產(chǎn);使被審計(jì)單位對(duì)虛構(gòu)的商品或勞務(wù)付款;將被審計(jì)單位資產(chǎn)挪為私用。Falseormisleadingrecordsanddocuments侵占資產(chǎn)通常伴隨著虛假或誤導(dǎo)性的文件記錄,其目的是隱瞞資產(chǎn)缺失或未經(jīng)適當(dāng)授權(quán)使用資產(chǎn)的事實(shí)。,Threeconditionsgenerallyarepresentwhenfraudoccurs,MotiveOpportunityRationalization對(duì)財(cái)務(wù)信息作出虛假報(bào)告的動(dòng)機(jī)主要包括:(一)迎合市場(chǎng)預(yù)期或特定監(jiān)管要求;(二)牟取以財(cái)務(wù)業(yè)績(jī)?yōu)榛A(chǔ)的私人報(bào)酬最大化;(三)偷逃或騙取稅款;(四)騙取外部資金;(五)掩蓋侵占資產(chǎn)的事實(shí)。,TheFraudTriangle,Motive,Opportunity,Rationalization,Whatcanbedonetohelpcontrolfraud?,ClearwrittenpoliciesandproceduresMaintaindocumentationAssetsecurityInternalcontrolsystemToneatthetop,Itsmanagementsresponsibilityto:,SetthepropertoneCreateandmaintainacultureofhonestyandethicalbehaviorEstablishappropriatecontrols管理層有責(zé)任在治理層的監(jiān)督下建立良好的控制環(huán)境,維護(hù)有關(guān)政策和程序,以保證有序和有效地開(kāi)展業(yè)務(wù)活動(dòng),包括制定和維護(hù)與財(cái)務(wù)報(bào)告可靠性相關(guān)的控制,并對(duì)可能導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的風(fēng)險(xiǎn)實(shí)施管理。,EthicsandLeadership,LeadershipistheabilitytoseearoundcornersLeadershipistheabilitytoseetheproblembeforeothersLeadershipistheabilitytofixtheproblembeforeitbecomesaheadline,Reasonableassurance,InternalControls-helptoprevent/detectfraudulentactivityManagement/employeesmayhavethecapabilitytooverrideorcircumventcontrolsCollusion內(nèi)部控制的固有局限性,SASrequiresauditortohave“professionalskepticism”,AquestioningattitudeandacriticalassessmentofauditevidenceFraudmaybepresentregardlessoftheauditorsbeliefaboutmanagementshonestyandintegrity審計(jì)人應(yīng)當(dāng)在整個(gè)審計(jì)過(guò)程中以職業(yè)懷疑態(tài)度計(jì)劃和實(shí)施審計(jì)工作,充分考慮由于舞弊導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的可能性,而不應(yīng)依賴以往審計(jì)中對(duì)管理層、治理層誠(chéng)信形成的判斷。,ProfessionalSkepticism,AnattitudethatincludesaquestioningmindandacriticalassessmentofauditevidenceTheengagementshouldbeconductedrecognizingpossibilityofmaterialmisstatementduetofraudAnauditorshouldnotbesatisfiedwithlessthanpersuasiveevidence,OverviewoftheFraudAuditProcess,Brainstorming,ObtainingRiskInfo.,IdentifyingRisks,AssessingRisks,RespondingtoRisks,EvaluatingEvidence,Communicating,Documenting,On-GoingProcessThroughouttheAudit,BRAINSTORMING,PerformedatbeginningofAuditAllpersonnelinvolved.Consistof:AnalyticalanalysisofaccountsAnalysisofInternalControlAnalysisofMotivationandOpportunityDeterminewhereandhowafraudcouldtakeplace.Includeriskofmanagementoverrideofcontrols,BRAINSTORMING,DevelopHypothesesandRankOrderthemforlikelihoodandexplanationvalue.Developauditprocedures,withskepticism,thataddressesthehypotheses.Shouldcontinuethroughouttheaudit.,ApproachtoFraud,IdentifyRisks,IdentifyPossibilityofFraud,GenerateHypotheses,ConductAuditAssumingPossibilityofFraud,StaffDiscussion,由于舞弊導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的可能性,重大錯(cuò)報(bào)可能發(fā)生的領(lǐng)域及方式;在遇到哪些情形時(shí)需要考慮存在舞弊的可能性;已了解的可能產(chǎn)生舞弊動(dòng)機(jī)或壓力、提供舞弊機(jī)會(huì)、營(yíng)造舞弊行為合理化環(huán)境的外部和內(nèi)部因素;已注意到的對(duì)被審計(jì)單位舞弊的指控;已注意到的管理層或員工在行為或生活方式上出現(xiàn)的異?;驘o(wú)法解釋的變化;管理層凌駕于控制之上的可能性;是否有跡象表明管理層操縱利潤(rùn),以及采取的可能導(dǎo)致舞弊的操縱利潤(rùn)手段;管理層對(duì)接觸現(xiàn)金或其他易被侵占資產(chǎn)的員工實(shí)施監(jiān)督的情況;為應(yīng)對(duì)舞弊導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)可能性而選擇的審計(jì)程序,以及各種審計(jì)程序的有效性;如何使擬實(shí)施審計(jì)程序的性質(zhì)、時(shí)間和范圍不易為被審計(jì)單位預(yù)見(jiàn)。,ObtainingRiskInfo.,InquiriesofmanagementandothersaboutfraudriskandtheirresponsetotheriskDirectknowledge(resultsofanalyticalprocedures)AllegationsoffraudbyothersProgramsandcontrolsestablishedtomitigatethespecificrisksoffraudidentified,SAS99,Auditorsneedtoobtaininformationabouttheentitytoidentifytherisksofmaterialmisstatementduetofraud.Makeinquiriesofmanagementandotherswithintheentitytoobtaintheirviewsabouttherisksoffraudandhowtheyareaddressed.,Auditorsshouldinquireofmanagementabout:,KnowledgeofanyfraudorsuspectedfraudAnyallegationsaboutfraudRisksoffraudintheentityProgramsandcontrolsthatmitigatetheserisksMonitoringofoperationlocationsandbusinesssegments;andanylocationorsegmentsthatmighthavehigherfraudriskIfandhowmanagementcommunicatesitsviewsonbusinesspracticesandethicsAnyfraud-relatedreportsithasmadetotheauditcommittee,審計(jì)人應(yīng)當(dāng)向管理層詢問(wèn)下列事項(xiàng):,管理層對(duì)舞弊導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估;管理層對(duì)舞弊風(fēng)險(xiǎn)的識(shí)別和應(yīng)對(duì)過(guò)程;管理層就其對(duì)舞弊風(fēng)險(xiǎn)的識(shí)別和應(yīng)對(duì)過(guò)程與治理層溝通的情況;管理層就其經(jīng)營(yíng)理念及道德觀念與員工溝通的情況。,Forthosewithaninternalauditfunction,auditorshouldinquireappropriateinternalauditpersonnelabout:,TheirviewsabouttherisksoffraudAndknowledgeoffraudorsuspectedfraudAnyfraud-relatedworktheyhavedoneTheadequacyofmanagementsresponsestoanyfraud-relatedfindings,審計(jì)人應(yīng)當(dāng)詢問(wèn)內(nèi)部審計(jì)人員:,內(nèi)部審計(jì)人員對(duì)被審計(jì)單位舞弊風(fēng)險(xiǎn)的認(rèn)識(shí);內(nèi)部審計(jì)人員在本期是否實(shí)施了用以發(fā)現(xiàn)舞弊的程序;管理層對(duì)通過(guò)內(nèi)部審計(jì)程序發(fā)現(xiàn)的舞弊是否采取了適當(dāng)?shù)膽?yīng)對(duì)措施;內(nèi)部審計(jì)人員是否了解任何舞弊事實(shí)、舞弊嫌疑或舞弊指控。,Otherswithintheorganizationtheauditormaywanttotalktoinclude:,EmployeeswithvaryinglevelsofauthorityPersonnelwithwhomtheauditorcomesintocontactwithduringthecourseoftheauditOperatingpersonnelnotdirectlyinvolvedinthefinancialreportingprocessEmployeesinvolvedininitiating,recording,orprocessingcomplexorunusualtransactionsIn-houselegalcounsel,Otherswithintheorganizationtheauditormaywanttotalktoinclude:,不直接參與財(cái)務(wù)報(bào)告過(guò)程的業(yè)務(wù)人員;負(fù)責(zé)生成、處理或記錄復(fù)雜、異常交易的人員及其監(jiān)督人員;負(fù)責(zé)法律事務(wù)的人員;負(fù)責(zé)道德事務(wù)的人員;負(fù)責(zé)處理舞弊指控的人員。在詢問(wèn)時(shí),審計(jì)人應(yīng)當(dāng)考慮詢問(wèn)不同級(jí)別的人員。,Whyaresuchinquiriesimportant?,FraudisoftenuncoveredthroughinformationreceivedinresponsetoinquiriesEmployeesopportunitytoconveyinformationtotheauditorthatmaynothavebeencommunicatedAuditorhasadifferentperspectivewithintheorganization,IdentifyingFraudRisks,ProfessionaljudgmentrequiredThinkintermsofincentive/pressures,opportunities,andrationalizationRiskattributestoconsider:Typeofrisk:reportingormisappropriationSignificanceoftheriskcoulditbematerialLikelihoodofRiskPervasivenessofrisk,舞弊風(fēng)險(xiǎn)因素,舞弊風(fēng)險(xiǎn)因素是指審計(jì)人在了解被審計(jì)單位及其環(huán)境時(shí)識(shí)別的、可能表明存在舞弊動(dòng)機(jī)或壓力、機(jī)會(huì)的事項(xiàng)或情況,以及被審計(jì)單位對(duì)可能存在的舞弊行為的合理化解釋。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)運(yùn)用職業(yè)判斷,考慮被審計(jì)單位的規(guī)模、復(fù)雜程度、所有權(quán)結(jié)構(gòu)及所處行業(yè)等,以確定舞弊風(fēng)險(xiǎn)因素的相關(guān)性和重要程度。,AssessingFraudRisks,ProfessionalJudgmentConsiderunderstandingofinternalcontrolEvaluationofentitysprogramsandcontrolsthataddressfraudrisksAssessriskstakingintoaccountthisevaluation審計(jì)人應(yīng)當(dāng)了解管理層為防止或發(fā)現(xiàn)舞弊而設(shè)計(jì)、實(shí)施的內(nèi)部控制,以進(jìn)一步了解舞弊風(fēng)險(xiǎn)因素及管理層對(duì)舞弊風(fēng)險(xiǎn)的態(tài)度。,在運(yùn)用職業(yè)判斷評(píng)估舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)應(yīng)當(dāng)考慮:,實(shí)施風(fēng)險(xiǎn)評(píng)估程序獲取的信息,并考慮各類交易、賬戶余額、列報(bào),以識(shí)別舞弊風(fēng)險(xiǎn);將識(shí)別的風(fēng)險(xiǎn)與認(rèn)定層次可能發(fā)生錯(cuò)報(bào)的領(lǐng)域相聯(lián)系;識(shí)別的風(fēng)險(xiǎn)是否重大;識(shí)別的風(fēng)險(xiǎn)導(dǎo)致財(cái)務(wù)報(bào)表發(fā)生重大錯(cuò)報(bào)的可能性。,RespondingtoRisks,Overallresponses-AltertheoverallwaytheauditisconductedMoreexperiencedstaffMoreattentiontoaccountingpoliciesLesspredictableprocedures-考慮人員的適當(dāng)分派和督導(dǎo);-考慮被審計(jì)單位采用的會(huì)計(jì)政策;-在選擇進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間和范圍時(shí),應(yīng)當(dāng)注意使某些程序不為被審計(jì)單位預(yù)見(jiàn)或事先了解。,RespondingtoRisks,SpecificresponsesConsiderneedtoincreaseevidencebychangingthenature,timingandextentofauditprocedures改變擬實(shí)施審計(jì)程序的性質(zhì),以獲取更為可靠、相關(guān)的審計(jì)證據(jù),或獲取其他佐證性信息,包括更加重視實(shí)地觀察或檢查,在實(shí)施函證程序時(shí)改變常規(guī)函證內(nèi)容,詢問(wèn)被審計(jì)單位的非財(cái)務(wù)人員等;改變實(shí)質(zhì)性程序的時(shí)間,包括在期末或接近期末實(shí)施實(shí)質(zhì)性程序,或針對(duì)本期較早時(shí)間發(fā)生的交易事項(xiàng)或貫穿于整個(gè)本期的交易事項(xiàng)實(shí)施測(cè)試;改變審計(jì)程序的范圍,包括擴(kuò)大樣本規(guī)模,采用更詳細(xì)的數(shù)據(jù)實(shí)施分析程序等。,managementoverrideofcontrols,Onallaudits,theauditorshouldconsiderthepossibilityofmanagementoverrideofcontrolsandexamine:AdjustingjournalentriesAccountingestimatesUnusualsignificanttransactions,管理層凌駕于控制之上的風(fēng)險(xiǎn),審計(jì)人針對(duì)該特別風(fēng)險(xiǎn)應(yīng)當(dāng)實(shí)施的審計(jì)程序包括:測(cè)試日常會(huì)計(jì)核算過(guò)程中作出的會(huì)計(jì)分錄以及為編制財(cái)務(wù)報(bào)表作出的調(diào)整分錄是否適當(dāng);復(fù)核會(huì)計(jì)估計(jì)是否有失公允,從而可能產(chǎn)生舞弊導(dǎo)致的重大錯(cuò)報(bào);對(duì)于注意到的、超出正常經(jīng)營(yíng)過(guò)程或基于對(duì)被審計(jì)單位及其環(huán)境的了解顯得異常的重大交易,了解其商業(yè)理由的合理性。,EvaluatingEvidence,AssessriskoffraudthroughouttheauditEvaluateanalyticalproceduresperformedassubstantivetestsandatoverallreviewstageEvaluateriskoffraudnearcompletionoffieldworkEvaluatefindings;ifevidencesignalsfraudmightexist,considerwhetherspecialistsareneededfortheauditteamRespondtomisstatements,Communicating,Whenever“evidenceoffraud”isfound,itshouldbebroughttotheattentionoftheappropriatelevelofmanagement.EvenifthematterisinconsequentialAllfraudtoanappropriatelevelofmanagementAllmanagementfraudtoauditcommitteeAllmaterialfraudtomanagementandauditcommitteeDetermineifreportableconditionsrelatedtointernalcontrolhavebeenidentified;communicatethemtotheauditcommittee,Documenting,Documentallstepsrelatedtofraud:StaffdiscussionInformationusedtoidentifyriskoffraudFraudrisksidentifiedAssessedrisksafterconsideringprogramsandcontrolsResultsofassessmentoffraudriskEvaluationofauditevidenceCommunicationsrequirementsIfimproperrevenuerecognitionwasnotconsideredarisk,whyitwasnt?Gooddocumentationofresultsisvital.,CaseStudyReview,WorldCom,OBJECTIVEOFFRAUD:Reportincreasedearnings&revenuesHoldlinecostsat42%(whentherestoftheindustrywasat50%_,WorldComHowTheyDidit,ReductionofReportedLineCostsBiggestExpenseAnalystsPaidaGreatDealofAttentiontoit.$6.412Billionimproperlyreducedcosts:Capitalizinglinecosts-$3.852BillionReleasingaccrualsrestructuring.AlldirectedbySeniorAccountingPersonnel,WorldComCapitalizingExpenses,OversightatTop,CapitalRecording,Clinton,MS,GeneralLedger,PropertyAccounting,Texas,Responsiblefortracking&approvingentries,MCIWashington,DC,WorldCom-Revenue,Oversightatthetop,ListofAccountingOpportunities,JournalEntries,roundfigures,000,RealOperatingResults,WorldComOtherActivities,ReducedotherexpensesSelling,G&ADepreciationTaxesTookaccrualsestablishedforotherpurposestocorporatetorelease.Improperlyallocatedcoststotrackingstocks(
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