选择题：关于资产损失的税前扣除,下列表述正确的有()。

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题目内容：

关于资产损失的税前扣除，下列表述正确的有()。

A.公安机关的结案证明是具有法律效力的外部证据

B.商业零售企业存货由于运输失事形成的损失为存货正常损失

C.金融企业发生的符合条件的涉农贷款和中小企业贷款损失，应先冲减准备金，不足部分据实税前扣除

D.借款人被吊销营业执照，追偿后仍未收回的贷款类债权，可作为贷款损失税前扣除

E.债务人逾期3年以上未清偿，且有确凿证据证明无力清偿的应收款项，可作为坏账损失税前扣除

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(ii) Identify and explain the potential financial statement risks caused by the

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(iii) Can internal audit services be undertaken for an audit client? (4 marks)Re

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(b) You are the audit manager of Petrie Co, a private company, that retails kitc

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(c) You have been making preliminary inquiries regarding matters arising from th

(c) You have been making preliminary inquiries regarding matters arising from the previous year’s aud

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(b) You are an audit manager in a firm of Chartered Certified Accountants curren

(b) You are an audit manager in a firm of Chartered Certified Accountants currently assigned to the a

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