According to the FASB and IASB conceptual frameworks, which of the following correctly pairs a fundamental qualitative characteristic of useful information with one of its components?
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1 .According to the FASB and IASB conceptual frameworks, one of the fundamental qualitative characteristics of useful financial information is:
A Verifiability. B Comparability. C Relevance. D Timeliness.
2 .An auditor may not issue a qualified opinion when:
A An accounting principle at variance with GAAP is used. B The auditor's report refers to the work of a specialist. C The auditor lacks independence with respect to the audited entity. D A scope limitation prevents the auditor from completing an important audit procedure.
3 .Users of financial statements frequently rely upon the data displayed in the financial statements to predict future financial outcomes. Financial accounting concepts refer to the characteristic of accounting information that provides predictive value to users as the quality of:
A Comparability. B Understandability. C Relevance. D Faithful representation.
4 .A registration statement filed with the SEC contains the reports of two independent auditors on their audits of financial statements for different periods. The predecessor auditor who audited the prior-period financial statements generally should obtain a letter of representation from the :
A Client’s audit committee. B Successor independent auditor. C Securities and Exchange Commission. D Principal underwriter.
5 .下列各项属于企业主营业务收入的是（ ）。
A 出租固定资产取得的收入 B 出售固定资产取得的收入 C 转让无形资产使用权的使用费收入 D 劳务收入
7 .Which of the following statements is not true regarding the auditor’s responsibility for subsequent events?
A The auditor has an active responsibility to make continuing inquiries between the date of the auditor’s report and the date on which the report is submitted. B The auditor has an active responsibility to make continuing inquiries between the date of the financial statements and the date of the a...
8 .下列各项中，不会影响营业利润金额增减的是（ ）。
A 资产减值损失 B 财务费用 C 投资收益 D 营业外收入
9 .Which of the following characteristics of accounting information primarily allows users of financial statements to generate predictions about an organization?
A Neutrality. B Timeliness. C Reliability. D Relevance.
10 .When audited financial statements are presented in a client’s document containing other information, the auditor should:
A Perform inquiry and analytical procedures to ascertain whether the other information is reasonable. B Read the other information to determine that it is consistent with the audited financial statements. C Add an explanatory paragraph to the auditor’s report without changing the opinion on the fi...
