Which of the following procedures would an auditor most likely perform regarding litigation?
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3 .In auditing long-term bonds payable, an auditor most likely would:
A Compare interest expense with the bond payable amount for reasonableness. B Perform analytical procedures on the bond premium and discount accounts. C Confirm the existence of individual bondholders at year-end. D Examine documentation of assets purchased with bond proceeds for liens.
4 .Which of the following procedures would an auditor ordinarily perform first in evaluating the reasonableness of management's accounting estimates?
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7 .（ ）是一个统计总体或分布数列中出现频数最多、频率最高的标志值。
A 众数 B 中位数 C 平均数 D 权数
8 .在不掌握各组单位数的资料，只掌握各组的标志值和各组的标志总量的条件下，则用（ ）。
A 几何平均数 B 调和平均数 C 加权算术平均数 D 算术平均数
9 .在计算发展速度时，常用到（ ）。
A 简单平均数 B 调和平均数 C 几何平均数 D 算术平均数
10 .（ ）是总体或分布中的最大值或最小值。
A 异众比率 B 方差 C 离散系数 D 极值
