关于政策性银行的投资业务，下列说法错误的是（ ）。
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1 .5.1 Which THREE of the following are purposes of a letter of engagement?(1) To set out the form of any report to be issued(2) To provide constructive suggestions to management concerning improvements in internal control(3) To document and confirm acceptance of the appointment(4) To document management’s and the auditor’s respective responsibilities(5) To provide evidence on matters where other evidence is not expected to exist
A 3, 4 and 5 B 1, 2 and 3 C 1, 3 and 4 D 2, 3 and 5
2 .5.3 Which of the following procedures should an auditor carry out as soon as practicable after accepting a new audit appointment?
A Send an engagement letter setting out his undertaking of his responsibilities as auditor B Communicate with the previous auditor to see if there is any professional reason why the appointment should not stand C Ensure that he is not disqualified in any way from acting as auditor under local legisl...
3 .5.4 Which of the following factors would be most likely to cause an auditor to decline a new audit engagement?
A The auditor lacks an understanding of the prospective clients operations and industry B Management’s disregard of its responsibility to maintain an adequate internal control environment C The auditor is unable to perform substantive procedures before the year end D The prospective client has alr...
4 .金融机构按照（ ）分为银行金融机构和非银行金融机构。
A 职能作用 B 业务特征 C 活动领域 D 资金来源
5 .下列关于商业银行的说法，错误的是（ ）。
A 早期银行业具有高利贷性质 B 早期的高利贷性质的银行业逐渐适应新的条件转变为现代银行 C 我国自行开办最早的现代商业银行是在上海设立的中国通商银行 D 瑞典银行的设立，标志着适应资本主义生产方式的现代银行的确立
7 .保险公司和被保险人之间订立保险合同，由保险公司在被保险人发生保险事故时给予经济补偿，即保险赔偿，这是保险公司的（ ）职能。
A 分摊经济损失 B 投资 C 防灾防损 D 经济补偿
8 .下列不属于融资类金融机构的是（ ）。
A 各类商业银行 B 养老基金 C 储蓄银行 D 信用合作社
9 .商业银行通过（ ）职能实现资本的融通，把暂时从社会再生产过程中游离出来的闲置资本转化为职能资本。
A 信用中介 B 支付中介 C 信用创造 D 金融服务
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