在向审计客户提供非鉴证服务时，如果会计师事务所采用其他形式的或有收费安排，不利影响存在与否及其严重程度主要取决的因素有（ ）。
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1 .Under the Sales Article of the UCC, which of the following requirements must be met for a writing to be an enforceable contract for the sale of goods?
A The writing must contain the signatures of all parties to the writing. B The writing must contain a term specifying the price of the goods. C The writing must contain a term specifying the quantity of the goods. D The writing must contain the signature of the party seeking to enforce the writing.
2 .下列关于审计收费的说法中，正确的有（ ）。
A 如果审计客户长期未支付应付的审计费用，可能因自身利益产生不利影响 B 收费标准可以由法院或政府公共管理机构规定 C 收费标准与服务性质 D 收费与否或多少取决于鉴证业务的结果
3 .On May 2, Lace Corp., an appliance wholesaler, offered to sell appliances worth USD3,000 to Parco, Inc., a household appliance retailer. The offer was signed by Lace's president, and provided that it would not be withdrawn before June 1. It also included the shipping terms: "F.O.B. -Parco's warehouse." On May 29, Parco mailed an acceptance of Lace's offer. Lace received the acceptance on June 2.If Lace inadvertently ships the wrong appliances to Parco and Parco rejects them two days after receipt, title to the goods will:
A Pass to Parco when they are identified to the contract. B Revert to Lace when they are rejected by Parco. C Remain with Parco until the goods are returned to Lace. D Pass to Parco when they are shipped.
4 .下列有关说法中正确的有（ ）。
A 会计师事务所和注册会计师不得为招揽客户而向推荐方支付佣金 B 会计师事务所人员可以为审计客户提供担任首席法律顾问的服务 C 会计师事务所和注册会计师可以在不影响独立性的前提下因向第三方推荐客户而收取佣金 D 会...
5 .Under the Sales Article of the UCC, which of the following statements is correct regarding the warranty of merchantability arising when there has been a sale of goods by a merchant seller?
A The warranty arises as a matter of law when the seller ordinarily sells the goods purchased. B The warranty arises when the buyer relies on the seller's skill in selecting the goods purchased. C The warranty must be in writing. D The warranty cannot be disclaimed.
7 .Under the Sales Article of the UCC, which of the following rights is(are) available to the buyer when a seller commits an anticipatory breach of contract?Demandassurance ofperformanceCancel thecontractCollectpunitivedamages
A Yes........Yes........No B Yes........Yes........Yes C No.........Yes........Yes D Yes........No.........Yes
8 .Y会计师事务所负责对庚公司（上市公司）2011年度财务报表进行审计，下列属于Y会计师事务所不得在为庚公司提供审计业务的同时所提供的业务有（ ）。
A 编制财务报表 B 资产评估 C 内部审计服务 D 内部控制审计
9 .Which of the following are rights of the owner of a copyright?Reproduce the WorkFair UseDistribute the Work
A Yes........No.........Yes B Yes........Yes........Yes C Yes........Yes........No D No.........Yes........Yes
10 .如果会计师事务所从某一审计客户收取的全部费用占其收费总额的比重很大，将因自身利益或外在压力产生不利影响，会计师事务所应当评价不利影响的严重程度，并在必要时采取防范措施，防范措施主要有（ ）。
A 降低对该客户的依赖 B 与被审计单位签订诚信合约 C 就关键的审计判断向第三方咨询 D 实施外部质量控制复核
