Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review:
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1 .Financial statements of a nonissuer compiled without audit or review by an accountant should be accompanied by a report stating that:
A The accountant has not audited or reviewed the financial statements. B A compilation primarily includes applying analytical procedures to management's financial data and making inquiries of company management. C The scope of the accountant's procedures has not been restricted in testing the financ...
2 .To compile financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services, an accountant should:
A Make inquiries of significant customers, vendors, and creditors. B Review bank statement reconciliations. C Obtain a general understanding of the client's business transactions. D Identify material misstatements in the financial statements.
3 .在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额是（ ）。
A 可变现净值 B 现值 C 价格 D 公允价值
4 .During an engagement to review the financial statements of a nonissuer, an accountant becomes aware that several leases that should be capitalized are not capitalized. The accountant considers these leases to be material to the financial statements. The accountant decides to modify the standard review report because management will not capitalize the leases. Under these circumstances, the accountant should:
A Disclose the departure from GAAP in a separate paragraph of the accountant's report. B Express no assurance of any kind on the entity's financial statements. C Issue an adverse opinion because of the departure from GAAP. D Emphasize that the financial statements are for limited use only.
5 .根据美国经济学家科斯的企业理论，下列说法中正确的是（ ）。
A 企业是市场机制的核心 B 企业是市场机制的补充物 C 签订 D 企业是为了节约交易成本而产生的
7 .企业实行价格歧视的基本原则是（ ）。
A 不同市场上的平均收益相等并且等于边际成本 B 不同市场的边际收益相等并且大于边际成本 C 不同市场的边际收益相等并且等于边际成本 D 不同市场上的平均收益相等并且小于边际成本
8 .Baker, CPA, was engaged to review the financial statements of Hall Co., a nonissuer. During the engagement Baker uncovered a complex scheme involving client illegal acts and fraud that materially affect Hall's financial statements. If Baker believes that modification of the standard review report is not adequate to indicate the deficiencies in the financial statements, Baker should:
A Disclaim an opinion. B Issue a qualified opinion. C Withdraw from the engagement. D Issue an adverse opinion.
9 .根据《中华人民共和国合同法》，违约责任的承担方式不包括（ ）。
A 继续履行 B 支付违约金 C 赔礼道歉 D 违约损害赔偿
10 .Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonissuer?
A Communicating significant deficiencies discovered during the assessment of control risk. B Sending bank confirmation letters to the entity's financial institutions. C Obtaining a client representation letter from members of management. D Examining cash disbursements in the subsequent period for un...
