在确定哪些风险是特别风险时，注册会计师应当在考虑识别出的控制对相关风险的抵消效果前，根据风险的性质、潜在错报的重要程度（包括该风险是否可能导致多项错报）和发生的可能性，判断风险是否属于特别风险。在确定风险的性质时，注册会计师应当考虑下列（ ）事项。
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1 .
A 112 B 110 C 109 D 107
2 .在确定哪些风险是特别风险时，注册会计师应当在考虑识别出的控制对相关风险的抵消效果前，根据风险的性质、潜在错报的重要程度（包括该风险是否可能导致多项错报）和发生的可能性，判断风险是否属于特别风险。在确定风险的性质时，注册会计师应当考虑下列（ ）事项。
A 风险是否属于舞弊风险 B 交易的复杂程度 C 风险是否与近期经济环境 D 风险是否涉及异常或超出正常经营过程的重大交易
3 .A small printing company employs four staff. Each member of staff can deal with up to 10print jobs per week. If demand for the company’s products increases beyond 40, the companyplans to recruit an additional member of staff to meet this demand.All staff are employed full time, and are paid for 40 hours per week, regardless of how manyjobs they perform.Which term best describes the staff cost of this printing company?
A A variable cost B A fixed cost C A semi variable cost D A stepped cost
4 .非常规交易是指由于金额或性质异常而不经常发生的交易，例如（ ）。
A 企业购并 B 债务重组 C 重大或有事项 D 正常的销货业务
5 .A company uses the economic order quantity model in determining the quantity of itsproducts that is ordered. Recently, due to an increase in interest rates, the cost of holdinginventory has increased. The amount of materials used by the company, and the fixed cost ofordering materials remains unchanged.What impact will the increase in holding costs have on the economic order quantity andthe annual order costs?
A Economic order quantity Increases；Order costs Decreases B Economic order quantity Decreases；Order costs Decreases C Economic order quantity Decreases；Order costs Increases D Economic order quantity Increases；Order costs Increases
7 .Bob uses marginal costing. During February, he produced 3,000 units of output, and sold2,800 units. Fixed production overheads were $2,000. Bob is considering switching toabsorption costing, and has asked his management accountant to prepare an absorptioncosting income statement for February as well as the usual marginal costing one.Assuming that production and fixed production overheads in January were the same asin February, which of the following statements is correct, regarding February’s profits?
A Marginal costing profit is higher B Absorption costing profit is higher C Marginal costing and absorption costing profits are the same D It is not possible to determine this from the information given.
8 .注册会计师应当从下列（ ）方面了解被审计单位及其环境。
A 行业状况 B 被审计单位的性质 C 被审计单位财务业绩的衡量和评价 D 被审计单位的坏账准备计提情况
9 .
A $346,500 B $390,600 C $409,500 D $417,600
10 .进一步审计程序相对风险评估程序而言，是指注册会计师针对评估的各类交易、账户余额、列报（包括披露，下同）认定层次重大错报风险实施的审计程序，包括（ ）。
A 控制测试 B 细节测试 C 实质性分析程序 D 了解被审计单位及其环境
