The annual financial statements of a publicly held company have been audited, and its interim financial statements have been reviewed. Which of the following is true about the application of professional standards to this review?
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A Adverse opinion. B Qualified opinion. C Unmodified opinion with an explanatory paragraph. D Pro forma opinion.
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4 .Auditors conducting an audit in accordance with the Single Audit Act use a risk-based approach designed to:
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5 .Which of the following is not true about the relationship between quality control standards and professional standards such as GAAS?
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8 .Which of the following procedures ordinarily should be applied when an independent accountant conducts a review of interim financial information of a publicly held entity?
A Perform cut-off tests for cash receipts and disbursements. B Verify changes in key account balances. C Inspect the open purchase order file. D Read the minutes of the board of directors' meetings.
9 .Green, CPA, is aware that Green's name is to be included in the annual report of National Company, a publicly-held entity, because Green has audited the annual financial statements included therein. National's quarterly financial statements are also contained in the annual report. Green has not audited but has reviewed these interim financial statements. Green should request that:I.Green's name not be included in the annual report.II.The interim financial statements be marked as unaudited.
A Both I and II. B Either I or II. C I only. D II only.
10 .下列关于税收的表述，错误的是（ ）。
A 税收的本质是一种分配关系 B 国家征税的依据是财产权利 C 国家征税是为了满足社会公共需要 D 税收是国家取得财政收入的一种重要工具
