1975年2月，西方 十国集团以及瑞士和卢森堡共12个国家的中央银行成立了巴塞尔银行监管委员会，其发起机构是（ ）。
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1 .Which of the following procedures would most likely be included in a review engagement of a nonissuer?
A Assessing the internal control structure. B Inquiring about related party transactions. C Preparing a bank transfer schedule. D Performing cutoff tests on sales and purchases transactions.
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3 .Which of the following statements is true regarding analytical procedures in a review engagement?
A Analytical procedures are not required to be used as a substantive test. B Analytical procedures involve the use of both financial and nonfinancial data. C Analytical procedures are required to be used in the final review stage. D Analytical procedures do not involve comparisons of recorded amount...
4 .在会计核算的基本前提中，界定会计核算空间范围的是（ ）。
A 持续经营 B 会计主体 C 会计期间 D 货币计量
5 .A nonissuer requests that a CPA change an audit engagement to a review engagement. If the accountant agrees to the change, how, if at all, should the accountant’s review report be modified?
A The accountant should issue the review report without mentioning the change in engagement. B The accountant should include in the review report a disclaimer of an audit opinion. C The accountant should include in the review report a reference to the original engagement but not the reason for the c...
7 .Before reissuing a compilation report on the financial statements of a nonissuer for the prior year, the predecessor accountant is required to:
A Verify that the reissued report will not be used to obtain credit from a financial institution. B Make inquiries about actions taken at meetings of the board of directors during the current year. C Compare the prior year's financial statements with those of the current year. D Review the successor...
8 .线性回归模型中误差项的含义是（ ）。
A 回归直线的截距 B 回归直线的斜率 C 观测值和估计值之间的残值 D 除X和Y线性关系之外的随机因素对Y的影响
9 .Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?
A Letters for underwriters typically give negative assurance on unaudited interim financial information. B Letters for underwriters are required by the Securities Act of 1933 for the initial public sale of registered securities. C Letters for underwriters usually are included in the registration sta...
10 .我国目前的金融监管体制是（ ）。
A 以中国人民银行为主的综合监管体制 B 独立于中央银行的分业监管体制 C 以中国人民银行为全国唯一监管机构的体制 D 以中国银行业监督管理委员会为主的综合监管体制
