Which is true regarding PCAOB standards surrounding internal control?
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1 .企业提供的会计信息应有助于财务会计报告使用者对企业过去或现在的情况作出评价，对未来的情况作出预测，这体现了会计信息质量要求中的（ ）要求。
A 可靠性 B 相关性 C 可理解性 D 可比性
2 .An auditor's letter issued on significant deficiencies relating to a nonissuer's internal control observed during a financial statement audit should:
A Include a paragraph describing management's assertion concerning the effectiveness of internal control. B Indicate that the audit's purpose was to report on the financial statements and not to provide an opinion on internal control. C Indicate that the significant deficiencies should be disclosed ...
3 .下列关于会计监督的说法正确的有（ ）。
A 对特定主体的经济活动的真实性 B 主要通过价值指标来进行 C 包括事中监督和事后监督，事前不需要进行监督 D 会计监督是会计核算质量的保障
4 .In an audit of an issuer:I. Management must assess and report on internal control.II. The auditor must assess and report on internal control.
A I only. B II only. C Both I and II. D Either I or II.
5 .会计监督职能是指会计人员在进行会计核算的同时，对经济活动的（ ）进行审查。
A 真实性 B 合法性 C 合理性 D 时效性
7 .会计核算的内容是指特定主体的资金运动，包括（ ）等阶段。
A 资金的投入 B 资金的循环与周转 C 资金的储存 D 资金的退出
8 .An auditor would least likely initiate a discussion with those charged with governance concerning:
A The maximum dollar amount of misstatements that could exist without causing the financial statements to be materially misstated. B Disagreements with management as to accounting principles that were resolved during the current year's audit. C The methods used to account for significant unusual tra...
9 .资金运动的内容不包括（ ）。
A 资金的投入和退出 B 资金的循环和周转 C 资金的存储 D 资金的闲置
10 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage most likely is from a (an):
A Report on compliance with laws and regulations. B Client engagement letter. C Attestation report on internal control. D Management representation letter.
