企业会计准则基本准则的主要内容有总则、会计信息质量要求、财务会计报表要素、会计计量、财务会计报表等内容。（ ）
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1 .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
2 ."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.
3 .会计工作就是围绕着会计要素的核算、确认和财务报告展开的。（ ）
Y 对 N 错
4 .Which of the following management roles would typically be acknowledged in a management representation letter?
A Management's knowledge of fraud is communicated to the audit committee. B Management's compensation is contingent upon operating results. C Management has the responsibility for the design of controls to detect fraud. D Management communicates its views on ethical behavior to its employees.
5 .我国事业单位全部业务采用收付实现制核算。（ ）
Y 对 N 错
7 .Under the ethical standards of the profession, which of the following situations involving nondependent members of an auditor's family is most likely to impair the auditor's independence?
A A spouse's employment with a client. B A parent's immaterial investment in a client. C A first cousin's loan from a client. D A sibling's loan to a director of a client.
8 .An auditor's independence is considered impaired if the auditor has:
A An immaterial, indirect financial interest in a client. B An automobile loan from a client bank, collateralized by the automobile. C A joint, closely-held business investment with the client that is material to the auditor's net worth. D A mortgage loan, executed with a financial institution clien...
9 .According to the ethical standards of the profession, which of the following acts is generally prohibited?
A Revealing confidential client information during a quality review of a professional practice by a team from the state CPA society. B Retaining client records after an engagement is terminated prior to completion and the client has demanded their return. C Accepting a contingent fee for representin...
10 .Rules issued under the Sarbanes-Oxley Act of 2002 restrict former members of an audit engagement team from accepting employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission. How many annual audit period(s) must be completed before such employment can be accepted?
A Two. B One. C Five. D Three.
