To be effective, *ytical procedures in the overall review stage of an audit engagement should be performed by:
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1 .After determining that a related party transaction has, in fact, occurred, an auditor should:
A Obtain an understanding of the business purpose of the transaction. B Perform analytical procedures to verify whether similar transactions occurred, but were not recorded. C Add a separate paragraph to the auditor's standard report to explain the transaction. D Substantiate that the transaction wa...
2 .企业收到资产评估机构出具的评估报告后，将备案材料逐级报送给国有资产监督管理机构或其所出资企业，自评估基准日起一定期限内提出备案申请。该一定期限指的是（ ）。
A 3个月 B 6个月 C 9个月 D 5个月
3 .In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:
A Similar to industry guidelines. B Insensitive to variations. C Susceptible to bias. D Consistent with prior periods.
4 .某国有独资企业的下列行为中，应当进行相关资产评估的有（ ）。
A 产权转让 B 收购国有单位资产 C 以货币财产偿还债务 D 资产涉讼
5 .A client's lawyer is unable to form a conclusion about the likelihood of an unfavorable outcome of pending litigation because of inherent uncertainties. If the litigation's effect on the client's financial statements could be material but it is properly disclosed in the financial statements, the auditor most likely would:
A Withdraw from the engagement because of the lack of information furnished by the lawyer. B Disclaim an opinion on the financial statements because of the materiality of the litigation's effect. C Issue a qualified opinion in the auditor's report because of the lawyer's scope limitation. D Issue an...
7 .To measure how effectively an entity employs its resources, an auditor calculates inventory turnover by dividing average inventory into:
A Gross sales. B Net sales. C Operating income. D Cost of goods sold.
8 .Davidson, CPA, is performing a review under auditing standards of Gold's interim financial information. As part of planning, Davidson reads the audit documentation from the preceding year's annual audit. Which of the following is least likely to affect Davidson's review?
A Scope limitations that were overcome through acceptable alternative procedures. B Identified risks of material misstatement due to fraud. C A summary of both corrected and uncorrected misstatements. D Significant weaknesses in internal control.
9 .如果签约人委托他人代替签字，签字人视情况出具委托人委托其签字并经公证的委托授权书。（ ）
Y 对 N 错
10 .通常情况下对企业规模的认定采取的是单一标准。（ ）
Y 对 N 错
