下列有关注册会计师与专家达成一致意见的说法中，不正确的是（ ）。
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1 .Under the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), which of the following statements is correct?
A Employees are entitled to make investment decisions. B Employees are entitled to have an employer established pension plan. C Employers are prevented from unduly delaying an employee's participation in a pension plan. D Employers are prevented from managing retirement plans.
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A 已向或拟向治理层通报的值得关注的内部控制缺陷，除非在具体情况下不适宜直接向管理理层通报的事项应当向相应层级的管理层通报 B 通报值得管理层关注的内部控制其他缺陷可以采用口头形式 C 如果注册会计师已在上期向...
3 .When verifying a client's compliance with statutes governing employees' wages and hours, an auditor should check the client's personnel records against relevant provisions of which of the following statutes?
A Americans With Disabilities Act. B Fair Labor Standards Act. C Taft-Hartley Act. D National Labor Relations Act.
4 .下列有关注册会计师与第三方沟通的说法中，正确的是（ ）。
A 如果管理层和治理层没有采取纠正措施，注册会计师没有义务向监管机构报告错报 B 注册会计师对第三方承担责任 C 书面沟通文件仅为治理层的使用而编制，在适当的情况下也可以供集团管理层和集团注册会计师使用，但不应...
5 .Which of the following transactions triggers the currency reporting requirements of the Bank Secrecy Act of 1970, as amended?Deposit ofUSD 15,000 in CashPurchase of anUSD 8,000 Traveler's Check
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7 .Certain members of the Tri-State Railway Construction Association decided that something must be done about the disastrous competition, which, when coupled with the depressed status of the industry and economy, was causing financial chaos for many of its members. They met privately after one of the association meetings and decided to allocate construction projects among themselves based upon an historical share of the market. Under the arrangement, a certain designated company would submit the low bid, thereby ensuring that the company would obtain the job. Such an arrangement is:
A Illegal per se, and a criminal violation of the antitrust law. B Legal under antitrust law since it does not fix prices. C Illegal under the rule of reason, but not a criminal violation of the antitrust law. D Legally justifiable due to the economic conditions in the marketplace.
8 .下列有关专家的胜任能力、专业素质和客观性的说法中，不正确的是（ ）。
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9 .Under a nonnegotiable bill of lading, a carrier who accepts goods for shipment must deliver the goods to:
A Any party subsequently named by the seller. B The seller who was issued the bill of lading. C The consignee of the bill of lading. D Any holder of the bill of lading.
10 .下列属于被审计单位内部审计正常发挥作用的根本是（ ）。
A 内部审计人员应有的职业关注 B 内部审计人员和内部审计机构整体的专业胜任能力 C 内部审计的职责范围 D 内部审计的组织地位及其对客观性的影响
