The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
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1 .以下各种方法，哪一种不能用来进行资本预算决策需要的投资评价？（ ）
A 会计收益率。 B 内部回报率。 C 获利指数。 D 要求的收益率。
2 .Which statement is true with respect to discussion among engagement personnel regarding the risk of material misstatement due to fraud?
A Discussion among engagement personnel regarding the risk of material misstatement due to fraud is recommended but not required. B The discussion should occur only during the planning stage of the audit. C Audit documentation must include a description of the discussion. D All key members of the au...
3 .对于一个给定的投资项目，使得现金流入现值等于现金流出现值的贴现率被称为（ ）。
A 最低投资回报率。 B 回收率。 C 内部回报率。 D 资本成本。
4 .An auditor concludes that client management has been involved in noncompliance with a certain law and that this fact has not been properly accounted for or disclosed. The auditor should withdraw from the engagement if the:
A Auditor is unable to obtain sufficient appropriate audit evidence about the noncompliance. B Noncompliance is serious enough to result in monetary fines for the management involved in noncompliance. C Client refuses to accept the auditor's report as modified for the noncompliance. D Noncompliance ...
5 .—个投资项目的净现值表示（ ）。
A 实际总现金流入减去实际总现金流出。 B 贴现的现金流入超过贴现的现金流出的部分。 C 税后总现金流量，包含折旧的税盾。 D 项目使用年限内累积的会计利润。
7 .甲公司正在分析是否投资一台新的设备来制造新产品。这台设备将花费2000000元，预期使用年限为10年，对于财务报告和税收目的，将选用直线法进行折旧。公司的有效税率为40%，最低资本回报率为14%。项目其他的相关信息如下所示：每年销售量为10000单位；售价为200元/单位；变动成本为140元/单位。变动成本减少10%将导致净现值大约增加（ ）。
A 312000元。 B 438000元。 C 730000元。 D 734000元。
8 .Inherent risk and control risk differ from detection risk in that they
A Arise from the misapplication of auditing procedures. B May be assessed in either quantitative or nonquantitative terms. C Exist independently of the financial statement audit. D d. Can be changed at the auditor’s discretion.
9 .两个互斥的资本项目的相关信息如下表所示。两个互斥资本项目的相关信息 （单位：元） 项目A 项目B 初始投资 200000 300000 净现金流入 第1年 80000 160000 第2年 100000 140000 第3年 120000 120000 所有的现金流量在年末发生。基于以上信息，以下各项描述中，哪一项不正确？（ ）
A A项目资本成本为10%，其净现值为45440元。 B B项目资本成本为12%，其净现值为39900元。 C B项目的内部回报率比A项目的内部回报率高。 D A项目的回收期比B项目的回收期长。
10 .Which of the following statements is correct concerning an auditor's assessment of control risk?
A The basis for an auditor's conclusions about the assessed level of control risk need not be documented unless the auditor's risk assessment is based on the effective operation of controls. B Assessing control risk may be performed concurrently during an audit with obtaining an understanding of the...
