What is an auditor's responsibility for supplementary information, such as disclosure of pension information, which is outside the basic financial statements but required by GAAP?
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A 22506 元。 B 26472 元。 C 52320元。 D 58320元。
2 .Jules, CPA, is reporting on comparative financial statements, but Shah, CPA conducted the previous year's audit. Which of the following is not true in this situation?
A If Shah's report will be presented, management will need to provide a representation letter to Shah. B If Shah's report was qualified due to a scope limitation, Jules may still issue an unmodified opinion on the current year's financial statements. C If Shah's report is not presented, an other-mat...
3 .在估算“税后增量现金流”时，以下三个因素中哪些因素需要考虑？（ ） Ⅰ.沉没成本。Ⅱ.项目相关的净运营资本变化。Ⅲ.预测的通货膨胀。
A 只有Ⅲ。 B 只有Ⅱ，Ⅲ。 C 只有Ⅱ。 D 只有Ⅰ。
4 .Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
A Inquire about payroll checks that were recorded before the year-end but cashed after the year-end. B Examine changes in the quoted market prices of investments purchased since the year-end. C Apply analytical procedures to the details of the balance sheet accounts that were tested at interim dates...
5 .甲公司在考虑升级一台原有设备。甲公司使用现金流量贴现法分析资本投资，公司的有效所得税税率为40%。甲公司的相关数据如下表所示。 甲公司相关数据 （单位：元） 现有设备 新设备 原始成本 100000 190000 累计折旧 90000 － 当前市值 6000 190000 应收账款 12000 16000 应付账款 4200 5000 基于以上信息，在使用现金流量贴现法时，该设备升级的初始投资额应该是多少元？（ ）
A 184800元。 B 185600元。 C 191600元。 D 192400元。
7 .甲公司使用净现值法分析资本项目。公司计划在2012年12月31日购买价值4800000元的可折旧资产。预计新资产的使用年限为4年，最后的可回收价值为0，使用直线法折旧。新的资产将替换现有资产，旧资产的售价为700000元。现有资产的税基为660000元。公司的有效税率为40%，并且假设任何影响税收的收入或损失都发生在年末。公司的净现值分析的贴现率为10%。在净现值分析中，与新资产折旧相关的金额为（ ）。
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10 .If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is
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