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（ ）。
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1 .When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical procedures and:
A Observing the distribution of paychecks. B Footing and crossfooting the payroll register. C Recalculating payroll accruals. D Inspecting payroll tax returns.
2 .根据《企业国有资产交易监督管理办法》，企业增资通过产权交易机构网站对外披露信息公开征集投资方，时间不得少于（ ）。
A 20个工作日 B 30个工作日 C 40个工作日 D 60个工作日
3 .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...
4 .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
5 .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.
7 .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...
8 .To be effective, analytical procedures in the overall review stage of an audit engagement should be performed by:
A A manager or partner who has a comprehensive knowledge of the client's business and industry. B The staff accountant who performed the substantive auditing procedures. C The CPA firm's quality control manager or partner who has responsibility for the firm's peer review program. D The managing part...
9 .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.
10 .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.
