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 .On January 1, year 1, Newport Corp. purchased a machine for USD100,000. The machine was depreciated using the straight-line method over a 10-year period with no residual value. Because of a bookkeeping error, no depreciation was recognized in Newport's year 1 financial statements, resulting in a USD10,000 overstatement of the book value of the machine on December 31, year 1. The oversight was discovered during the preparation of Newport's year 2 financial statements. What amount should Newport report for depreciation expense on the machine in the year 2 financial statements?
A USD10,000 B USD9,000 C USD11,000 D USD20,000
2 .Which of the following information that comes to an auditor’s attention most likely would raise a question about the occurrence of the noncompliance with laws and regulations?
A The exchange of property for similar property in a nonmonetary transaction. B The discovery of unexplained payments made to government employees. C The presence of several difficult-to-audit transactions affecting expense accounts. D The failure to develop adequate procedures that detect unauthori...
3 .某企业销售自产产品一批，该产品售价100 000元，成本70 000元，款项已经收到，存入银行。假设不考虑增值税等相关税费，下列关于此业务的账务处理正确的有（ ）。
A 借：银行存款 100 000 贷：主营业务收入 100 000 B 借：库存商品 70 000 贷：主营业务成本 70 000 C 借：银行存款 10 000 贷：预收账款 10 000 D 借：主营业务成本 70 000 贷：库存商品 70 000
4 .下列不属于影响偿债能力其他因素的是（ ）。
A 可动用的银行贷款指标或授信额度 B 资产质量 C 融资租赁 D 或有事项和承诺事项
5 .On December 2, Year 1, Flint Corp.'s board of directors voted to discontinue operations of its frozen food division and to sell the division's assets on the open market as soon as possible. This decision represents a major strategic shift for Flint and will have a significant effect on operations and financial results. The division reported net operating losses of USD20,000 in December and USD30,000 in January. On February 26, Year 2, sale of the division's assets resulted in a gain of USD90,000. Assuming that the frozen foods division qualifies as a component of the business and ignoring income taxes, what amount of gain/loss from discontinued operations should Flint recognize in its income statement for Year 2?
A USD60,000 B USD40,000 C USD0 D USD90,000
7 .工业企业在经营活动中，需要在销售费用账户中核算的有（ ）。
A 广告费 B 展览费 C 专设销售机构的人员工资 D 专设销售机构的房屋租金
8 .在ABC控制系统中，应以（ ）标准为基本分类标准。
A 品种数量 B 产品竞争力 C 金额 D 主营业务
9 .In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions. Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently. Under U.S. GAAP, Gold should report the:
A Net effect of the two transactions as an extraordinary gain. B Net effect of the two transactions in income before extraordinary items. C Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items. D Effect of its own...
10 .The overall attitude and awareness of those charged with governance (i.e., an entity’s board of directors) concerning the importance of internal control usually is reflected in its:
A Computer-based controls B System of segregation of duties. C Control Environment D Safeguards over access to assets
