An auditor's letter issued on significant deficiencies relating to a nonissuer's internal control observed during a financial statement audit should:
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1 .本月办公用楼租金60万元，用银行存款支付10万元，50万元未付。按照权责发生制和收付实现制本月分别确认费用（ ）万元。
A 10，60 B 60，0 C 60，50 D 60，10
2 .An audit partner is developing an office training program to familiarize his professional staff with statistical decision models applicable to the audit of dollar value balances. He wishes to demonstrate the relationship of sample sizes to population size and variability and the auditor's specifications as to tolerable misstatement and risk of incorrect acceptance. The partner prepared the following table to show comparative population characteristics and audit specifications of two populations.Characteristics ofPopulation 1 Relativeto Population 2Audit Specifications as to a Samplefrom Population 1 Relative to aSample from Population 2SizeVariabilitySpecifiedTolerableMisstatementSpecified Riskof IncorrectAcceptanceCase 1EqualEqualEqualLowerCase 2EqualLargerLargerEqualCase 3LargerEqualSmallerHigherCase 4SmallerSmallerEqualHigherCase 5LargerEqualEqualLowerYou are to indicate for the specified case from the above table the required sample size to be selected from population 1 relative to the sample from population 2.In case 3 the required sample size from population 1 is:
A Indeterminate relative to the required sample size from population 2. B Larger than the required sample size from population 2. C Equal to the required sample size from population 2. D Smaller than the required sample size from population 2.
3 .（ ）是企业内部主要的会计信息使用者。
A 企业管理者 B 社会公众 C 债权人 D 政府部门
4 .Stratified sampling would best be used in a situation where:
A The population consists of very few items. B The population is unusually homogeneous. C There is a lot of variation among items in the population. D The population has an abnormally small standard deviation.
5 .企业提供的会计信息应有助于财务会计报告使用者对企业过去或现在的情况作出评价，对未来的情况作出预测，这体现了会计信息质量要求中的（ ）要求。
A 可靠性 B 相关性 C 可理解性 D 可比性
7 .下列关于会计监督的说法正确的有（ ）。
A 对特定主体的经济活动的真实性 B 主要通过价值指标来进行 C 包括事中监督和事后监督，事前不需要进行监督 D 会计监督是会计核算质量的保障
8 .In an audit of an issuer:I. Management must assess and report on internal control.II. The auditor must assess and report on internal control.
A I only. B II only. C Both I and II. D Either I or II.
9 .会计监督职能是指会计人员在进行会计核算的同时，对经济活动的（ ）进行审查。
A 真实性 B 合法性 C 合理性 D 时效性
10 .Which is true regarding PCAOB standards surrounding internal control?
A PCAOB standards surrounding internal control apply only to audits of nonissuers. B The PCAOB has not issued standards surrounding internal control. C All auditors must follow PCAOB standards surrounding internal control. D PCAOB standards surrounding internal control apply only to audits of issuer...
