注册会计师在控制测试中定义总体时，需要注意的有（ ）。
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1 .Which of the following statements is correct regarding the weighted-average cost of capital (WACC)?
A One of a company's objectives is to minimize the WAC B WACC is always equal to the company's borrowing rate. C An increase in the WACC increases the value of the company. D A company with a high WACC is attractive to potential shareholders.
2 .在统计抽样中的总体偏差率上限应包含的有（ ）。
A 可容忍偏差率 B 预计总体误差 C 总体偏差率 D 抽样风险允许限度
3 .A working capital technique, which delays the outflow of cash, is:
A Compensating balances. B Factoring. C A lock-box system. D A draft.
4 .在细节测试中，影响样本规模的因素有（ ）。
A 注册会计师评估的重大错报风险 B 可容忍错报 C 对总体分层 D 总体中抽样单元的数量
5 .The following information is available onmarket interest rates: The risk-free rate of interest 2% Inflation premium 1% Default risk premium 3% Liquidity premium 2% Maturity risk premium 1% What is the market rate of interest on a one-year U.S. Treasury bill?
A 3% B 7% C 6% D 5%
7 .Green, Inc., a financial investment-consulting firm, was engaged by Maple Corp. to provide technical support for making investment decisions. Maple, a manufacturer of ceramic tiles, was in the process of buying Bay, Inc., its prime competitor. Green's financial analyst made an independent detailed analysis of Bay's average collection period to determine which of the following?
A Financing. B Operating profitability. C Return on equity. D Liquidity.
8 .注册会计师将总体定义为从年初到期中测试日为止的交易，发现控制在剩余期间发生了重大变化，则注册会计师应采取的措施有（ ）。
A 修正其对内部控制的了解 B 考虑对变化后的控制进行测试 C 考虑对剩余期间实施实质性分析程序或细节测试 D 重新定义总体为整个审计期间的交易，然后对整个审计期间的交易重新进行控制测试
9 .Which of the following ratios would most likely be used by management to evaluate short-term liquidity?
A Return on total assets. B Sales to cash. C Acid test (quick) ratio. D Accounts receivable turnover.
10 .在实质性程序中，注册会计师在确定可接受的误受风险水平时应考虑的因素包括（ ）。
A 注册会计师愿意接受的审计风险水平 B 评估的重大错报风险水平 C 针对同一审计目标（财务报表认定）的分析程序的检查风险 D 可接受的误拒风险水平
