会计核算的内容是指特定主体的资金运动，包括（ ）等阶段。
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1 .An auditor's letter issued on significant deficiencies relating to a nonissuer's internal control observed during a financial statement audit should:
A Include a paragraph describing management's assertion concerning the effectiveness of internal control. B Indicate that the audit's purpose was to report on the financial statements and not to provide an opinion on internal control. C Indicate that the significant deficiencies should be disclosed ...
2 .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
3 .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.
4 .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
5 .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...
7 .An auditor would least likely initiate a discussion with those charged with governance concerning:
A The maximum dollar amount of misstatements that could exist without causing the financial statements to be materially misstated. B Disagreements with management as to accounting principles that were resolved during the current year's audit. C The methods used to account for significant unusual tra...
8 .资金运动的内容不包括（ ）。
A 资金的投入和退出 B 资金的循环和周转 C 资金的存储 D 资金的闲置
9 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage most likely is from a (an):
A Report on compliance with laws and regulations. B Client engagement letter. C Attestation report on internal control. D Management representation letter.
10 .会计工作就是围绕着会计要素的核算、确认和财务报告展开的。（ ）
Y 对 N 错
