Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer in accordance with Statements on Standards for Accounting and Review Services?
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1 .The inability to complete which of the following activities most likely would prevent an accountant from accepting and completing an engagement for a review of financial statements performed in accordance with Statements on Standards for Accounting and Review Services?
A Obtaining an understanding of internal control to assess control risk. B Having previous experience in the client's industry. C Performing tests of details of major account balances. D Performing inquiries and analytical procedures.
2 .因发生后续支出而增加无形资产成本的，应当按照重新确定的无形资产成本，重新计算摊销额。（ ）
Y 对 N 错
3 .“长期投资”科目核算事业单位依法取得的，持有时间超过1年（不含1年）的股权和债权性质的投资。（ ）
Y 对 N 错
4 .Which of the following would be considered an analytical procedure?
A Evaluating management's plans for dealing with the adverse effects of recurring operating losses. B Examining a sample of paid vendors' invoices for proper approval by an authorized supervisor. C Developing the current year's expected net sales based on the entity's sales trend of prior years. D P...
5 .融资租赁取得固定资产的成本，按照租赁协议或者合同确定的租赁价款、相关税费以及固定资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定。（ ）
Y 对 N 错
7 .“收入支出表”反映事业单位在某一特定日期全部资产、负债和净资产的情况。（ ）
Y 对 N 错
8 .“非财政补助结余分配”科目核算一定期间各项经营收支相抵后余额弥补以前年度亏损后余额。（ ）
Y 对 N 错
9 .Performing inquiry and analytical procedures is the primary basis for an accountant to issue a:
A Review report on comparative financial statements for a nonissuer in its second year of operations. B Report on compliance with requirements governing major federal assistance programs in accordance with the Single Audit Act. C Management advisory report prepared at the request of a client's audit...
10 .Smith, CPA, has been asked to issue a review report on the balance sheet of Cone Company, a nonissuer, and not on the other related financial statements. Smith may do so only if:
A Smith compiles and reports on the related statements of income, retained earnings, and cash flows. B Smith is not aware of any material modifications needed for the balance sheet to conform with GAAP. C Cone is a new client and Smith accepts the engagement after the end of Cone's fiscal year. D Th...
