An auditor determines that the entity is presenting certain supplementary financial disclosures of pension information that are required by the GAS Under these circumstances, the auditor should:
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1 .根据《企业破产法》规定，债权人提出破产申请时，向人民法院提供的申请书应当载明的事项有（ ）。
A 申请人的基本情况 B 被申请人的基本情况 C 申请的目的 D 企业亏损情况的审计报告 E 债权的性质
2 .对破产企业的下列债权，不必申报，由管理人调查后列出清单并予以公示的包括（ ）。
A 债务人所欠职工的工资 B 债务人所欠职工的医疗 C 债务人所欠的应当划入职工个人账户的基本养老保险 D 法律 E 附期限的债权
3 .人民法院受理破产申请后，管理人接管债务人的财产之前，对于已经开始而尚未终结的有关债务人的民事诉讼或者仲裁，下列说法不正确的是（ ）。
A 应当中止 B 继续进行 C 移交到受理破产案件的人民法院继续审理 D 终结审理 E 在管理人接管债务人的财产后，该诉讼由原法院继续进行
4 .On February 9, Brown, CPA, expressed an unmodified opinion on the financial statements of Web Co. On October 9, during a peer review of Brown's practice, the reviewer informed Brown that engagement personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:
A Inquire of Web whether there are persons currently relying, or likely to rely, on the financial statements. B Request Web's permission to perform substantive procedures that would provide a satisfactory basis for the opinion. C Take no additional action because subsequent events have no effect on ...
5 .When financial statements include supplementary information which is outside the basic financial statements, but required by GAAP, the auditor may choose any of the following options, except:
A Express an opinion on the information, if he or she has been engaged to examine such information. B Disclaim an opinion on the information. C Express negative assurance on the information, if review procedures have been appropriately performed. D Report on whether the information is fairly stated ...
7 .Green, CPA, is requested to prepare a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction by an entity that is audited by another CP Green may:
A Not accept such an engagement because to do so would be considered unethical. B Accept the engagement but should consult with the continuing CPA to ascertain all the available facts relevant to forming a professional judgment. C Accept the engagement but should form an independent opinion without ...
8 .A CPA is engaged to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria. In performing this engagement, the CPA should comply with the provisions of:
A Statements on Standards for Accounting and Review Services (SSARS). B Statements on Standards for Attestation Engagements (SSAE). C Statements on Standards for Consulting Services (SSCS). D Statements on Auditing Standards (SAS).
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10 .Which of the following statements best describes why an auditor would use only substantive procedures to evaluate specific relevant assertions and risks?
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