甲公司正在分析是否投资一台新的设备来制造新产品。这台设备将花费2000000元，预期使用年限为10年，对于财务报告和税收目的，将选用直线法进行折旧。公司的有效税率为40%，最低资本回报率为14%。项目其他的相关信息如下所示：每年销售量为10000单位；售价为200元/单位；变动成本为140元/单位。变动成本减少10%将导致净现值大约增加（ ）。
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1 .Which statement is true with respect to discussion among engagement personnel regarding the risk of material misstatement due to fraud?
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2 .对于一个给定的投资项目，使得现金流入现值等于现金流出现值的贴现率被称为（ ）。
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3 .An auditor concludes that client management has been involved in noncompliance with a certain law and that this fact has not been properly accounted for or disclosed. The auditor should withdraw from the engagement if the:
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5 .The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
A Audit evidence to use in assessing inherent risk. B Knowledge necessary for risk assessment and audit planning. C An evaluation of the consistency of application of management's policies. D A basis for issuing an opinion on the financial statements.
7 .Inherent risk and control risk differ from detection risk in that they
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A A项目资本成本为10%，其净现值为45440元。 B B项目资本成本为12%，其净现值为39900元。 C B项目的内部回报率比A项目的内部回报率高。 D A项目的回收期比B项目的回收期长。
9 .Which of the following statements is correct concerning an auditor's assessment of control risk?
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10 .甲公司在一场官司中获得了赔偿，并且被告人向其提供了4种不同的支付选择。根据历史利率，公司使用8%作为贴现率分析不同方案。不考虑税收，以下各项选择中，总会计师应该建议公司的管理层选择哪一项？（ ）
A 现在支付270000元。 . B 未来4年每年年末支付80000元。 C 现在支付10000元，未来10年每年年末支付40000元。 D 现在支付10000元，未来9年每年年末支付10000元，加上第10年年末一次性支付400000元。
