The permanent file of the audit documentation for an engagement generally would not include:
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1 .尽管注册会计师在对ABC公司进行中期审计期间已获取有关控制在期中有效运行的审计证据，但仍应对自期中至期末这一剩余期间的内部控制有效性进行控制测试，以获取充分适当的审计证据。一般来说，下列因素中与需要获取的剩余期间审计证据的数量成同向变动关系的有（ ）。
A 评估的认定层次重大错报风险的重大程度 B 自期中至期末的剩余期间的长度 C 在信赖控制的基础上拟减少进一步实质性程序的范围 D 在剩余期间内部控制发生重大变化的范围
2 .In identifying matters for communication with those charged with governance, an auditor most likely would ask management whether:
A It agreed with the auditor's assessed level of control risk. B The turnover in the accounting department was unusually high. C It consulted with another CPA firm about accounting matters. D There were any subsequent events of which the auditor was unaware.
3 .出现下列情况，注册会计师可不进行控制测试而直接实施实质性程序的有（ ）。
A 相关的内部控制不存在 B 相关的内部控制制度未有效执行 C 控制测试的工作量可能大于进行控制测试所减少的实质性程序的工作量 D 控制测试的工作量可能小于进行控制测试所减少的实质性程序的工作量
4 .A written client representation letter most likely would be an auditor's best source of corroborative information of a client's plans to:
A Settle an outstanding lawsuit for an amount less than the accrued loss contingency. B Make a public offering of its common stock. C Discontinue a line of business. D Terminate an employee pension plan.
5 .注册会计师了解被审计单位内部控制后需要针对某一项内部控制是否有效运行进行控制测试，以下相关的表述中，不恰当的有（ ）。
A 如果预期控制运行无效，则应扩大控制测试范围 B 不管控制运行是否有效，都必须执行控制测试 C 如果预期控制风险的水平为最高，则不执行控制测试 D 如果预期控制风险的水平为低，则仅计划实施少量的控制测试
7 .注册会计师在确定实施进一步审计程序的范围时应当考虑的因素包括（ ）。
A 确定的重要性水平 B 计划获取的保证程度 C 评估的认定层次重大错报风险 D 审计证据适用的期间或时点
8 .When companies use information technology (IT) extensively, evidence may be available only in electronic form. What is an auditor's best course of action in such situations?
A Use generalized audit software to extract evidence from client databases. B Assess the control risk as high. C Perform limited tests of controls over electronic data. D Use audit software to perform analytical procedures.
9 .进一步审计程序是指注册会计师针对评估的各类交易、账户余额和披露认定层次重大错报风险实施的审计程序。以下关于进一步审计程序的说法中，正确的有（ ）。
A 风险的后果越严重，就越需要注册会计师关注和重视，越需要精心设计有针对性的进一步审计程序 B 重大错报发生的可能性越大，越需要注册会计师精心设计进一步审计程序 C 不同性质的控制（无论是人工控制还是自动化控制...
10 .The standard that an auditor should put forth an honest effort in the performance of professional services in accordance with relevant technical and professional standards is included in the Generally Accepted Government Auditing Standard ethics principle of:
A Objectivity. B Serving the public interest. C Integrity. D Professional behavior.
