企业提供的会计信息应当反映与企业财务状况，经营成果和现金流量等有关的所有重要交易或者事项，这一要求是指财务会计信息的：
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1 .An auditor has identified the controller's review of the bank reconciliation as a control to test. In connection with this test, the auditor interviews the controller to understand the specific data reviewed on the reconciliation. In addition, the auditor verifies that the bank reconciliation is properly prepared by the accountant and reviewed by the controller as evidenced by their respective sign-offs. Which of the following types of audit procedures do these actions illustrate?
A Confirmation and reperformance. B Observation and inspection of records. C Inquiry and inspection of records. D Analytical procedures and reperformance.
2 .Which of the following factors most likely would cause an auditor not to accept a new audit engagement?
A An inadequate understanding of the entity's internal control. B An inability to perform preliminary analytical procedures before accepting the engagement. C The close proximity to the end of the entity's fiscal year. D Concluding that the entity's management probably lacks integrity.
3 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor most likely would increase the:
A Level of detection risk. B Extent of tests of details. C Level of inherent risk. D Extent of tests of controls
4 .某企业每年需要耗用甲材料8000件，每单位甲材料的年储存成本是15元，平均每次进货的费用是600元，甲材料的全年平均单价是250元，在不存在数量折扣的情况下，最佳的订货批数是：
A 10次 B 15次 C 12次 D 16次
5 .In designing a written audit plan, an auditor should establish specific audit objectives that relate primarily to the:
A Selected audit techniques. B Financial statement assertions. C Cost-benefit of gathering evidence. D Timing of audit procedures.
7 .The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
A Knowledge necessary for risk assessment and audit planning. B An evaluation of the consistency of application of management's policies. C Audit evidence to use in assessing inherent risk. D A basis for issuing an opinion on the financial statements.
8 .可供出售金融资产在持有期间，期末发生的公允价值变动应该计入：
A 公允价值变动损益 B 其他综合收益 C 利息调整 D 投资收益
9 .If an auditor's risk assessment is based on the effective operation of controls, the auditor will likely:
A Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing. B Perform tests of details of transactions and account balances to identify potential errors and frau C Apply analytical procedures to both financial data and nonfinancial...
10 .下列选项中，属于离职后福利的是：
A 职工工资 B 企业为职工缴纳的基本养老保险 C 企业发生的职工福利费 D 辞退福利
