对于未留下运行轨迹的控制，注册会计师进行控制测试时可以采用的方法有（ ）。
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1 .Which of the following is most useful when risk is being prioritized?
A Low and high probability exposures. B Uncontrollable risks. C Expected value. D Low and high-degree loss exposures.
2 .甲注册会计师收到向被审计单位的20家客户发出的应收账款回函后，对其编制了1—20的索引号，并作为审计工作底稿保存。下列说法中，正确的有（ ）。
A A注册会计师必须在每张工作底稿中签名 B 可以将工作底稿索引号作为识别特征 C A注册会计师必须对每一份函证进行复核 D A注册会计师可编制函证结果汇总表，并存入工作底稿
3 .When preparing the series of annual operating budgets, management usually starts the process with the:
A Capital budget. B Production budget. C Sales budget. D Balance sheet.
4 .下列审计程序中，可以采用审计抽样的有（ ）。
A 应收账款函证 B 实质性分析程序 C 存货计价测试 D 风险评估程序
5 .Folsom Fashions sells a line of women'sdresses. Folsom's performance report for November Year 1 follows. Actual Budget Dresses sold 5,000 6,000 Sales USD235,000 USD300,000 Variable costs 145,000 180,000 Contribution margin 90,000 120,000 Fixed costs 84,000 80,000 Operating income USD6,000 USD40,000 The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.The fixed cost variance for November is:
A USD4,000 unfavorable. B USD4,000 favorable. C USD5,000 favorable. D USD5,000 unfavorable.
7 .In general, the purchasing manager is held responsible for unfavorable material price variances. Causes of these variances include all of the following, except:
A Purchasing nonstandard or uneconomical lots. B Inadequate supervision. C Failure to correctly forecast price increases. D Purchasing from suppliers other than those offering the most favorable terms.
8 .下列选项中，属于统计抽样的有（ ）。
A 属性抽样 B 发现抽样 C 变量抽样 D 随意抽样
9 .Under the balanced scorecard concept developed by Kaplan and Norton, employee satisfaction and retention are measures used under which of the following perspectives?
A Learning and growth. B Internal business. C Customer. D Financial.
10 .在控制测试中使用非统计抽样方法，确定样本规模时，考虑的因素有（ ）。
A 总体变异性 B 可接受的抽样风险 C 可容忍错报 D 预计总体偏差率
