The primary purpose of establishing quality control policies and procedures for deciding whether to accept new clients is to:
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1 .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.
2 .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...
3 .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.
4 .According to COSO, an executive’s deliberate misrepresentation to a banker who is considering whether to make a loan to an enterprise is an example of which of the following internal control limitations?
A Breakdown B Management override C Collusion D Costs versus benefits
5 .在确认ABC公司应收账款项目存在重大的错报风险后，为使函证程序具有不可预见性，注册会计师拟对函证程序采取以下措施。其中，认为比较恰当的有（ ）。
A 选定销售额不重要 B 测试应收账款余额低于以前设定的该项目重要性水平 C 要求债务人证实其截至当年12月31日的欠款金额 D 将所函证的被审计单位债务人的日期提前
7 .In a traditional job order cost system, the issue of indirect materials to a production department increases:
A Stores control. B Factory overhead applied. C Work in process control. D Factory overhead control.
8 .注册会计师组织项目组内部讨论的主要内容有（ ）。
A 管理层是否倾向于高估或低估收入 B 管理层是否存在严重诚信问题 C 会计政策是否发生重大变化 D 被审计单位是否面临重大的经营风险
9 .Which of the following is not true regarding an engagement to provide a written report on the application of the requirements of an applicable financial reporting framework?
A The reporting accountant's written report on the application of the requirements of an applicable financial reporting framework should include an identification of the specific entity involved. B A reporting accountant is prohibited from providing a report on the application of the requirements of...
10 .Conversion costs do not include:
A Indirect materials. B Direct labor. C Indirect labor. D Direct materials.
