According to the Statement on Auditing Standards No. 117, Compliance Audits, a compliance audit is based on management's assumption of responsibility for all of the following, except:
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1 .影响计算机安全的因素（ ）。
A 计算机硬件的缺陷 B 软件系统的隐患 C 用户误操作对计算机安全的威胁 D 计算机病毒
2 .Government Auditing Standards published by the United States Government Accountability Office define standards associated with the following types of engagements:
A Financial audits, attest engagements, and program-specific audits. B Financial audits, single audits, and program specific audits. C Audits, reviews, and compilations. D Financial audits, attest engagements, and performance audits.
3 .计算机病毒程序有（ ）。
A 木马 B 间谍软件 C 钓鱼软件 D 流氓软件
4 .In performing a financial statement audit in accordance with Government Auditing Standards, an auditor is required to report on the entity's compliance with laws and regulations. This report should:
A State that the audit should be planned to obtain reasonable assurance about whether noncompliance could have a material effect on the entity's programs. B Describe the laws and regulations that the entity must comply with. C Provide an opinion on overall compliance with laws and regulations. D Pro...
5 .计算机的安全防护包括（ ）。
A 数据备份 B 系统多用户设定 C 安装杀毒软件并且及时更新病毒库 D 应付计算机的软硬件缺陷
7 .磁盘分区主要针对本地硬盘或者移动硬盘，可以将不同类型的数据存放在不同的分区中。（ ）
Y 对 N 错
8 .The auditor's report on compliance and internal control over compliance designed to meet the requirements of Government Auditing Standards (the Yellow Book), should include:I. The scope of the auditor's testing of internal controls.II. Uncorrected misstatements that were determined by management to be immaterial.
A II only. B Neither I nor II. C Both I and II. D I only.
9 .单击鼠标右键：光标定位，选定对象。（ ）
Y 对 N 错
10 .When auditing an entity's financial statements in accordance with Government Auditing Standards, an auditor should prepare a written report on the auditor's:
A Opinion on the entity's attainment of the goals and objectives specified by applicable laws and regulations. B Identification of the causes of performance problems and recommendations for actions to improve operations. C Understanding of internal control and assessment of control risk. D Field wor...
