注册会计师在审计A公司时，遇到了以下情况，其中可能存在重大错报风险的有（ ）。
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1 .Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
A Recompute depreciation charges for plant assets sold after year-end. B Investigate changes in long-term debt occurring after year-end. C Determine that changes in employee pay rates after year-end were properly authorized. D Inquire about payroll checks that were recorded before year-end but cashe...
2 .被审计单位对采购与付款交易的控制出现严重缺失，相关记录被毁损时，注册会计师需要采取的应对措施是（ ）。
A 询问被审计单位处理采购与付款交易的相关人员 B 询问并检查存在争议的往来信函，确定是否应增加一项负债 C 通过供应商来证实被审计单位期末的应付余额 D 询问期末已经签署但尚未寄出的支票
3 .On March 1, Green, CPA, expressed an unmodified opinion on the financial statements of Ajax Co. On July 1, Green's internal inspection program discovered that engagement personnel failed to observe Ajax's physical inventory. Green believes that this omission impairs Green's ability to support the unmodified opinion. If Ajax's creditors are currently relying on Green's opinion, Green should first:
A Reissue Green's auditor's report with an emphasis-of-matter paragraph describing the departure from GAAS. B Undertake to apply the alternative procedures that would provide a satisfactory basis for Green's opinion. C Request Ajax's management to communicate to its creditors that Green's opinion sh...
4 .下列各项中，属于影响采购与付款交易和余额的重大错报风险的有（ ）。
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5 .The objective of a review of interim financial information of a public entity is to provide an accountant with a basis for reporting whether:
A Material modifications should be made to conform with generally accepted accounting principles. B A reasonable basis exists for expressing an updated opinion regarding the financial statements that were previously audited. C The financial statements are presented fairly in accordance with standard...
7 .Comfort letters ordinarily are:Addressed to the client'sSigned by the client's
A Audit committee......................Senior management B Audit committee......................Independent auditor C Underwriter of securities........Independent auditor D Underwriter of securities........Senior management
8 .下列各项中，属于固定资产的相关内部控制制度的有（ ）。
A 授权审批制度 B 账簿记录制度 C 职责分工制度 D 定期盘点制度
9 .When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
A Expresses limited assurance that the actual results may be within the projected range. B Explains the difference between a compilation and a review. C Documents the assessment of the risk of material misstatement due to fraud. D Describes the limitations on the projection's usefulness.
10 .下列各项中，属于完善的固定资产授权批准制度包括的内容的有（ ）。
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