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:
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1 .注册会计师了解被审计单位内部控制后需要针对某一项内部控制是否有效运行进行控制测试，以下相关的表述中，不恰当的有（ ）。
A 如果预期控制运行无效，则应扩大控制测试范围 B 不管控制运行是否有效，都必须执行控制测试 C 如果预期控制风险的水平为最高，则不执行控制测试 D 如果预期控制风险的水平为低，则仅计划实施少量的控制测试
2 .The permanent file of the audit documentation for an engagement generally would not include:
A Flowchart of internal control. B Working trial balance. C Bond indenture agreements. D Lease agreements.
3 .注册会计师在确定实施进一步审计程序的范围时应当考虑的因素包括（ ）。
A 确定的重要性水平 B 计划获取的保证程度 C 评估的认定层次重大错报风险 D 审计证据适用的期间或时点
4 .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.
5 .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...
7 .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
8 .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
9 .The primary purpose of establishing quality control policies and procedures for deciding whether to accept new clients is to:
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10 .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.
