CPA-04713Analytical procedures performed in the final review stage of an audit generally would include:
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2 .CPA-02614An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal and the cash disbursements journal. The purpose of this substantive audit procedure most likely was to:
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3 .下列属于承担违约责任的形式的有（ ）。
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A Review the lawyer's letter for information about litigation. B Confirm inventories at locations outside the entity. C Determine whether accounting estimates deviate from historical patterns. D Inquire about the existence of related party transactions.
5 .企业法人的分支机构有法人书面授权的，可以在授权范围内提供保证。（ ）
Y 对 N 错
7 .最高额抵押权设立前已经存在的债权，经当事人同意，可以转入最高额抵押担保的债权范围。（ ）
Y 对 N 错
8 .CPA-04769The accounts receivable turnover ratio increased significantly over a two-year period. This trend could indicate that:
A Customer sales have substantially decreased. B The accounts receivable aging has deteriorated. C The company has eliminated its discount policy. D The company is more aggressively collecting customer accounts.
9 .CPA-02530Which of the following matters would an auditor most likely consider to be a significant deficiency in internal control to be communicated to management and those charged with governance?
A Management's current plans to reduce its ownership equity in the entity. B Evidence of a lack of objectivity by those responsible for accounting decisions. C Recurring operating losses that may indicate going concern problems. D Management's failure to renegotiate unfavorable long-term purchase co...
10 .CPA-02567Which of the following statements is correct concerning an auditor's required communication with those charged with governance?
A This communication is required to occur before the auditor's report on the financial statements is issued. B This communication should include management changes in the application of significant accounting policies. C Any significant matter communicated to those charged with governance also shoul...
