注册会计师组织项目组内部讨论的主要内容有（ ）。
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1 .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.
2 .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
3 .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
4 .The primary purpose of establishing quality control policies and procedures for deciding whether to accept new clients is to:
A Minimize the likelihood of association with clients whose management lacks integrity. B Monitor significant deficiencies in the design and operation of the client's internal control. C Provide reasonable assurance that personnel will be adequately trained to fulfill their assigned responsibilities...
5 .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.
7 .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...
8 .Conversion costs do not include:
A Indirect materials. B Direct labor. C Indirect labor. D Direct materials.
9 .注册会计师应当确定参与审计项目组内部讨论的人员有（ ）。
A 审计项目负责人 B 关键审计人员 C 聘请的特定领域专家 D 项目质量控制复核人员
10 .Because of changes that are occurring in the basic operations of many firms, all of the following represent trends in the way indirect costs are allocated, except:
A Using throughput time as an application base to increase awareness of the costs associated with lengthened throughput time. B Using cost drivers as application bases to increase the accuracy of reported product costs. C Using several machine cost pools to measure product costs on the basis of time...
