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1 .The use of the ratio estimation sampling as compared to other sampling techniques is most effective when:
A The calculated audit amounts are approximately proportional to the client's book amounts. B Large overstatement differences and large understatement differences exist in the population. C Estimating populations whose records consist of quantities, but not book values. D A relatively small number o...
2 .Which of the following is the primary objective of probability proportional to sample size?
A To increase the proportion of smaller-value items in the sample. B To identify items where controls were not properly applied. C To identify overstatement errors. D To identify zero and negative balances.
3 .Which of the following statements concerning material weaknesses and significant deficiencies is correct with respect to an audit of a nonissuer?
A All material weaknesses are significant deficiencies. B An auditor should report immediately material weaknesses and significant deficiencies discovered during an audit. C All significant deficiencies are material weaknesses. D An auditor need not identify and communicate material weaknesses separ...
4 .以下不属于系统软件的是（ ）。
A 操作系统 B 编程语言 C 指令系统 D 通用软件
5 .Which of the following statements is correct concerning significant deficiencies in internal control with respect to a financial statement audit of a nonissuer?
A An auditor is required to search for significant deficiencies during an audit. B An auditor may report that no significant deficiencies were noted during an audit. C All significant deficiencies are also considered to be material weaknesses. D An auditor may communicate significant deficiencies du...
7 .Which of the following statements is correct concerning an auditor's required communication of significant deficiencies in internal control noted during a financial statement audit of a nonissuer?
A An auditor should communicate significant deficiencies after tests of controls, but before commencing substantive tests. B An auditor's report on significant deficiencies should include a restriction on the distribution of the report. C A significant deficiency previously communicated during the p...
8 .通常，单击鼠标右键，则（ ）。
A 光标定位，选定对象 B 执行某个程序，打开文件 C 出现快捷菜单 D 对选中的内容执行移动
9 .Which of the following conditions is necessary for a practitioner to accept an attest engagement to examine and report on a nonissuer's internal control over financial reporting?
A Management agrees not to present the practitioner's report in a general-use document to stockholders. B Management presents its written assertion about the effectiveness of internal control. C The practitioner anticipates relying on the entity's internal control in a financial statement audit. D T...
10 .在资源管理器中选定文件，全选可按（ ）。
A Shift B Ctrl C Ctrl+A D Ctrl+B
