Accepting an engagement to compile a financial projection most likely would be inappropriate if the projection is to be distributed to:
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1 .某企业欲购买一种债券其面值是1000元，5年后到期，每年年末计算利息，债券的票面利率是3%，利息和本金在债券到期日一次归还，债券的市场利息是4%，则该企业对债券的估值是：（PVIF4%，5=0.821，PVIFA4%，5=4.579）
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A 筹集的资金使用无约束 B 筹集成本低 C 支付压力小 D 期限短 E 筹资成本高
3 .下列关于应付账款的说法中，正确的有：
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4 .While auditing the financial statements of a nonissuer, a CPA was requested to change the engagement to a review in accordance with Statements on Standards for Accounting and Review Services (SSARS) because of a scope limitation. If the CPA believes the client's request is reasonable, the CPA's review report should:I. Refer to the scope limitation that caused the change.II.Describe the auditing procedures that have already been applie
A I only. B Neither I nor II. C II only. D Both I and II.
5 .Moore, CPA, has been asked to issue a review report on the balance sheet of Dover Co., a nonissuer. Moore will not be reporting on Dover's statements of income, retained earnings, and cash flows. Moore may issue the review report provided the:
A Specialized accounting principles and practices of Dover's industry are disclosed B Scope of the inquiry and analytical procedures has not been restricted. C Balance sheet is presented in a prescribed form of an industry trade association. D Balance sheet is not to be used to obtain credit or dist...
7 .An attest engagement is one in which a CPA is engaged to:
A Provide tax advice or prepare a tax return based on financial information the CPA has not audited or reviewed. B Assemble the financial statements of a nonissuer based on the assumptions of the entity's management without expressing any assurance. C Testify as an expert witness in accounting, audi...
8 .Which of the following procedures most likely would be performed in a review engagement of a nonissuer's financial statements in accordance with Statements on Standards for Accounting and Review Services?
A Observing a year-end inventory count. B Making inquiries of management. C Examining subsequent cash receipts. D Assessing the internal control system.
9 .In performing an attest engagement, a CPA typically:
A Provides management consulting advice. B Supplies litigation support services. C Assesses control risk at a low level. D Issues a report on subject matter (or on an assertion about subject matter) that is the responsibility of another party.
10 .Which of the following matters is an auditor required to communicate to those charged with governance?
A The auditor's preliminary judgments about materiality levels. B The process used by management in formulating sensitive accounting estimates. C The justification for performing substantive procedures at interim dates. D The basis for his or her assessment of control risk.
