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1 .In performing a financial statement audit in accordance with Government Auditing Standards, an auditor is required to report on the entity's compliance with laws and regulations. This report should:
A State that the audit should be planned to obtain reasonable assurance about whether noncompliance could have a material effect on the entity's programs. B Describe the laws and regulations that the entity must comply with. C Provide an opinion on overall compliance with laws and regulations. D Pro...
2 .计算机的安全防护包括（ ）。
A 数据备份 B 系统多用户设定 C 安装杀毒软件并且及时更新病毒库 D 应付计算机的软硬件缺陷
3 .According to the Statement on Auditing Standards No. 117, Compliance Audits, a compliance audit is based on management's assumption of responsibility for all of the following, except:
A Taking appropriate corrective actions on audit findings. B Maintaining effective controls that provide absolute assurance that the entity administers programs in compliance with related requirements. C Identification of the government's programs and understanding and fulfilling compliance requirem...
4 .磁盘分区主要针对本地硬盘或者移动硬盘，可以将不同类型的数据存放在不同的分区中。（ ）
Y 对 N 错
5 .The auditor's report on compliance and internal control over compliance designed to meet the requirements of Government Auditing Standards (the Yellow Book), should include:I. The scope of the auditor's testing of internal controls.II. Uncorrected misstatements that were determined by management to be immaterial.
A II only. B Neither I nor II. C Both I and II. D I only.
7 .When auditing an entity's financial statements in accordance with Government Auditing Standards, an auditor should prepare a written report on the auditor's:
A Opinion on the entity's attainment of the goals and objectives specified by applicable laws and regulations. B Identification of the causes of performance problems and recommendations for actions to improve operations. C Understanding of internal control and assessment of control risk. D Field wor...
8 .在任务栏的“开始”按钮处点右键/资源管理器，可以打开资源管理器。（ ）
Y 对 N 错
9 .在同一盘符之间移动文件/文件夹，源目标文件相当于被复制+粘贴。（ ）
Y 对 N 错
10 .The Generally Accepted Government Auditing Standards Framework for Independence identifies an inappropriate influence on auditor judgment or behavior caused by a financial or other interest as a:
A Self-interest threat. B Bias threat. C Management participation threat. D Self-review threat.
