Under what circumstances could an internal audit function be carried out by the entity’sexternal auditor?
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1 .Which of the following is an auditor most likely to consider to be a mitigating factorwhen assessing a client’s ability to continue as a going concern?
A Plans to discuss with lenders the terms of all debt and loan agreements B Postponement of research and development expenditures C Plans to strengthen internal controls over cash disbursements
2 .There is no need for the auditor to consider going concern matters beyond the assessmentperiod of one year from the end of the reporting period.Is this statement true or false?
A True B False
3 .The scope and objectives of the internal audit function vary widely and depend on the sizeand structure of the entity and the requirements of its management.Which THREE of the following functions could internal audit perform and beconsidered an independent function of management?(1) Examination of financial and operational information for management(2) Authorisation of transactions in excess of limits set by management(3) Review of accounting systems and related controls(4) Advising management on cost effective controls for systems and activities(5) Routinely preparing bank reconciliations
A 1, 3 and 5 B 2, 4 and 5 C 3, 4 and 5 D 1, 3 and 4
4 .Which of the following would NOT be considered to be within the scope of a value formoney audit?
A Unnecessary spending B Revenue opportunities C Management financial controls
5 .A company’s internal audit function have been asked, as part of the scope of a wide ranginginvestigation to improve results, to establish relevant benchmarks to compare the performanceof a number of departments across a range of relevant indicators.What type of assignment will the internal audit function be carrying out?
A Laws and regulations B Value for money C Operational information systems D Business risk
7 .张某于2013年12月取得国债利息收入5000元，从非上市公司取得股息8000元。本月张某利息、股息收入应缴纳的个人所得税为（ ）。
A 8000×20%=1600元 B （5000+8000）×20%=2600元 C 8000×（1-20%）×20%=1280元 D （5000+8000）×（1-20%）×20% =2080元
8 .根据《民法通则》的规定，下列纠纷中不适用于诉讼时效期限为1年的是（ ）。
A 因运输商品丢失引起的纠纷 B 延付或者拒付租金纠纷 C 身体受到伤害要求赔偿的纠纷 D 因寄存财物被丢失引起的纠纷
9 .根据企业所得税法律制度的规定，企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的一定比例加计扣除。该比例为（ ）。
A 50% B 100% C 150% D 200%
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A 个人通过非营利社会团体向红十字事业的捐赠 B 个人通过国家机关向农村义务教育的捐赠 C 个人通过国家机关对青少年活动场所的捐赠 D 个人通过非营利社会团体向贫困地区的捐赠
