Which of the following services performed by another entity would not be considered to be part of the client's information system?
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1 .下列各项中，属于固定资产的相关内部控制制度的有（ ）。
A 授权审批制度 B 账簿记录制度 C 职责分工制度 D 定期盘点制度
2 .When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
A Expresses limited assurance that the actual results may be within the projected range. B Explains the difference between a compilation and a review. C Documents the assessment of the risk of material misstatement due to fraud. D Describes the limitations on the projection's usefulness.
3 .下列各项中，属于完善的固定资产授权批准制度包括的内容的有（ ）。
A 企业的资本性预算只有经过董事会等高级管理机构批准才能生效 B 固定资产的处置需要进行申请报批 C 固定资产应有严密的维护保养制度 D 所有固定资产的取得和处置均需经企业管理层的书面认可
4 .Which of the following statements is true regarding the risk assessment component of internal control?
A An auditor evaluates an entity's risk assessment to understand how management addresses risks relevant to financial reporting. B An auditor evaluates an entity's risk assessment because it is a component of overall audit risk in a financial statement audit. C An auditor's evaluation of an entity's...
5 .下列各项中，属于采购与付款交易内部控制监督检查的主要内容的有（ ）。
A 采购与付款交易相关岗位及人员的设置情况 B 采购与付款交易授权批准制度的执行情况 C 应收账款和预收账款的管理 D 有关单据
7 .A公司关于领购环节的原始单据的传递流程，下列说法中正确的有（ ）。
A 领料单一联留存仓库登记仓库收发存明细账 B 领料单一联交财务部门登记材料明细账 C 领料单一联交存采购部门与采购货物核对 D 领料单一联交由领料部门
8 .Lake, CPA, is auditing the financial statements of Gill Co. Gill uses the EDP Service Center, Inc. to process its payroll transactions. EDP's financial statements are audited by Cope, CPA, who recently issued a report on EDP's internal control structure. Lake is considering Cope's report on EDP's internal control structure in assessing control risk on the Gill engagement. What is Lake's responsibility concerning making reference to Cope as a basis, in part, for Lake's own opinion?
A Lake may refer to Cope only if Lake's report indicates the division of responsibility. B Lake may refer to Cope only if Lake relies on Cope's report in restricting the extent of substantive tests. C Lake may refer to Cope only if Lake is satisfied as to Cope's professional reputation and independe...
9 .下列应收账款询证函中的表述，表明注册会计师采用积极式询证函的有（ ）。
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10 .In which of the following circumstances is substantive testing of accounts receivable before the balance sheet date most appropriate?
A There is a high turnover of senior management. B Internal controls during the remaining period are effective. C It is a first engagement of a new client. D The client has a new sales incentive program in place.
