第一台电子计算机的诞生地是( )。
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1 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage is most likely from a:
A Report on internal control. B Management representation letter. C Letter for underwriters. D Special report.
2 .计算机硬件系统中,负责算术运算和逻辑运算的是( )。
A 存储器 B 控制器 C 运算器 D 输入设备
3 .The date of the management representation letter should coincide with the date of the:
A Latest interim financial information. B Latest related party transaction. C Auditor's report. D Balance sheet.
4 .第一台电子计算机的名称的是( )。
A ATC B AMCIN C ENIAC D ENAC
5 .Which of the following factors most likely would cause an auditor to question the integrity of management?
A Weaknesses in internal control reported to the audit committee are not corrected by management. B Management has an aggressive attitude toward financial reporting and meeting profit goals. C Managerial decisions are dominated by one person who is also a stockholder. D Audit tests detect material f...
7 .According to the standards of the profession, which of the following circumstances will prevent a CPA performing audit engagements from being independent?
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8 .存储程序和数据的硬件系统是( )。
A 运算器 B 控制器 C 存储器 D 输出设备
9 .The concept of materiality would be least important to an auditor when considering the:
A Adequacy of disclosure of a client's illegal act. B Decision whether to use positive or negative confirmations of accounts receivable. C Effects of a direct financial interest in the client on the CPA's independence. D Discovery of weaknesses in a client's internal control.
10 .( )是用电子方式通过互联网发送和接收的信息。
A 手机 B 视频 C QQ D 电子邮件
