下列各项中，可能表明被审计单位存在值得关注的内部控制缺陷的有（ ）。
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1 .Alex Company had the following inventories atthe beginning and end of the month of January. January 1 January 31 Finished Goods USD125,000 USD117,000 Work-in-process 235,000 251,000 Direct materials 134,000 124,000 The followingadditional manufacturing data was available for the month of January. Direct materials purchased USD189,000 Purchase returns and allowances 1,000 Transportation in 3,000 Direct labor 300,000 Actual factory overhead 175,000 Alex Companyapplies factory overhead at a rate of 60 percent of direct labor cost, and anyoverapplied or underapplied factory overhead is deferred until the end of theyear, December 31.Alex Company'sprime cost for January was:
A USD499,000 B USD201,000 C USD489,000 D USD501,000
2 .注册会计师在判断一项控制单独或连同其他控制是否与审计相关时，可能考虑的事项有（ ）。
A 一项特定控制（单独或连同其他控制）是否以及如何防止或发现并纠正重大错报 B 作为内部控制组成部分的系统（包括使用服务机构）的性质和复杂性 C 内部控制的情况和适用的要素 D 适用的法律法规
3 .The costing method that is properly classified for both external and internal reporting purposes is: (External Reporting) (Internal Reporting)
A (Variable costing) Yes; No B (Activity-based costing) No; Yes C (Process costing) No; Yes D (Job costing) No; Yes
4 .下列各项中，属于注册会计师在了解和评估被审计单位管理层的理念和经营风格时考虑的主要因素的有（ ）。
A 董事会成员是否保持相对的稳定性 B 董事会 C 管理层对于信息管理人员以及财会人员是否给予了适当关注 D 管理层在承担和监控经营风险方面是风险偏好者还是风险规避者
5 .A manufacturing company has several product lines. Traditionally, it has allocated manufacturing overhead costs between product lines based on total machine hours for each product line. Under a new activity-based costing system, which of the following overhead costs would be most likely to have a new cost driver assigned to it?
A Depreciation expense. B Repair and maintenance expense. C Electricity expense. D Employee benefits expense.
7 .The information contained in a cost of goods manufactured budget would most directly relate to the:
A Materials used, direct labor, overhead applied, and work-in-process inventories budgets. B Materials used, direct labor, overhead applied, and finished goods inventories budgets. C Materials used, direct labor, overhead applied, work-in-process inventories, and finished goods inventories budgets. ...
8 .下列关于评估重大错报风险的表述中正确的有（ ）。
A 注册会计师应当在了解被审计单位及其环境的整个过程中识别风险 B 识别的风险如果发生的可能性非常高，则属于重大错报风险 C 注册会计师应当确定识别的重大错报风险是与财务报表整体相关，进而影响多项认定，还是与特...
9 .Which of the following is most useful when risk is being prioritized?
A Low and high probability exposures. B Uncontrollable risks. C Expected value. D Low and high-degree loss exposures.
10 .甲注册会计师收到向被审计单位的20家客户发出的应收账款回函后，对其编制了1—20的索引号，并作为审计工作底稿保存。下列说法中，正确的有（ ）。
A A注册会计师必须在每张工作底稿中签名 B 可以将工作底稿索引号作为识别特征 C A注册会计师必须对每一份函证进行复核 D A注册会计师可编制函证结果汇总表，并存入工作底稿
