An auditor who uses the work of a specialist may refer to the specialist in the auditor's report if the:
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1 .A successor auditor should make specific and reasonable inquiries of the predecessor auditor regarding the predecessor's:
A Opinion on subsequent events that have occurred since the balance sheet date. B Perception of the competency and reliance on the client's internal audit function. C Methodology used in applying sampling techniques. D Understanding of the reasons for the change in auditors.
2 .Which of the following procedures would an auditor least likely perform in planning a financial statement audit?
A Selecting a sample of vendors' invoices for comparison to receiving reports. B Discussing matters that may affect the audit with firm personnel responsible for non-audit services to the entity. C Coordinating the assistance of entity personnel in data preparation. D Reading the current year's inte...
3 .Before applying substantive tests to the details of asset accounts at an interim date, an auditor should assess:
A The difficulty in controlling the incremental audit risk. B Control risk at a low level. C Materiality for the accounts tested as insignificant. D Inherent risk at a high level.
4 .In assessing the competence of a client's internal auditor, an independent auditor most likely would consider the:
A Client's policies that limit the internal auditor's access to management salary data. B Results of ratio analysis that may identify unusual transactions and events. C Evidence supporting a low assessed level of control risk. D Internal auditor's compliance with professional internal auditing stand...
5 .无穷多个无穷小量之和（ ）。
A 必是无穷小量 B 必是无穷大量 C 必是有界量 D 是无穷小，或是无穷大，或有可能是有界量
7 .设 则在x=a处，有（ ）。
A B f（x）取得极大值 C f（x）取得极小值 D f（x）的导数不存在
8 .An auditor assesses control risk because it:
A Indicates to the auditor where inherent risk may be the greatest. B Provides assurance that the auditor's materiality levels are appropriate. C Affects the level of detection risk that the auditor may accept. D Is relevant to the auditor's understanding of the control environment.
9 .
A 是 [a，b]内任一点 B 是 [a，b] 内必定存在的某一点 C 是 [a，b]内惟一的某点 D 是 [a，b] 内中点
10 .The acceptable level of detection risk is inversely related to the:
A Preliminary judgment about materiality levels. B Assurance provided by substantive tests. C Risk of misapplying auditing procedures. D Risk of failing to discover material misstatements.
