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1 .Which of the following factors most likely would cause an auditor to question the integrity of management?
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A Acting as an honorary trustee for a not-for-profit organization client. B Litigation with a client relating to billing for consulting services for which the amount is immaterial. C Obtaining a collateralized automobile loan from a financial institution client. D Employment of the CPA's spouse as a...
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A 运算器 B 控制器 C 存储器 D 输出设备
5 .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.
7 .Under the ethical standards of the profession, which of the following investments in a client is not considered to be a direct financial interest?
A An investment held through a nonclient regulated mutual fund. B An investment held in a blind trust. C An investment held by the trustee of a trust. D An investment held through a nonclient investment club.
8 .在幻灯片视图中选中某幻灯片，按下鼠标左键不放，拖动鼠标将其拖动到目标位置，这是幻灯片的（ ）。
A 复制 B 剪切 C 删除 D 移动
9 .Burrow & Co., CPAs, have provided annual audit and tax compliance services to Mare Corp. for several years. Mare has been unable to pay Burrow in full for services Burrow rendered 19 months ago. Burrow is ready to begin fieldwork for the current year's audit. Under the ethical standards of the profession, which of the following arrangements will permit Burrow to begin the fieldwork on Mare's audit?
A Mare commits to pay the past due fee in full before the audit report is issued. B Mare sets up a two-year payment plan with Burrow to settle the unpaid fee balance. C Mare engages another firm to perform the fieldwork, and Burrow is limited to reviewing the workpapers and issuing the audit report....
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A 输入设备 B 输出设备 C 系统软件 D 应用软件
