根据《企业国有资产交易监督管理办法》，企业增资通过产权交易机构网站对外披露信息公开征集投资方，时间不得少于（ ）。
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1 .A CPA in public practice is required to comply with the provisions of the Statements on Standards for Attestation Engagements (SSAE) when:Testifying as an expert witnessin accounting and auditingmatters given stipulated factsCompiling a client's financialprojection that presents ahypothetical course of action
A Yes........Yes B No.........No C Yes........No D No.........Yes
2 .In establishing the existence and ownership of a long-term investment in the form of publicly-traded stock, an auditor should inspect the securities or:
A Determine that the investment is carried at the lower of cost or market. B Confirm the number of shares owned that are held by an independent custodian. C Correspond with the investee company to verify the number of shares owned. D Inspect the audited financial statements of the investee company.
3 .Which of the following questions would an auditor least likely include on an internal control questionnaire concerning the initiation and execution of equipment transactions?
A Are requests for major repairs approved at a higher level than the department initiating the request? B Are prenumbered purchase orders used for equipment and periodically accounted for? C Are requests for purchases of equipment reviewed for consideration of soliciting competitive bids? D Are proc...
4 .法律关系中，所有权法律关系，不属于（ ）。
A 民事法律关系 B 绝对法律关系 C 行政法律关系 D 调整性法律关系
5 .When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical procedures and:
A Observing the distribution of paychecks. B Footing and crossfooting the payroll register. C Recalculating payroll accruals. D Inspecting payroll tax returns.
7 .After determining that a related party transaction has, in fact, occurred, an auditor should:
A Obtain an understanding of the business purpose of the transaction. B Perform analytical procedures to verify whether similar transactions occurred, but were not recorded. C Add a separate paragraph to the auditor's standard report to explain the transaction. D Substantiate that the transaction wa...
8 .企业收到资产评估机构出具的评估报告后，将备案材料逐级报送给国有资产监督管理机构或其所出资企业，自评估基准日起一定期限内提出备案申请。该一定期限指的是（ ）。
A 3个月 B 6个月 C 9个月 D 5个月
9 .In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:
A Similar to industry guidelines. B Insensitive to variations. C Susceptible to bias. D Consistent with prior periods.
10 .某国有独资企业的下列行为中，应当进行相关资产评估的有（ ）。
A 产权转让 B 收购国有单位资产 C 以货币财产偿还债务 D 资产涉讼
