A公司关于领购环节的原始单据的传递流程，下列说法中正确的有（ ）。
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1 .When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
A Expresses limited assurance that the actual results may be within the projected range. B Explains the difference between a compilation and a review. C Documents the assessment of the risk of material misstatement due to fraud. D Describes the limitations on the projection's usefulness.
2 .下列各项中，属于完善的固定资产授权批准制度包括的内容的有（ ）。
A 企业的资本性预算只有经过董事会等高级管理机构批准才能生效 B 固定资产的处置需要进行申请报批 C 固定资产应有严密的维护保养制度 D 所有固定资产的取得和处置均需经企业管理层的书面认可
3 .Which of the following statements is true regarding the risk assessment component of internal control?
A An auditor evaluates an entity's risk assessment to understand how management addresses risks relevant to financial reporting. B An auditor evaluates an entity's risk assessment because it is a component of overall audit risk in a financial statement audit. C An auditor's evaluation of an entity's...
4 .下列各项中，属于采购与付款交易内部控制监督检查的主要内容的有（ ）。
A 采购与付款交易相关岗位及人员的设置情况 B 采购与付款交易授权批准制度的执行情况 C 应收账款和预收账款的管理 D 有关单据
5 .Which of the following services performed by another entity would not be considered to be part of the client's information system?
A Processing of the client's accounting transactions by an electronic data processing service center. B Initiation of the client's weekly payroll transactions by a payroll processing organization. C Preparation of the client's financial statements by an outside accounting organization. D Sale (speci...
7 .Lake, CPA, is auditing the financial statements of Gill Co. Gill uses the EDP Service Center, Inc. to process its payroll transactions. EDP's financial statements are audited by Cope, CPA, who recently issued a report on EDP's internal control structure. Lake is considering Cope's report on EDP's internal control structure in assessing control risk on the Gill engagement. What is Lake's responsibility concerning making reference to Cope as a basis, in part, for Lake's own opinion?
A Lake may refer to Cope only if Lake's report indicates the division of responsibility. B Lake may refer to Cope only if Lake relies on Cope's report in restricting the extent of substantive tests. C Lake may refer to Cope only if Lake is satisfied as to Cope's professional reputation and independe...
8 .下列应收账款询证函中的表述，表明注册会计师采用积极式询证函的有（ ）。
A 如与贵公司记录相符，请在本函下端“信息证明无误”处签章证明 B 如有不符，请在“信息不符”处列明不符金额 C 回函请直接寄至XX会计师事务所 D 请列示截止XX年X月X日贵公司与本公司往来款项余额
9 .In which of the following circumstances is substantive testing of accounts receivable before the balance sheet date most appropriate?
A There is a high turnover of senior management. B Internal controls during the remaining period are effective. C It is a first engagement of a new client. D The client has a new sales incentive program in place.
10 .企业规定向客户寄送事先连续编号的销售发票的目的是（ ）。
A 确定是否按已授权批准的商品价目表所列价格计价开具销售发票 B 确定是否经过赊销授权审批 C 确定是否对所有装运的货物都开具了销售发票 D 确定是否只对实际装运的货物才开具销售发票
