资金退出是资金运动的终点，下列经济业务属于资金退出的是（ ）。
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1 .Which of the following are considered control environment factors?DetectionriskHuman resourcepolicies andpracticesAYesNoBNoNoCYesYesDNoYes
A . B . C . D .
2 .In an audit of financial statements in accordance with generally accepted auditing standards, an auditor is required to:
A Document the auditor's understanding of the entity's internal control. B Determine whether controls operated effectively to prevent or detect material misstatements. C Search for significant deficiencies in the operation of internal control. D Perform tests of controls to evaluate the effectivenes...
3 .After obtaining an understanding of the entity and its environment, including its internal control, an auditor decided to perform tests of controls. This is likely because:
A An increase in the assessed level of control risk is justified for certain financial statement assertions. B There were many internal control weaknesses that could allow errors to enter the accounting system. C Evidence to support a reduction in control risk is not available. D The auditor's risk ...
4 .When the operating effectiveness of a control is not evidenced by written documentation, an auditor should obtain evidence about the control's effectiveness by:
A Mailing confirmations. B Analytical procedures. C Recalculating the balance in related accounts. D Inquiry and other procedures such as observation.
5 .In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate?
A Attributes. B Variables. C Stratified. D Ratio estimation.
7 .The diagram below depicts the auditor's estimated maximum deviation rate compared with the tolerable rate, and also depicts the true population deviation rate compared with the tolerable rate.As a result of tests of controls, the auditor assesses control risk higher than necessary and thereby increases substantive testing. This is illustrated by situation:
A IV. B II. C I. D III.
8 .本月办公用楼租金60万元，用银行存款支付10万元，50万元未付。按照权责发生制和收付实现制本月分别确认费用（ ）万元。
A 10，60 B 60，0 C 60，50 D 60，10
9 .An audit partner is developing an office training program to familiarize his professional staff with statistical decision models applicable to the audit of dollar value balances. He wishes to demonstrate the relationship of sample sizes to population size and variability and the auditor's specifications as to tolerable misstatement and risk of incorrect acceptance. The partner prepared the following table to show comparative population characteristics and audit specifications of two populations.Characteristics ofPopulation 1 Relativeto Population 2Audit Specifications as to a Samplefrom Population 1 Relative to aSample from Population 2SizeVariabilitySpecifiedTolerableMisstatementSpecified Riskof IncorrectAcceptanceCase 1EqualEqualEqualLowerCase 2EqualLargerLargerEqualCase 3LargerEqualSmallerHigherCase 4SmallerSmallerEqualHigherCase 5LargerEqualEqualLowerYou are to indicate for the specified case from the above table the required sample size to be selected from population 1 relative to the sample from population 2.In case 3 the required sample size from population 1 is:
A Indeterminate relative to the required sample size from population 2. B Larger than the required sample size from population 2. C Equal to the required sample size from population 2. D Smaller than the required sample size from population 2.
10 .（ ）是企业内部主要的会计信息使用者。
A 企业管理者 B 社会公众 C 债权人 D 政府部门
