An auditor would least likely initiate a discussion with those charged with governance concerning:
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1 .甲公司的有效所得税税率为30%，并且使用净现值法评价资本预算提案。张三是一名管理会计师，他希望改进提高一个项目的净现值。为了达到这个目的，应该建议张三采取以下哪一种行动？（ ）
A 将一个可全额抵税的大修从第三年推迟到第四年。 B 减少项目估计的净残值。 C 立刻全额支付该提案的营销计划，而不是分成5个等额分期付款。 D 调整项目贴现率，使项目从“低风险”类项目变成了“一般风险”类项目。
2 .Adams owns a second residence that is used for both personal and rental purposes. During the current year, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct?
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3 .Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over financial reporting?
A An attestation engagement to examine and report on management's written assertion about the effectiveness of its internal control. B A review engagement to render limited assurance on the entity's internal control. C A consulting engagement to provide constructive advice to the entity on its inter...
4 .以下哪一项不是内部回报率法的缺点？（ ）
A 内部回报率假设一个项目产生的资金将再进行再投资，而投资收益率与项目本身的内部回报率相同。 B 内部回报率法没有考虑到投资规模的不同。 C 内部回报率比净现值更加直观和容易理解。 D 现金流量符号的改变可能产生不...
5 .Which of the following conditions must be present in a post-1984 divorce agreement for a payment to qualify as deductible alimony?I. Payments must be in cash or its equivalent.II. The payments must end at the recipient's death.III. Payments must be legally required pursuant to a written divorce (or separation) agreement.
A I, II, III. B I, II. C I, III. D II, III.
7 .—家公司正在评估一条主要产品线的扩张项目。使用14%的贴现率，公司计算了该项目的净现值为3160000元。如果公司要进一步分析这个项目，那么应该（ ）。
A 更深入了解扩张带来的边际贡献。 B 比较内部回报率和会计收益率。 C 比较内部回报率和公司资本成本。 D 比较内部回报率和公司的资本成本以及最低资本收益率。
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9 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage is most likely from a:
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A 内部回报率：接受；回收期：否定。 B 内部回报率：否定；回收期：否定。内部回报率：接受；回收期：接受。 C 内部回报率：接受；回收期：接受。 D 内部回报率：否定；回收期：接受。
