According to the FASB and IASB conceptual frameworks, one of the fundamental qualitative characteristics of useful financial information is:
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1 .Because of the risk of material misstatement, an audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of:
A Objective judgment. B Independent Integrity C Professional skepticism. D Impartial conservatism.
2 .Which of the following characteristics enhances relevance and faithful representation?
A Materiality. B Neutrality. C Predictive value. D Timeliness.
3 .Under U.S. auditing standards, when an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except:
A The auditor’s conclusion about whether substantial doubt remains or is alleviated. B Management’s conclusion regarding whether substantial doubt remains or is alleviated. C The conditions that gave rise to the substantial doubt. D The effect of the auditor’s conclusion on the auditor’s rep...
4 .According to the FASB and IASB conceptual frameworks, to be relevant, information should have which of the following?
A Predictive value. B Verifiability. C Neutrality. D Completeness.
5 .In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion?
A The auditor is unable to apply necessary procedures concerning an investor's share of an investee's earnings recognized on the equity method. B The auditor did not observe the entity's physical inventory and is unable to become satisfied about its balance by other auditing procedures. C There has ...
7 .An auditor may not issue a qualified opinion when:
A An accounting principle at variance with GAAP is used. B The auditor's report refers to the work of a specialist. C The auditor lacks independence with respect to the audited entity. D A scope limitation prevents the auditor from completing an important audit procedure.
8 .Users of financial statements frequently rely upon the data displayed in the financial statements to predict future financial outcomes. Financial accounting concepts refer to the characteristic of accounting information that provides predictive value to users as the quality of:
A Comparability. B Understandability. C Relevance. D Faithful representation.
9 .A registration statement filed with the SEC contains the reports of two independent auditors on their audits of financial statements for different periods. The predecessor auditor who audited the prior-period financial statements generally should obtain a letter of representation from the :
A Client’s audit committee. B Successor independent auditor. C Securities and Exchange Commission. D Principal underwriter.
10 .下列各项属于企业主营业务收入的是（ ）。
A 出租固定资产取得的收入 B 出售固定资产取得的收入 C 转让无形资产使用权的使用费收入 D 劳务收入
