The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
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1 .Which of the following factors most likely would cause an auditor not to accept a new audit engagement?
A An inadequate understanding of the entity's internal control. B An inability to perform preliminary analytical procedures before accepting the engagement. C The close proximity to the end of the entity's fiscal year. D Concluding that the entity's management probably lacks integrity.
2 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor most likely would increase the:
A Level of detection risk. B Extent of tests of details. C Level of inherent risk. D Extent of tests of controls
3 .某企业每年需要耗用甲材料8000件，每单位甲材料的年储存成本是15元，平均每次进货的费用是600元，甲材料的全年平均单价是250元，在不存在数量折扣的情况下，最佳的订货批数是：
A 10次 B 15次 C 12次 D 16次
4 .In designing a written audit plan, an auditor should establish specific audit objectives that relate primarily to the:
A Selected audit techniques. B Financial statement assertions. C Cost-benefit of gathering evidence. D Timing of audit procedures.
5 .企业提供的会计信息应当反映与企业财务状况，经营成果和现金流量等有关的所有重要交易或者事项，这一要求是指财务会计信息的：
A 及时性 B 重要性 C 完整性 D 实质重于形式
7 .可供出售金融资产在持有期间，期末发生的公允价值变动应该计入：
A 公允价值变动损益 B 其他综合收益 C 利息调整 D 投资收益
8 .If an auditor's risk assessment is based on the effective operation of controls, the auditor will likely:
A Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing. B Perform tests of details of transactions and account balances to identify potential errors and frau C Apply analytical procedures to both financial data and nonfinancial...
9 .下列选项中，属于离职后福利的是：
A 职工工资 B 企业为职工缴纳的基本养老保险 C 企业发生的职工福利费 D 辞退福利
10 .Which of the following management assertions is an auditor most likely testing if the audit objective states that all inventory on hand is reflected in the ending inventory balance?
A Inventory is complete. B Inventory is properly presented in the financial statements. C Inventory is properly valued. D The entity has rights to the inventory.
