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1 .Which of the following acts by a CPA is a violation of professional standards regarding the confidentiality of client information?
A Allowing a review of professional practice without client authorization. B Releasing financial information to a local bank with the approval of the client's mail clerk. C Faxing a tax return to a loan officer at the request of the client. D Responding to an enforceable subpoena.
2 .正确使用计算机的要求有（ ）。
A 经常开机 B 保洁防尘 C 正常启闭 D 实时升级
3 .According to the AICPA Code of Professional Conduct, under which of the following circumstances may a CPA receive a contingent fee for services?
A Examining a client's prospective financial information. B Representing a client in an IRS examination of the client's federal income tax return. C Reviewing a client's financial statements. D Preparing a client's federal income tax return.
4 .鼠标的操作方法包括（ ）。
A 左键单击 B 左键双击 C 右键单击 D 右键双击
5 .Which of the following actions by a CPA most likely violates the profession's ethical standards?
A Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper. B Retaining client records after the client has demanded their return. C Arranging with a financial institution to collect notes issued by a client in payment of fees due. D Using a records-retention age...
7 .Under the provisions of the Sarbanes-Oxley Act of 2002, registered public accounting firms are required to prepare and maintain audit work papers and other information related to any audit report for a period of:
A Three years. B Five years. C Seven years. D One year.
8 .电子计算机的发展阶段有（ ）。
A 电子管时代 B 晶体管时代 C 集成电路时代 D 大规模
9 .According to the Sarbanes-Oxley Act of 2002, what is the maximum number of years an audit partner can perform audit services for an issuer before the auditor rotation is required?
A 3 years. B 2 years. C 5 years. D 4 years.
10 .计算机硬件系统包括（ ）。
A 运算器 B 控制器 C 输入设备 D 输出设备
