在注册会计师对丙公司的主营业务收入所实施的以下审计程序中，可以证实丙公司管理层对其营业收入与列报相关认定是否正确的恰当程序有（ ）。
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1 .In which of the following circumstances is substantive testing of accounts receivable before the balance sheet date most appropriate?
A There is a high turnover of senior management. B Internal controls during the remaining period are effective. C It is a first engagement of a new client. D The client has a new sales incentive program in place.
2 .企业规定向客户寄送事先连续编号的销售发票的目的是（ ）。
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3 .An auditor's program to examine long-term debt should include steps that require:
A Verifying the existence of the bondholders. B Inspecting the accounts payable subsidiary ledger. C Investigating credits to the bond interest income account. D Examining bond trust indentures.
4 .在获取被审计单位财务报表中与登记入账的销售交易是否真实这一目标实施的实质性程序，注册会计师应关注的事项有（ ）。
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5 .Which of the following procedures would most likely assist an auditor in identifying related party transactions?
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7 .Which of the following statements extracted from a client's lawyer's letter concerning litigation, claims, and assessments most likely would cause the auditor to request clarification?
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8 .下列关于注册会计师实施截止测试的说法中，正确的有（ ）。
A 实施截止测试可以从资产负债表日前后10天的账簿记录追查至记账凭证 B 实施截止测试可以从资产负债表日前后20天的账簿记录追查至发运凭证 C 实施截止测试可以从资产负债表日前后10天的发运凭证查至账簿追记录 D 实施截止...
9 .An auditor should request that an audit client send a letter of inquiry to those attorneys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide:
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