After determining that a related party transaction has, in fact, occurred, an auditor should:
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1 .In establishing the existence and ownership of a long-term investment in the form of publicly-traded stock, an auditor should inspect the securities or:
A Determine that the investment is carried at the lower of cost or market. B Confirm the number of shares owned that are held by an independent custodian. C Correspond with the investee company to verify the number of shares owned. D Inspect the audited financial statements of the investee company.
2 .Which of the following questions would an auditor least likely include on an internal control questionnaire concerning the initiation and execution of equipment transactions?
A Are requests for major repairs approved at a higher level than the department initiating the request? B Are prenumbered purchase orders used for equipment and periodically accounted for? C Are requests for purchases of equipment reviewed for consideration of soliciting competitive bids? D Are proc...
3 .法律关系中，所有权法律关系，不属于（ ）。
A 民事法律关系 B 绝对法律关系 C 行政法律关系 D 调整性法律关系
4 .When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying analytical procedures and:
A Observing the distribution of paychecks. B Footing and crossfooting the payroll register. C Recalculating payroll accruals. D Inspecting payroll tax returns.
5 .根据《企业国有资产交易监督管理办法》，企业增资通过产权交易机构网站对外披露信息公开征集投资方，时间不得少于（ ）。
A 20个工作日 B 30个工作日 C 40个工作日 D 60个工作日
7 .企业收到资产评估机构出具的评估报告后，将备案材料逐级报送给国有资产监督管理机构或其所出资企业，自评估基准日起一定期限内提出备案申请。该一定期限指的是（ ）。
A 3个月 B 6个月 C 9个月 D 5个月
8 .In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:
A Similar to industry guidelines. B Insensitive to variations. C Susceptible to bias. D Consistent with prior periods.
9 .某国有独资企业的下列行为中，应当进行相关资产评估的有（ ）。
A 产权转让 B 收购国有单位资产 C 以货币财产偿还债务 D 资产涉讼
10 .A client's lawyer is unable to form a conclusion about the likelihood of an unfavorable outcome of pending litigation because of inherent uncertainties. If the litigation's effect on the client's financial statements could be material but it is properly disclosed in the financial statements, the auditor most likely would:
A Withdraw from the engagement because of the lack of information furnished by the lawyer. B Disclaim an opinion on the financial statements because of the materiality of the litigation's effect. C Issue a qualified opinion in the auditor's report because of the lawyer's scope limitation. D Issue an...
