下列关于评估重大错报风险的表述中正确的有( )。
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1 .The costing method that is properly classified for both external and internal reporting purposes is: (External Reporting) (Internal Reporting)
A (Variable costing) Yes; No B (Activity-based costing) No; Yes C (Process costing) No; Yes D (Job costing) No; Yes
2 .下列各项中,属于注册会计师在了解和评估被审计单位管理层的理念和经营风格时考虑的主要因素的有( )。
A 董事会成员是否保持相对的稳定性 B 董事会 C 管理层对于信息管理人员以及财会人员是否给予了适当关注 D 管理层在承担和监控经营风险方面是风险偏好者还是风险规避者
3 .A manufacturing company has several product lines. Traditionally, it has allocated manufacturing overhead costs between product lines based on total machine hours for each product line. Under a new activity-based costing system, which of the following overhead costs would be most likely to have a new cost driver assigned to it?
A Depreciation expense. B Repair and maintenance expense. C Electricity expense. D Employee benefits expense.
4 .下列各项中,可能表明被审计单位存在值得关注的内部控制缺陷的有( )。
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5 .The information contained in a cost of goods manufactured budget would most directly relate to the:
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7 .Which of the following is most useful when risk is being prioritized?
A Low and high probability exposures. B Uncontrollable risks. C Expected value. D Low and high-degree loss exposures.
8 .甲注册会计师收到向被审计单位的20家客户发出的应收账款回函后,对其编制了1—20的索引号,并作为审计工作底稿保存。下列说法中,正确的有( )。
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