Which of the following statements is true regarding extranets:
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A 修正其对内部控制的了解 B 考虑对变化后的控制进行测试 C 考虑对剩余期间实施实质性分析程序或细节测试 D 重新定义总体为整个审计期间的交易,然后对整个审计期间的交易重新进行控制测试
2 .Which of the following ratios would most likely be used by management to evaluate short-term liquidity?
A Return on total assets. B Sales to cash. C Acid test (quick) ratio. D Accounts receivable turnover.
3 .在实质性程序中,注册会计师在确定可接受的误受风险水平时应考虑的因素包括( )。
A 注册会计师愿意接受的审计风险水平 B 评估的重大错报风险水平 C 针对同一审计目标(财务报表认定)的分析程序的检查风险 D 可接受的误拒风险水平
4 .What is the relationship between the allowance for doubtful accounts and working capital?
A When an account is written off against the allowance, cash decreases. B When bad debts expense is recorded for the period, working capital decreases. C When bad debts expense is recorded for the period, cash increases. D When an account is written off against the allowance, working capital decreas...
5 .下列各项中,属于PPS抽样的缺点的有( )。
A PPS抽样可以发现极少量的大额错报 B 在PPS抽样中注册会计师通常需要逐个累计总体金额 C PPS抽样的样本更容易设计,且可在能够获得完整的总体之前开始选取样本 D 对零余额或负余额的选取需要在设计时特别考虑
7 .在细节测试中,如果注册会计师的目标是测试应付账款的低估,则总体可以被定义为( )。
A 应付账款明细表 B 供应商对账单 C 验收报告 D 未付款的发票
8 .Deflation is best defined as:
A When the price of a particular good falls. B A continuous decline in real GDP. C A continuous decline in the overall price level. D A continuous rise in the overall price level.
9 .下列选项中属于分层的优点的有( )。
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10 .In competitive markets, an increase in an effective minimum wage will:
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