Which of the following procedures would most likely be included in a review engagement of a nonissuer?
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2 .Which of the following procedures most likely would not be included in a review engagement of a nonissuer?
A Inquiring about subsequent events. B Assessing control risk. C Considering whether the financial statements conform with GAAP. D Obtaining a management representation letter.
3 .根据《存款保险条例》，下列各项不纳入存款保险范围的是（ ）。
A 外商独资银行 B 中外合资银行 C 农村信用社 D 外国银行在中国的分支机构
4 .An accountant's standard report on a review of the financial statements of a nonissuer should state that the accountant:
A Obtained reasonable assurance about whether the financial statements are free of material misstatement. B Examined evidence, on a test basis, supporting the amounts and disclosures in the financial statements. C Does not express an opinion or any form of limited assurance on the financial statemen...
5 .财政部门在中国人民银行开设的用于记录核算财政预算资金和纳入预算管理的政府性基金的收入和支出的账户是（ ）。
A 财政部门零余额账户 B 预算单位零余额账户 C 国库单一账户 D 特设专户
7 .西方经济学和马克思主义货币理论都将（ ）作为通货膨胀的基本标志。
A 货币供求总量失衡 B 工资上涨 C 物价上涨 D 进出口总额失衡
8 .Which of the following statements is true regarding analytical procedures in a review engagement?
A Analytical procedures are not required to be used as a substantive test. B Analytical procedures involve the use of both financial and nonfinancial data. C Analytical procedures are required to be used in the final review stage. D Analytical procedures do not involve comparisons of recorded amount...
9 .在会计核算的基本前提中，界定会计核算空间范围的是（ ）。
A 持续经营 B 会计主体 C 会计期间 D 货币计量
10 .A nonissuer requests that a CPA change an audit engagement to a review engagement. If the accountant agrees to the change, how, if at all, should the accountant’s review report be modified?
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