全国性地方税种的开征、停征权在于（ ）。
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1 .As of August 13, a CPA had obtained sufficient appropriate audit evidence with respect to fieldwork on an engagement to audit financial statements for the year ended June 30. On August 27, an event came to the CPA's attention that should be disclosed in the notes to the financial statements. The event was properly disclosed by the entity, but the CPA decided not to dual date the auditor's report and dated the report August 27. Under these circumstances, the CPA was taking responsibility for:
A Only the specific subsequent event disclosed by the entity. B All subsequent events that occurred through August 13 and the specific subsequent event disclosed by the entity. C All subsequent events that occurred through August 27. D Only the subsequent events that occurred through August 13.
2 .An auditor concludes that there is a material inconsistency in the other information in an annual report to shareholders containing audited financial statements. The auditor believes that the financial statements do not require revision, but the client is unwilling to revise or eliminate the material inconsistency in the other information. Under these circumstances, what action would the auditor most likely take next?
A Disclaim an opinion on the financial statements after explaining the material inconsistency in a other-matter paragraph. B Issue an "except for" qualified opinion after discussing the matter with the client's audit committee. C Consider the situation closed because the other information is not in ...
3 .What is an auditor's responsibility for supplementary information, such as the disclosure of pension information, which is outside the basic financial statements but required by the GASB?
A The auditor's only responsibility for the supplementary information is to determine that such information has not been omitted. B The auditor has no responsibility for such supplementary information as long as it is outside the basic financial statements. C The auditor should apply substantive tes...
4 .When a group engagement partner decides to make reference to a component auditor's examination under U.S. GAAS, the group engagement partner's report should state "We did not audit the financial statements of X Company..." in which paragraph of the audit report?
A An emphasis-of-matter paragraph following the Management's Responsibility paragraph. B Not in the auditor's report, but in a separate report prepared by the component auditor and appended to the auditor's report. C An emphasis-of-matter paragraph preceding the Auditor's Responsibility paragraph. T...
5 .下列各项表述中，符合现行增值税税法有关规定的是（ ）。
A 印刷企业接受出版单位委托，自行购买纸张，印刷图书 B 银行销售金银业务不征收增值税 C 纳税人转让土地使用权或者销售不动产的同时一并销售的附着于土地或者不动产上的固定资产中凡属于增值税应税货物的，征收增值税 ...
7 .下列行为可以开具增值税专用发票的是（ ）。
A 商业企业一般纳税人零售的烟 B 商业企业销售化妆品 C 军工厂销售军用产品给某商业企业 D 销售免税货物
8 .下列税种中，征税对象与计税依据一致的是（ ）。
A 企业所得税 B 耕地占用税 C 车船税 D 房产税
9 .下列选项中，按简易办法依照3%征收率计算缴纳增值税的有（ ）。
A 零售商店代销寄售物品 B 典当业销售死当物品 C 一般纳税人销售自己使用过的不得抵扣且未抵扣进项税额的固定资产 D 一般纳税人销售旧货
10 .一部新法实施后，对新法实施之前人们的行为不得适用新法，而只能沿用旧法，这体现了税法适用原则中的（ ）。
A 新法优于旧法原则 B 法律不溯及既往原则 C 实体从旧，程序从新原则 D 程序法优于实体法原则
