Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonissuer?
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2 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review:
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3 .企业实行价格歧视的基本原则是（ ）。
A 不同市场上的平均收益相等并且等于边际成本 B 不同市场的边际收益相等并且大于边际成本 C 不同市场的边际收益相等并且等于边际成本 D 不同市场上的平均收益相等并且小于边际成本
4 .Baker, CPA, was engaged to review the financial statements of Hall Co., a nonissuer. During the engagement Baker uncovered a complex scheme involving client illegal acts and fraud that materially affect Hall's financial statements. If Baker believes that modification of the standard review report is not adequate to indicate the deficiencies in the financial statements, Baker should:
A Disclaim an opinion. B Issue a qualified opinion. C Withdraw from the engagement. D Issue an adverse opinion.
5 .根据《中华人民共和国合同法》，违约责任的承担方式不包括（ ）。
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7 .法律调整的对象是（ ）。
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8 .May an accountant accept an engagement to compile or review the financial statements of a not-for-profit entity if the accountant is unfamiliar with the specialized industry accounting principles, but plans to obtain the required level of knowledge before compiling or reviewing the financial statements?CompilationReview
A No.........Yes B No.........No C Yes........No D Yes........Yes
9 .关于短期边际成本曲线和平均成本曲线之间的关系的说法，正确的是（ ）。
A 平均固定成本曲线和边际成本曲线都具有U形特征 B 当边际成本与平均总成本相等时，平均总成本曲线位于最低点 C 平均总成本曲线比边际成本曲线更早到达最低点 D 平均固定成本曲线总是高于边际成本曲线
10 .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.
