Smith, CPA, has been asked to issue a review report on the balance sheet of Cone Company, a nonissuer, and not on the other related financial statements. Smith may do so only if:
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1 .融资租赁取得固定资产的成本，按照租赁协议或者合同确定的租赁价款、相关税费以及固定资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定。（ ）
Y 对 N 错
2 .Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer in accordance with Statements on Standards for Accounting and Review Services?
A Inquiring about actions taken at meetings of the board of directors that may affect the financial statements. B Reading the financial statements to consider whether they conform with generally accepted accounting principles. C Communicating any material weaknesses discovered during the considerati...
3 .“收入支出表”反映事业单位在某一特定日期全部资产、负债和净资产的情况。（ ）
Y 对 N 错
4 .“非财政补助结余分配”科目核算一定期间各项经营收支相抵后余额弥补以前年度亏损后余额。（ ）
Y 对 N 错
5 .Performing inquiry and analytical procedures is the primary basis for an accountant to issue a:
A Review report on comparative financial statements for a nonissuer in its second year of operations. B Report on compliance with requirements governing major federal assistance programs in accordance with the Single Audit Act. C Management advisory report prepared at the request of a client's audit...
7 .An accountant has been engaged to review a nonissuer's financial statements that contain several departures from GAAP. Management is unwilling to revise the financial statements, and the accountant believes that modification of the standard review report is inadequate to communicate the deficiencies. Under these circumstances, the accountant should:
A Withdraw from the engagement and provide no further services concerning these financial statements. B Express a disclaimer of opinion on the financial statements and advise the board of directors that the financial statements should not be relied on. C Determine the effects of the departures from ...
8 .A CPA started to audit the financial statements of a nonissuer. After completing certain audit procedures, the client requested the CPA to change the engagement to a review because of a scope limitation. The CPA concludes that there is reasonable justification for the change. Under these circumstances, the CPA's review report should include a:
A Description of the auditing procedures that were completed before the engagement was changed. B Reference to the scope limitation that caused the changed engagement. C Statement that a review is substantially less in scope than an audit. D Reference to the CPA's justification for agreeing to chang...
9 .An accountant had begun to audit the financial statements of a nonissuer. Which of the following circumstances most likely would be considered a reasonable basis for agreeing to the entity's request to change the engagement to a compilation?
A The accountant is prevented from examining the minutes of the board of directors' meetings. B The accountant is prohibited from corresponding with the entity's legal counsel. C The entity's principal creditors no longer require the entity to furnish audited financial statements. D The entity's man...
10 .Which of the following applies to an accountant conducting a review of interim financial information?
A The accountant must maintain independence in mental attitude in all matters relating to the engagement. B The accountant must indicate in the report those circumstances in which generally accepted accounting principles have not been consistently observed in the current period in relation to the pr...
