计算机病毒程序有（ ）。
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1 .Janus Company, a client of Peterman, CPA, has recently automated its accounting system. While Peterman has been the auditor of Janus for several years, this will be the first audit encompassing the new system. Which of the following is most likely a result of this change?I. Peterman will need to take courses to develop an appropriate level of IT skill.II. Peterman will need to revise his audit objectives from prior years to reflect the new situation.III. Peterman will need to revise his audit program from prior years to reflect the new situation.
A Both I and II. B I, II, and III. C III only. D Both II and III.
2 .计算机病毒的特点包括（ ）。
A 破坏性 B 潜伏性 C 可激发性 D 传染性
3 .An auditor who wishes to capture an entity's data as transactions are processed and continuously test the entity's computerized information system most likely would use which of the following techniques?
A Embedded audit module. B Integrated data check. C Test data generator. D Snapshot application.
4 .影响计算机安全的因素（ ）。
A 计算机硬件的缺陷 B 软件系统的隐患 C 用户误操作对计算机安全的威胁 D 计算机病毒
5 .Government Auditing Standards published by the United States Government Accountability Office define standards associated with the following types of engagements:
A Financial audits, attest engagements, and program-specific audits. B Financial audits, single audits, and program specific audits. C Audits, reviews, and compilations. D Financial audits, attest engagements, and performance audits.
7 .In performing a financial statement audit in accordance with Government Auditing Standards, an auditor is required to report on the entity's compliance with laws and regulations. This report should:
A State that the audit should be planned to obtain reasonable assurance about whether noncompliance could have a material effect on the entity's programs. B Describe the laws and regulations that the entity must comply with. C Provide an opinion on overall compliance with laws and regulations. D Pro...
8 .计算机的安全防护包括（ ）。
A 数据备份 B 系统多用户设定 C 安装杀毒软件并且及时更新病毒库 D 应付计算机的软硬件缺陷
9 .According to the Statement on Auditing Standards No. 117, Compliance Audits, a compliance audit is based on management's assumption of responsibility for all of the following, except:
A Taking appropriate corrective actions on audit findings. B Maintaining effective controls that provide absolute assurance that the entity administers programs in compliance with related requirements. C Identification of the government's programs and understanding and fulfilling compliance requirem...
10 .磁盘分区主要针对本地硬盘或者移动硬盘，可以将不同类型的数据存放在不同的分区中。（ ）
Y 对 N 错
