An auditor's engagement letter most likely would include:
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1 .______
A soft B fine C quiet D still
2 .______
A Similarly B in this manner C Otherwise D In this way
3 .某上市公司2011年财务会计报告批准报出日为2012年4月10日。公司在2012年1月1日至4月10日发生了下列事项：①公司在一起历时半年的诉讼中败诉，支付赔偿金50万元，公司在上年末已确认预计负债30万元； ②因遭受水灾上年购入的存货发生毁损100万元；③公司董事会提出2011年度利润分配方案为每10股送3股股票股利；④公司支付 2011年度财务报告审计费40万元；⑤1月10日向乙公司销售一批商品并确认收入实现；2月20日，乙公司因产品质量原因将上述商品退回。以上事项中，属于资产负债表日后调整事项的是（ ）。
A 事项① B 事项② C 事项③ D 事项⑤
4 .关于同一控制下吸收合并，下列说法不正确的是（ ）
A 合并方对付出的资产应以账面价值进行结转 B 发生的审计 C 合并方取得的资产 D 合并方付出的资产不确认处置损益
5 .以下关于权益结算的股份支付的确认和计量原则，不正确的是（ ）。
A 换取其他方服务的股份支付，企业应当以股份支付所换取的服务的公允价值计量。企业应当按照其他方服务在取得日的公允价值，将取得的服务计入相关资产成本或费用 B 企业应按照每个资产负债表日权益工具的公允价值确定...
7 .A successor auditor most likely would make specific inquiries of the predecessor auditor regarding:
A Specialized accounting principles of the client's industry. B Disagreements with management as to auditing procedures. C The competency of the client's internal audit staff. D The uncertainty inherent in applying sampling procedures.
8 .Which of the following factors would a CPA ordinarily consider in the planning stage of an audit engagement?I. Financial statement accounts likely to contain a misstatement.II.Conditions that require extension of audit tests.
A II only. B Neither I nor II. C Both I and II. D I only.
9 .Before applying principal substantive tests to an entity's accounts receivable at an interim date, an auditor should:
A Consider the likelihood of assessing the risk of incorrect rejection too low. B Project sampling risk at the maximum for tests covering the remaining period. C Assess the difficulty in controlling the incremental audit risk. D Ascertain that accounts receivable are immaterial to the financial stat...
10 .For which of the following judgments may an independent auditor share responsibility with an entity's internal audit function, which is assessed to be competent, objective, and apply a systematic and disciplined approach?Evaluation of significantaccounting estimatesMateriality ofmisstatementsA.NoNoB.YesYesC.YesYesD.YesNo
A . B . C . D .
