第一章 单元测试

1、单选题：
The Sarbanes-Oxley Act applies to which of the following companies?（ ）
选项：
A:Public companies
B:All companies
C:Privately held companies
D:All public companies and privately held companies with assets greater than $500 million
答案: 【Public companies】

2、单选题：
Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:（ ）
选项：
A:finance.
B:economics.
C:auditing.
D:accounting.
答案: 【accounting.】

3、单选题：
________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.（ ）
选项：
A:Client acceptance
B:Control
C:Business
D:Information
答案: 【Information】

4、单选题：
A correct relationship among the auditor, the client, and the external users is:（ ）
选项：
A:the client provides capital to the external users.
B:the audit committee of a private company hires the independent auditor.
C:the external users can rely upon the auditor's report to reduce information risk.
D:management of a public company hires the independent auditor.
答案: 【the external users can rely upon the auditor's report to reduce information risk.】

5、单选题：
Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):（ ）
选项：
A:accounting and bookkeeping service.
B:attestation service.
C:assurance service.
D:tax service.
答案: 【attestation service.】

第二章 单元测试

1、单选题：
The legal right to perform audits is granted to a CPA firm by regulation of:（ ）
选项：
A:the American Institute of Certified Public Accountants (AICPA).
B:the Audit Standards Board.
C:the Financial Accounting Standards Board (FASB).
D:each state.
答案: 【each state.】

2、单选题：
The organization that is responsible for providing oversight for auditors of public companies is called the ________. （ ）
选项：
A:Auditing Standards Board
B:Public Company Accounting Oversight Board
C:American Institute of Certified Public Accountants
D:Public Oversight Board
答案: 【Public Company Accounting Oversight Board】

3、单选题：
The form that must be completed and filed with the Securities and Exchange Commission whenever a company experiences a significant event that is of interest to public investors is the:（ ）
选项：
A:Form 10-Q.
B:Form 8-K.
C:Form S-1.
D:Form 10-K.
答案: 【Form 8-K.】

4、单选题：
Statements on Standards for Accounting and Review Services are issued by the:（ ）
选项：
A:Financial Accounting Standards Board.
B:Accounting and Review Services Committee.
C:Securities and Exchange Commission.
D:Professional Ethics Executive Committee.
答案: 【Accounting and Review Services Committee.】

5、单选题：
For privately held companies who is responsible for establishing auditing standards?（ ）
选项：
A:Auditing Standards Board
B:Public Company Accounting Oversight Board
C:National Association of Accounting
D:Securities and Exchange Commission
答案: 【Auditing Standards Board】