第一章测试1.The Sarbanes-Oxley Act applies to which of the following companies? （ ）
A:All companies.
B:Privately held companies.
C:Public companies.
D:All public companies and privately held companies with assets greater than $500 million.
答案:C
2.The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. （ ）
A:对 B:错
答案:B
3.Which of the following is not a SysTrust Services principle as defined by the AICPA? （ ）
A:Availability.
B:Processing integrity.
C:Operational integrity.
D:Online privacy.
答案:C
4.The trait that distinguishes auditors from accountants is the: （ ）
答案:A
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