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

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