审计学（华东交通大学）章节测试课后答案2024春

第二章测试

1.Sarbanes-Oxley and the Securities Exchange Commission restrict auditors from providing many consulting services to their publically traded audit clients. Which of the following is true for auditors of publically traded companies? （ ）
A:There is no restriction on providing consulting services to non-audit clients. B:Neither I or II C:I and II D:I only E:II only F:They are restricted from providing consulting services to privately held companies.I
答案:A
2.Many small/local accounting firms do not perform audits as their primary services to their clients include accounting and tax. （ ）
A:错 B:对
答案:B
3.The organization that is responsible for providing oversight for auditors of public companies is called the （ ）.
A:Auditing Standards Board. B:Public Oversight Board. C:Public Company Accounting Oversight Board. D:American Institute of Certified Public Accountants.
答案:C
4.The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the: （ ）
A:Form S-1. B:Form 10-K. C:Form 10-Q. D:Form 8-K.
答案:A
5.Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: （ ）
A:both private and public companies. B:public companies only. C:private companies, public companies, and nonprofit entities. D:private companies only.
答案:B