Two determinants of the persuasiveness of evidence are（）
A. competence and sufficiency
B. relevance and reliability
C. appropriateness and sufficiency
D. independence and effectiveness
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Which of the following can be used as a criteria for evaluating information being audited（）
A. International Financial Reporting Standards （IFRS）
B. Generally Accepted Accounting Principles （GAAP）
C. Internal Revenue Code （IRC）
D. all of the above
Who is responsible for establishing auditing standards for privately held companies（）
A. Securities and Exchange Commission
B. Public Company Accounting Oversight Board
C. Auditing Standards Board
D. National Association of Accounting
In the past, when a Dulong girl reached the age of__, she had her face tattooed（）
A. seven or eight
B. twelve or thirteen
C. one or two
D. twenty
Which of the following is not an essential component of quality control（）
A. policies and procedures to ensure that firm personnel are actively engaged in marketing strategies
B. policies and procedures to ensure that the work performed by firm personnel meet applicable professional standards
C. policies to ensure that personnel maintain their independence in fact and in appearance
D. policies that ensure that monitoring activities are effectively applied
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