题目内容

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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Which of the following is not Dulong nationality’s main gods?__()

A. god of mountains
B. god of trees
C. god of wind
D. the Goddess of Forests

The Nu Nationality is descended from the aboriginal residents in_counties of Yunnan Province and also from the “luluman” tribe in the Tang Dynasty()

A. Heqing and Yiliang
B. Fumin and Songming
C. Fugong and Gongshan
D. Fengqing and Yongde

Determine which of the following is most correct statement regarding the reliability of audit evidence()

A. Information that is indirectly obtained from external sources is the most reliable audit evidence
B. Reliability of audit evidence is dependent upon the evidence being subjective
C. Reliability of evidence refers to the amount of evidence obtained
D. If internal controls are effective, evidence obtained is more reliable than when the controls are not effective

Quality control for a CPA firm()

A. includes the organizational structure of the firm and the procedures it establishes
B. is tailored to each specific audit engagement
C. is a guarantee that auditing standards are followed
D. is required only for firms auditing SEC companies

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