When determining whether independence is impaired because of an ownership interest in a client company, materiality will affect ownership（）
A. in all circumstances
B. only for direct ownership
C. only for indirect ownership
D. under no circumstances
查看答案
Which of the following statements about Generally Accepted Audit Standards are true？I. They serve as broad guidelines to auditors for conducting an audit engagement.II. They are sufficiently specific
A. I and II
B. I and III
C. II and III
D. I, II and III
Which is the right English translation of “不入虎穴，焉得虎子”（）
A. No pains, no gains
B. Nothing ventured, nothing gained
C. Out of sight, out of mind
D. More haste, less speed
Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit（）
A. possess appropriate competence and capabilities
B. comply with ethical requirements
C. plan work and supervise assistants
D. maintain professional skepticism and exercise professional judgment
Which of the following audits can be regarded as generally being a compliance audit（）
A. IRS agents’ examinations of taxpayer returns
B. GAO auditor’s evaluation of the computer operations of governmental units
C. an internal auditor’s review of a company’s payroll authorization procedures
D. a CPA firm’s audit of a public company
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