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1.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal control integrated framework addresses an entity\'s timely reporting of identified internal control deficiencies?

a. Information and communication.

b. Control environment.

c. Control activities.

d. Monitoring.

【答案】D

2.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer\'s audit committee financial expert?

a. The audit committee financial expert must be the issuer\'s audit committee chairperson to enhance internal control.

b. If an issuer does not have an audit committee financial expert, the issuer must disclose the reason why the role is not filled.

c. The issuer\'s current outside CPA firm\'s audit partner must be the audit committee financial expert.

d. The issuer must fill the role with an individual who has experience in the issuer\'s industry.

【答案】B

3.The Sarbanes-Oxley Act of 2002 requires that one or more members of the audit committee be a financial expert and that the financial reports disclose:

a. The name of the Board member(s) serving as financial expert(s).

b. Certification of independence of the financial expert.

c. The existence of financial expert(s) on the audit committee or the reasons why the audit committee does not have a financial expert.

d. Confirmation of the audit opinion by the financial expert.

【答案】C

4.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?

a. When production equals sales, absorption costing income is less than variable costing income.

b. When production is less than sales, absorption costing income is greater than variable costing income.

c. When production equals sales, absorption costing income is greater than variable costing income.

d. When production is greater than sales, absorption costing income is greater than variable costing income.

【答案】D

5.Breakeven analysis assumes that over the relevant range:

a. Total fixed costs are nonlinear

b. Total costs are unchanged

c. Unit variable costs are unchanged

d. Unit revenues are nonlinear

【答案】C

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