a. Monitoring.
b. Information and communication.
c. Internal environment.
d. Control activitihe Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s reporting deficiencies?
美国CPA考试BEC商业环境历年真题精选及详细解析1107-83
1.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?
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. 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.
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.
a. Information and communication.
b. Control environment.
c. Control activities.
d. Monitoring.
【答案】D
3.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer\'s audit committee financial expert?
a. Event identification.
b. Internal environment.
c. Control activities.
d. Monitoring.
【答案】D
【答案】B
4.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s assignment of authority and responsibility?
【答案】D
2.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?
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.