16.Before I cleaned them up, the pile of books ____ at the stairway for days.
(A) had been
(B) been
(C) am
(D) will be

17.Not ____ Joey’s phone number, I wasn’t able to ring him. (A) to know (B) know (C) knowing (D) knew

18.The five-year-old kid talks loudly and confidently as if he ____ an adult. (A) will be (B) had been (C) is (D) were

19.The air in the countryside is much fresher than ____ in the city. (A) × (B) that (C) what (D) it

20. ____ people becoming more aware of health issues, greater attention is being paid to lifestyles and eating habits. (A) With (B) As (C) While (D) Since

1. Which of the following could most likely be reported as key audit matter? (A) Material uncertainties over going concern (B) Explanations of the auditor's view on other information included in the annual report (C) The communicating with those charged with governance (D) Explanations of judgements made by the auditor in material areas

2. Which of the following statement would most likely appear in an auditor's engagement letter? (A) Management is responsible for reporting to us any inadequate provision for the safeguarding of assets. (B) We will identify internal control relevant to specific assertions that may prevent or detect material misstatements. (C) Management agrees to correct all deficiencies in internal control activities identified by us. (D) Management is responsible for making all financial records and related information available to us.

3. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures? (A)Deciding whether to accept or continue a client relationship. (B) Selecting personnel for advancement who have the necessary qualifications. (C) Assessing a client's ability to establish effective internal controls. (D) Monitoring the effectiveness of professional development activities.

4. Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements? (A) Significant difference between the physical inventory count and the accounting records are not investigated. (B) Management enforces strict budgetary controls over the entity's departmental supervisors. (C) Cash transactions are electronically processed and recorded, leaving no paper audit trail. (D) The monthly bank reconciliation ordinarily includes several large outstanding checks.

5. Who is responsible for the overall quality of an audit assignment? (A) Ethics partner (B) Preissuance reviewer (C) Engagement partner (D) Managing partner

6. An auditor planning tests controls specifies a risk of assessing control risk is 10%, a tolerable misstatement as percentage of population value is 5% and expects one deviation. For these information, the planned sample size should be in which range: (A) 4050 (B) 5060 (C) 6070 (D)More than 70

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