6．審計(jì)程序的起點(diǎn)是(      )

A．接受業(yè)務(wù)委托                                          B．計(jì)劃審計(jì)工作

C．實(shí)施風(fēng)險(xiǎn)評(píng)估程序                                   D．實(shí)施控制測(cè)試和實(shí)質(zhì)性程序

7．下列選項(xiàng)中，屬于內(nèi)部證據(jù)的是(      )

A．銀行進(jìn)賬單                                             B．銀行對(duì)賬單

C．采購(gòu)合同                                                 D．董事會(huì)決議

8．Y公可欠A公司100萬(wàn)貨款，且注冊(cè)會(huì)計(jì)師有理由相信欠款可能存在重大差錯(cuò)，則注冊(cè)會(huì)計(jì)師對(duì)A公司的應(yīng)收賬款應(yīng)采取的措施是(      )

A．不需函證                                                 B．可以進(jìn)行函證

C．采用肯定式函證                                      D．采用否定式函證

9．注冊(cè)會(huì)計(jì)師每年審計(jì)固定資產(chǎn)時(shí)，應(yīng)該對(duì)固定資產(chǎn)進(jìn)行觀察盤點(diǎn)，重點(diǎn)是(      )

A．本期新增固定資產(chǎn)                                   B．全部固定資產(chǎn)

C．廠房建筑物                                             D．機(jī)器設(shè)備

10．企業(yè)生產(chǎn)業(yè)務(wù)開始執(zhí)行的依據(jù)是(      )

A．生產(chǎn)任務(wù)通知單                                      B．領(lǐng)料單

C．材料入庫(kù)單                                             D．產(chǎn)品入庫(kù)單