2021年CFA11月考試馬上要考試了，備考CFA一級考試通過后才能報名二級考試，在備考2021年11月CFA考試需要練習(xí)考試題，那你準(zhǔn)備的如何呢？

1、An expansionary fiscal policy is most likelyassociated with:

A．a(chǎn)n increase in capital gains taxrates.

B．crowding out of privateinvestments.

C．a(chǎn)n increase in government spending on socialinsurance and benefits.

【答案】B

【解析】

Expansionary policy increases government borrowing, whichmay divert private sector investment from taking place (resulting in an effectknown as crowding out). A rise in capital gain tax rates is a form ofcontractionary fiscal policy. Rises in government spending on social insuranceand benefits is a form of automatic stabilizer and not due to discretionaryfiscal expansion.

2、Which of the following statements is mostaccurate about the responsibilities of an auditor for a publicly traded firm inthe United States? The auditor must:

A．ensure that the financial statements are freefrom error, fraud, or illegal acts.

B．state that the financial statements are preparedaccording to generally accepted accounting principles.

C．express an opinion about the effectiveness ofthe company's internal control systems.

【答案】C

【解析】

For a publicly traded firm in the United States, theauditor must express an opinion as to whether the company's internal controlsystem is in accordance with the Public Accounting Oversight Board, under theSarbanes-Oxley Act. The opinion is given either in a final paragraph in theauditor's report or as a separate opinion.

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