1、单选题：
The Sarbanes-Oxley Act applies to which of the following companies? （ ）
选项：
A:Public companies.
B:All companies.
C:Privately held companies.
D:All public companies and privately held companies with assets greater than $500 million.
答案: 【Public companies.】

2、判断题：
The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. （ ）
选项：
A:对
B:错
答案: 【错】

3、单选题：
Which of the following is not a SysTrust Services principle as defined by the AICPA? （ ）
选项：
A:Online privacy.
B:Availability.
C:Operational integrity.
D:Processing integrity.
答案: 【Operational integrity.】

4、单选题：
The trait that distinguishes auditors from accountants is the: （ ）
选项：
A:auditor's ability to interpret FASB Statements.
B:auditor's education beyond the Bachelor's degree.
C:auditor's ability to interpret accounting principles generally accepted in the United States.
D:auditor's accumulation and interpretation of evidence related to a company's financial statements.
答案: 【auditor's accumulation and interpretation of evidence related to a company's financial statements.】