Audit MCQ Practice3 IMP bWord格式.docx

上传人:b****6 文档编号:19635215 上传时间:2023-01-08 格式:DOCX 页数:7 大小:18.64KB
下载 相关 举报
Audit MCQ Practice3 IMP bWord格式.docx_第1页
第1页 / 共7页
Audit MCQ Practice3 IMP bWord格式.docx_第2页
第2页 / 共7页
Audit MCQ Practice3 IMP bWord格式.docx_第3页
第3页 / 共7页
Audit MCQ Practice3 IMP bWord格式.docx_第4页
第4页 / 共7页
Audit MCQ Practice3 IMP bWord格式.docx_第5页
第5页 / 共7页
点击查看更多>>
下载资源
资源描述

Audit MCQ Practice3 IMP bWord格式.docx

《Audit MCQ Practice3 IMP bWord格式.docx》由会员分享,可在线阅读,更多相关《Audit MCQ Practice3 IMP bWord格式.docx(7页珍藏版)》请在冰豆网上搜索。

Audit MCQ Practice3 IMP bWord格式.docx

standardthatrequires"

Adequatetechnicaltrainingandproficiency"

isnormallyinterpretedasrequiringtheauditortohave

a.formaleducationinauditingand 

accounting.

b.adequatepracticalexperiencefortheworkbeingperformed.

c.continuingprofessionaleducation.

5InanycaseinwhichtheCPAortheCPA'

sassistantsarenotqualifiedtoperformthework,aprofessionalobligationexiststo

a.acquiretherequisiteknowledgeandskills.

b.suggestsomeoneelsewhoisqualifiedtoperformthework.

c.declinetheengagement.

d.anyoftheabove.

6AmemberCPAfirmisrequiredbytheAICPAtobelongtotheSECPracticeSectionifit

a.wishestoauditcompanieswhoseassetsexceed$250million.

b.doesanyaudits.

c.doesanyreviewsoraudits.

d.auditsoneormorepublicly-heldcompanies.

7Ifitisprobablethatthejudgmentofareasonablepersonwouldhavebeenchangedorinfluencedbytheomissionormisstatementofinformation,thenthatinformationis,bydefinitionofFASBStatementNo.2,

a.material.

b.insignificant.

c.significant.

d.relevant.

8Thepreliminaryjudgmentaboutmaterialityistheamountbywhichtheauditorbelievesthestatementscouldbemisstatedandstillnotaffectthedecisionsofreasonableusers.

a.minimum

b.maximum

c.meanaverage

d.medianaverage

9Whenauditorsallocatethepreliminaryjudgmentaboutmaterialitytoaccountbalances,thematerialityallocatedtoanygivenaccountbalanceisreferredtoinSASNo.39as

a.thematerialityrange.

b.theerrorrange.

c.tolerablemateriality.

d.tolerablemisstatement.

10Whydoauditorsestablishapreliminaryjudgmentaboutmateriality?

a.Tohelptheauditorplantheappropriateevidencetoaccumulate.

b.Sothattheclientcanknowwhatrecordstomakeavailabletotheauditor.

c.Todeterminewhatlevelofstaffing(i.e.,workexperience)isrequiredfortheaudit.

d.Noneoftheabove.

11Ifanauditorestablishesarelativelylowlevelformateriality,thentheauditorwill

a.accumulatemoreevidencethanifahigherlevelhadbeenset.

b.accumulatelessevidencethanifahigherlevelhadbeenset.

c.accumulateapproximatelythesameevidenceaswouldbethecasewereahigherlevelset.

d.accumulateanundeterminedamountofevidence.

12Afterthepreliminaryjudgmentaboutmaterialityhasbeenestablished,auditorsmay

a.notadjustit.

b.adjustitdownwardonly.

c.adjustitupwardonly.

d.adjustiteitherdownwardorupward.

13Whichofthefollowing"

decisions"

arerelevanttotheauditor'

sevidenceaccumulation?

a. 

Typeofaudit 

proceduretouse.

b.Numberofitemstoexamine.

c.Timingofauditprocedures.

d.Alloftheabovearerelevant.

14Auditproceduresarenormallyperformed

a.earlyintheaccountingperiodbeingexamined.

b.throughouttheaccountingperiodbeingexamined,butwithemphasisonthetransactionsneartheend.

c.withinonetothreemonthsafterthecloseoftheaccountingperiod.

d.duringallthreeoftheaboveperiods.

15Thethirdstandardoffieldworkrequirestheauditortoaccumulatesufficientcompetentevidencetosupporttheopinionissued.Becauseofthenatureofauditevidence,itis

a.unlikelytheauditorwillbecompletelyconvincedthattheopinioniscorrect.

b.likelytheauditorwillbecompletelyconvincedthattheopinioniscorrect.

c.unlikelytheauditorwillarriveataconclusion.

d.likelythattheauditorwouldchangehis/hermindabouttheopinionifhe/shetookthetimetogatheradditionalevidence.

16Whichofthefollowingformsofevidenceismostreliable?

a.General 

ledgeraccount 

balances.

b.ConfirmationofA/Rbalancereceivedfromacustomer.

c.Internalmemoexplainingtheissuanceofacreditmemo.

d.Copyofmonth-endadjustingentries.

17Evidenceobtaineddirectlybytheauditorismorecompetentthaninformationobtainedindirectly.Whichofthefollowingisnotanexampleoftheauditor'

sdirectknowledge?

a.Physicalexamination.

b.Observation.

c.Computation.

d.Inquiry.

18Whenanauditorcalculatesthegrossmarginasapercentof 

sales 

andcomparesitwithpreviousperiods,thistypeofevidenceiscalled

a.physicalexamination.

b.computation.

c.observation.

d.inquiry

19Whichofthefollowingisnotoneofthethreemainreasonswhytheauditorshouldproperlyplanengagements?

a.Toenableproperon-the-jobtrainingofemployees.

b.Toenabletheauditortoobtainsufficientcompetentevidence.

c.Toavoidmisunderstandingswiththeclient.

d.Tohelpkeepauditcostsreasonable.

20Ameasureofhowwillingtheauditoristoacceptthat 

thefinancialstatements 

maybemateriallymisstatedaftertheauditiscompletedandanunqualifiedopinionhasbeenissuedisthe

a.inherentrisk.

b.acceptableauditrisk.

c.statisticalrisk.

d.financialrisk.

21Ameasureoftheauditor'

sassessmentofthelikelihoodthattherearematerialmisstatementsinanaccountbeforeconsideringtheeffectivenessoftheclient'

sinternalcontrolis

a.controlrisk.

d.inherentrisk.

22Theauditorislikelytoaccumulatemoreevidencewhentheauditisforacompany

a.whosestockispubliclyheld.

b.whichhasextensiveindebtedness.

c.whichistobesoldinthenearfuture.

d.Allthreeoftheabove.

23Whichofthefollowingisnottypicallyincludedinitialauditplanning?

a.Clientacceptance/continuationdecisions.

b.Determinationofthepurposeoftheaudit.

c.Scheduleengagementstaffandauditspecialists.

d.Performpreliminaryanalyticalprocedures.

24Mostauditorsassessinherentriskashighforrelatedpartiesandrelated-partytransactionsbecause

a.oftheaccountingdisclosurerequirement.

b.ofthelackofindependencebetweentheparties.

c.bothaandb.

d.itisrequiredby 

generallyacceptedaccountingprinciples.

25Whichofthefollowingpartiesisresponsibleforestablishinganentity'

sinternalcontrols?

a.Management.

b.Auditors.

c.Managementandauditors.

d.CommitteeofSponsoringOrganizations.

26Foraninternalauditfunctiontobeeffective,itisessentialthattheinternalauditstaff

a.beindependentoftheoperatingdepartments.

b.beindependentoftheaccountingdepartment.

c.reportdirectlytoahighlevelofauthoritywithintheorganizationsuchastheauditcommittee.

d.achievealloftheabove.

27Managementisoftenunwillingtoimplementanidealsystemof 

internalcontrols 

because

a.controlfailuresareinfrequent.

b.suchasystemistooexpensive.

c.sufficienttechnologydoesnotexisttoaffordanidealsystem.

d.risksareoftenoverstated.

28Internalcontrolscanneverbeconsideredasabsolutelyeffectivebecause

a.theireffectivenessislimitedbythecompetencyanddependabilityofthecompany'

spersonnel.

b.controlsalwayshaveinherentweaknessesthatcanbeexploited.

c.controlsaredesignedtopreventanddetectonlymaterialmisstatements.

d.noneoftheabove.

29Amajorcontrolavailableinasmallcompany,whichmightnotbefeasibleinalargecompany,is

a.awidersegregationofduties.

b.avouchersystem.

c.fewertransactionstoprocess.

d.theowner-manager'

spersonalinterestandclose 

relationship 

withpersonnel.

30Anauditor'

sattempttogainanunderstandingoftheaccountingsystemistypicallyaccomplishedanddocumentedby

a.anarrativedescriptionofthesystem.

b.aflowchart.

c.aquestionnaire.

d.usinganyoftheabove.

31IThasseveralsignificanteffectsonanorganization.Whichofthefollowingwouldnotbeimportantfromanauditingperspective?

a.Organizationalchanges.

b.Thevisibilityofinformation.

c.Thepotentialformaterialmisstatement.

d.Noneoftheabove;

i.e.,theyareallimportant.

32Theauditprocedurewhichisleastusefulingatheringevidenceonsignificantcomputerprocessesis

a.documentation.

b.observation.

c.testdecks.

d.generalizedauditsoftware.

33WhichofthefollowingisnotabenefitofusingITbasedcontrols?

a.Abilitytoprocesslargevolumesoftransactions.

b.Abilitytoreplacemanualcontrolswithcomputer-basedcontrols.

c.Reductioninmisstatementsduetoconsistentprocessingoftransactions.

d.Over-relianceoncomputergeneratedreports.

34WhichofthefollowingisnotariskspecifictoITenvironments?

a.Relianceonthefunctioningcapabilitiesofhardwareandsoftware.

b.Increasedhumaninvolvement.

c.Lossofdataduetoinsufficientbackup.

d.Reducedsegregationofduties.

35WhichofthefollowingisnotanenhancementtointernalcontrolthatwilloccurasaconsequenceofincreasedrelianceonIT?

a.Computercontrolsreplacemanualcontrols.

b.Higherqualityinformationisavailable.

c.Computer-basedcontrolsprovideopportunitiestoenhancesegregationofduties.

d.Alloftheaboveareenhancements.

36Whichofthefollowingarenotanapplicationcontrol?

a.Processingcontrols.

b.Outputcontrols.

c.Hardwarecontrols.

d.Inputcontrols.

37Asampleinwhichthecharacteristicso

展开阅读全文
相关资源
猜你喜欢
相关搜索

当前位置:首页 > 党团工作 > 入党转正申请

copyright@ 2008-2022 冰豆网网站版权所有

经营许可证编号:鄂ICP备2022015515号-1