The Principle of Auditing - 西南财经大学 - 学堂在线
1.判断题 (1分)Segregation of duties means that one person cannot assume more than two authorities. ()
正确答案：正确
2.判断题 (1分)Key audit matters are those matters, in auditors' judgments, are of mostsignificance in audit of financial statements.()
正确答案：正确
3.判断题 (1分)Fraud is defined as the failure to use reasonable care in the performance of services. ()
正确答案：正确
4.判断题 (1分)Control risk can be controlled by the auditor. ()
正确答案：错误
5.判断题 (1分)The auditors should obtain facts that might bear on the integrity of management from the predecessor auditor before accepting an audit. ()
正确答案：正确
6.判断题 (1分)The materiality should be used in the whole process of audit. ()
正确答案：正确
7.判断题 (1分)When the client has poor internal control, the auditor does not need to implement tests of control. ()
正确答案：正确
8.多选题 (2分)The sources of CPA liability include ( )
Anegligence
Bbreach of contract
Cstatutory liability
Dfraud
正确答案：A,B,C,D (少选不得分)9.多选题 (2分)In developing an expectation for analytical procedures, the auditors are likely to consider: ()
ARelationships between financial information and relevant information data
BFinancial information for comparable prior periods
CAnticipated costs of audit completion
DRelationships among elements of financial information within a period
正确答案：A,B,D (少选不得分)10.多选题 (2分)Which statement is not correct? ( )
AWhen auditors consider the materiality, they need consider both qualitative respects
BWhen auditors decide the materiality , they will not use their professional judgment
Cthe auditors need to consider materiality only at the beginning of audit
Dthe materiality cannot be changed during the audit
正确答案：B,C,D (少选不得分)11.多选题 (2分)Which of the following should normally be included in the engagement letter for an audit? ( )
AA listing of the client's branch offices selected for testing
BA description of the responsibilities of client personnel to provide assistance
CAn indication of the amount of the audit fee
DA description of the limitations of an audit
正确答案：B,C,D (少选不得分)12.多选题 (2分)Which of the following procedures is less likely to be included near completion of an audit? ()
Aobtaining an understanding of internal control
Bobservation of inventory
Cperforming analytical procedures
Dconfirmation of receivables
正确答案：A,B,D (少选不得分)13.多选题 (2分)Audit procedures for loss contingencies include ( )
AReview the minutes of directors' meetings to the date of completing of field work
BReview correspondence with financial institutions for evidence of accommodation endorsements, guarantees of indebtedness, or sales or assignments of accounts receivable.
CSend confirmation letters to financial institutions to request information on contingent liabilities of the company.
DSend letter of inquiry to client's lawyer.
正确答案：A,B,C,D (少选不得分)14.判断题 (1分)Attestation services include examination, review and agree-upon procedures.()
正确答案：正确
15.多选题 (2分)Which of the following is one type of threat to auditor independence? ()
AUndue Influence
BFinancial self interest
CFamiliarity
DSafeguards implemented by the client
正确答案：A,B,C (少选不得分)16.单选题 (1分)Big data should have characteristics of four "V", which following is not one of four "V" ().
Avolume
Bvalue
Cvariety
Dvelocity
正确答案：B
17.多选题 (2分)Which of the following should be included in an integrated audit report on the financial statements of a public company? ()
AThe report indicates that the auditors have also audited the effectiveness of the company's internal control
BThe report indicates that the financial statements are the responsibility of management
CThe report is singed in the name of the CPA firm
DThe report states that the audit was performed in accordance with AICPA standards
正确答案：A,B (少选不得分)18.多选题 (2分)The elements of quality control include ( )
Amonitoring
Brelevant ethical requirements
Chuman resources
Dacceptance and continuance of client relationships
正确答案：A,B,C,D (少选不得分)19.多选题 (2分)Auditors are periodically punished for holding an investment in a client. This does not violate which ethical rule? ()
AIndependence
BNon-compliance with GAAP
CConfidentiality
DIntegrity
正确答案：B,C,D (少选不得分)20.单选题 (1分)Which material misstatement risk belongs to assertion level risk? ()
Athe material misstatement related to cash
Bthe regulations of government are changed
Cthe attitude of the management
Dthe poor control environment
正确答案：A
21.单选题 (1分)Which of the following is not the factor of control environment? ()
ACommitment to competence
BIntegrity and ethical values
CControl activities
DBoard independence and effective oversight
正确答案：C
22.单选题 (1分)Which of following is not the method to document internal control? ( )
Aflowchart
Bwritten narratives
Cinternal control questionnaire
Dmemorandum
正确答案：D
23.单选题 (1分)A possible loss, stemming from past events that will be resolved as to existence and amounts, is referred as ( ).
Aprobable loss
Banalytical procedures
Closs contingency
Dunasserted claim
正确答案：C
24.单选题 (1分)Which of the following events occurring on January 2021, is most likely to result in an adjusting entry to the 2020 financial statements? ()
APlant closure due to a strike
BSales return
CSettlement of litigation
DA business combination
正确答案：B
25.单选题 (1分)What type or types of audit opinions is appropriate when financial statements are materially misstated but not pervasively misstated? ( )
Aqualified opinion
Badverse opinion
Cunqualified opinion
Ddisclaimer of opinion
正确答案：A
26.单选题 (1分)A material departure from generally accepted accounting principles will result in auditor consideration of ( )
Awhether to issue an adverse opinion rather than a disclaimer of opinion
Bwhether to issue a disclaimer of opinion rather than a qualified opinion
Cwhether to issue a disclaimer of opinion rather than an unmodified opinion
Dwhether to issue a qualified opinion rather than an adverse opinion.
正确答案：D
27.单选题 (1分)Of the following, which is most reliable type of audit evidence?( )
Acopies of sales invoices inspected by the auditors
Bcancelled checks returned in the year-end bank statement directly to the client
Cconfirmations mailed by outsiders to the auditors
Dinternal control manual of client
正确答案：C
28.单选题 (1分)Which statement is correct? ( )
Athe audit evidence should be sufficient and appropriate
Bthe audit evidence should be only sufficient.
Cthe audit evidence should be appropriate or sufficient
Dthe audit evidence should not be appropriate nor sufficient
正确答案：A
29.单选题 (1分)The responsibilities of management do not include ( ).
Acompliance of regulations of companies
Bcompliance with auditing standards
Cpreparing for financial statements
Destablishing effective internal control over financial reporting
正确答案：B
30.单选题 (1分)When auditors understand the client, the risk assessment procedures should not include ( ).
AAnalysis
Binquiry of the management
CConfirmation
Dobservation
正确答案：C
31.单选题 (1分)Analytical procedures are most likely to detect which of following? ()
Aunusual transactions
Bweaknesses of a material nature in internal control
Cnoncompliance with prescribed control activities
Dimproper separation of accounting and other financial duties
正确答案：A
32.单选题 (1分)A primary purpose of the audit working paper is to ( )
AAid the auditors by providing a list of required procedures
BProvide a point of reference for future audit engagements
CSupport the underlying concepts included in preparation of the basic financial statements
Dsupport the auditors' opinion
正确答案：D
33.单选题 (1分)The review of a company's financial statements by a CPA firm ( ).
Arequires detailed analysis of the major accounts.
Bis substantially less in scope of procedures than an audit.
Cculminates in issuance of a report expressing the CPA's opinion as to the fairness of the statements
Dis of similar scope as an audit and adds similar credibility to the statements.
正确答案：B
34.单选题 (1分)Which of following has primary responsibility for the fairness of the representations made in the financial statements? ( )
Aindependent auditor
Bclient's management
CAudit committee
DAICPA
正确答案：B
35.单选题 (1分)Operational audit includes ( )
Aaudits of timeliness, effectiveness, and adequacy
Baudits of efficiency, effectiveness, and reliance
Caudits of efficiency, effectiveness, and adequacy
Daudits of efficiency, effectiveness, and economy
正确答案：D
36.单选题 (1分)The audit of financial statement provide which type of assurance? ( )
Anot reasonable nor absolute
Breasonable assurance
Creasonable and absolute
Dabsolute assurace
正确答案：B
37.单选题 (1分)Which of the following forms of advertising would most likely be considered a violation of the Professional Code? ()
AAdvertising including an indication that the firm has a close relationship with several tax court judges.
BAdvertising including the experience of the firm's professional staff.
CAdvertising including the percentage of the firm's staff that have CPA certificates.
DAdvertising including the types of services offered and the standard fees for the services.
正确答案：A
38.单选题 (1分)which of the following business characteristics is not indicative of high inherent risk? ()
Alarge likely misstatements detected in prior audits.
Bsubstantial turnover of management
Ca large amount of assets
Doperating results that are highly sensitive to economics factors
正确答案：C
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