审计学（华东交通大学）知到章节答案智慧树2023年

审计学（华东交通大学）知到章节测试答案智慧树2023年最新第一章测试

TheSarbanes-OxleyActappliestowhichofthefollowingcompanies?（）

参考答案:

Publiccompanies.

Thecriteriausedbyanexternalauditortoevaluatepublishedfinancialstatementsareknownasgenerallyacceptedauditingstandards.（）

参考答案:

错

WhichofthefollowingisnotaSysTrustServicesprincipleasdefinedbytheAICPA?（）

参考答案:

Operationalintegrity.

Thetraitthatdistinguishesauditorsfromaccountantsisthe:（）

参考答案:

null

第二章测试

Sarbanes-OxleyandtheSecuritiesExchangeCommissionrestrictauditorsfromprovidingmanyconsultingservicestotheirpublicallytradedauditclients.Whichofthefollowingistrueforauditorsofpublicallytradedcompanies?（）

参考答案:

Thereisnorestrictiononprovidingconsultingservicestonon-auditclients.

Manysmall/localaccountingfirmsdonotperformauditsastheirprimaryservicestotheirclientsincludeaccountingandtax.（）

参考答案:

对

Theorganizationthatisresponsibleforprovidingoversightforauditorsofpubliccompaniesiscalledthe（）.

参考答案:

PublicCompanyAccountingOversightBoard.

TheformthatmustbefiledwiththeSecuritiesandExchangeCommissionwheneveracompanyplanstoissuenewsecuritiestothepublicisthe:（）

参考答案:

FormS-1.

StandardsissuedbythePublicCompanyAccountingOversightBoardmustbefollowedbyCPAswhoaudit:（）

参考答案:

publiccompaniesonly.

第三章测试

Thescopeparagraphofthestandardunqualifiedauditreportstatesthattheauditisdesignedto:（）

参考答案:

obtainreasonableassurancewhetherthestatementsarefreeofmaterialmisstatement.

Theintroductoryparagraphofthestandardauditreportstatesthatthefinancialstatementsare:（）

参考答案:

theresponsibilityofmanagement.

WhichofthefollowingistrueconcerningfinancialstatementsissuedbyaU.S.entitytotheSecuritiesandExchangeCommission?（）

参考答案:

TheUnitedStatesonlyallowsanauditortoperformanauditoffinancialstatementofanentityinaccordancewithGAASiftheyareusingInternationalFinancialReportingStandards.

AICPAprofessionalstandardsprovideuniformwordingfortheauditor'sreporttoenableusersofthefinancialstatementsunderstandtheauditreport.（）

参考答案:

对

PCAOBAuditingStandardNo.2requirestheauditofinternalcontroloverfinancialreportingtobeintegratedwith:（）

参考答案:

theauditofthefinancialstatements.

第四章测试

Theunderlyingreasonforacodeofprofessionalconductforanyprofessionis:（）

参考答案:

theneedforpublicconfidenceinthequalityofserviceoftheprofession.

Whichofthefollowingis(are)trueconcerningtheEthicalPrinciplesoftheCodeofProfessionalConduct?（）

参考答案:

Ionly

OneoftheAICPA'sEthicalPrinciplesdealswiththepublicinterest.Itstatesthatmembersshouldaccepttheobligationtoactinawaythatwill:（）

参考答案:

null

FourofthesixEthicalPrinciplesintheAICPA'sCodeofProfessionalConductareequallyapplicabletoallmembersoftheAICPA.Whichofthefollowingprinciplesappliesonlytomembersinpublicpractice?（）

参考答案:

ScopeandNatureofServices

TheSarbanes-OxleyActpermitstheauditortoperformawidevarietyofnon-auditservicesforauditclients.（）

参考答案:

错

第五章测试

Auditriskistherisktherewillbeanauditfailureforagivenauditengagement.（）

参考答案:

错

Intheperformanceofanaudit,aCPA:（）

参考答案:

mustexercisedueprofessionalcareintheperformanceoftheirauditresponsibilities.

Underthelawsofagency,partnersofaCPAfirmmaybeliablefortheworkofothersonwhomtheyrely.Thiswouldnotinclude:（）

参考答案:

employeesoftheauditclient.

Theassessmentagainstadefendantofthefulllosssufferedbyaplaintiffregardlessoftheextenttowhichotherpartiessharedinthewrongdoingiscalled:（）

参考答案:

jointandseveralliability.

IftheCPAnegligentlyfailedtoproperlyprepareandfileaclient'staxreturn,theCPAmaybeliablefor:（）

参考答案:

thepenaltiesandinteresttheclientowes,plusthetaxpreparationfeetheCPAcharged.

第六章测试

Theresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotesbelongsto:（）

参考答案:

management.

Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenot（）aredetected.

参考答案:

materialtothefinancialstatements

Whichofthefollowingismostcorrectwithregardtotheauditor'ssearchofindirect-effectillegalactsthatmayhavebeencommittedbytheclient?（）

参考答案:

Noreasontosearchunlessthereissufficientevidencetobelievetheyhaveoccurred.

Illegalactsaredefinedinauditingstandardsas:（）

参考答案:

violationsoflawsorgovernmentregulationsotherthanfraud.

Theauditor'sfirstcourseofactionwhenanillegalactisuncoveredshouldbetoimmediatelynotifytheappropriateauthorities,includingbutnotlimitedtothepolice,andforpubliclyheldcompanies,theSecuritiesandExchangeCommission.（）

参考答案:

错

第七章测试

Theauditormustgathersufficientandappropriateevidenceduringthecourseoftheaudit.Sufficientevidencemust:（）

参考答案:

bepersuasiveenoughtoenabletheauditortoissueanauditreport.

2)Whichoneofthefollowingisnotoneoftheprimarypurposesofauditdocumentationpreparedbytheauditteam?（）

参考答案:

Abasisfordeterminingworkdeficienciesbypeerreviewteams.

Auditevidencetosupportanopinionaboutthefairnessofaclient'sfinancialstatementsconsistsentirelyofwritteninformation.（）

参考答案:

错

"Physicalexamination"istheinspectionorcountbytheauditorofitemssuchas:（）

参考答案:

cash,inventory,securities,notesreceivable,andtangiblefixedassets.

Whichofthefollowingdiscoveriesthroughtheuseofanalyticalprocedureswouldmostlikelyindicatearelativelyhighriskoffinancialfailure?（）

参考答案:

Ahigherthannormalratiooflong-termdebttonetworthaswellasalowerthanaverageratioofprofitstototalassets.

第八章测试

Whichofthefollowingisnotcorrectregardinganauditor'sdecisionthataloweracceptableauditriskisappropriate?（）

参考答案:

Lessevidenceisaccumulated.

Whenmaytheauditorrefertoaspecialistintheauditreport?（）

参考答案:

null

Mostauditorsassessinherentriskashighforrelatedpartiesandrelated-partytransactionsbecause:（）

参考答案:

ofthelackofindependencebetweentheparties.

Twocategoriesofaudit-relevantinformationfoundincorporatecodeofethicsareauthorizationsanddiscussionsofmattersaffectinginherentrisk.

参考答案:

错

Acceptableauditriskisameasureoftheauditor'swillingnesstoacceptthatthefinancialstatementsdonotcontainmaterialmisstatementsaftertheauditiscompletedandaqualifiedauditreporthasbeenissued.

参考答案:

错

第九章测试

Ifanauditorestablishesarelativelyhighlevelformateriality,thentheauditorwill:（）

参考答案:

accumulatelessevidencethanifalowerlevelhadbeenset.

Whenallocatingmateriality,mostpractitionerschoosetoallocateto:（）

参考答案:

thebalancesheetaccountsbecausetherearefewer.

Thepreliminaryjudgmentonmaterialityiscomparedtoanestimatedtotalmisstatementstodetermineifanaccountbalanceismateriallymisstated.（）

参考答案:

对

Ifacceptableauditriskislow,andinherentriskandcontrolriskarebothlow,thenplanneddetectionriskshouldbehigh.（）

参考答案:

对

Thefivestepsinapplyingmaterialityarelistedbelowinrandomorder.

(

)①Estimatethecombinedmisstatement.②Estimatethetotalmisstatementinthesegment.③Setpreliminaryjudgmentaboutmateriality.④Allocatepreliminaryjudgmentaboutmaterialitytosegments.⑤Comparecombinedestimatewithpreliminaryjudgmentaboutmateriality.Thefirstthreestepsincorrectsequencewouldbe:

参考答案:

③④②

第十章测试

Whichofthefollowingisnotoneofthethreeprimaryobjectivesofeffectiveinternalcontrol?（）

参考答案:

assuranceofeliminationofbusinessrisk

Inanauditofanon-publiccompany,theauditor'sassessmentofcontrolriskandtheextentoftestsofcontrolsareinverselyrelated.（）

参考答案:

对

Whenplanninganaudit,theauditor'sassessedlevelofcontrolriskis:（）

参考答案:

null

Todetermineifsignificantinternalcontroldeficienciesarematerialweaknesses,theymustbeevaluatedontheir:（）

参考答案:

Likelihood-YesSignificance-Yes

Adequatedocumentsandrecordsisasubcomponentofthecontrolenvironment.（）

参考答案:

错

第十一章测试

Collectively,proceduresperformedtoobtainanunderstandingoftheentityanditsenvironment,includinginternalcontrols,representtheauditor's:（）

参考答案:

riskassessmentprocedures.

Onedifferencebetweentheproceduresusedtoobtainanunderstandingofinternalcontrolandproceduresusedtotestthosecontrolsisthattestsofcontrolsaremoreextensive.（）

参考答案:

对

Analyticalproceduresarethemostexpensivetypeofaudittesttoperformbecauseoftheexpertiseandtrainingrequiredtoproperlyusethem.（）

参考答案:

错

Procedurestoobtainanunderstandingofinternalcontrolmaysufficefortestsofcontrolswhentheauditorisassessingautomatedcontrols.（）

参考答案:

对

Transactionrelatedauditobjectiveswouldmostlikelybeperformedinwhichphaseoftheauditprocess?（）

参考答案:

performaudittestsforcontrolsandtransactions

第十二章测试

Thedocumentusedtoindicatetothecustomertheamountofasaleandpaymentduedateisthe:（）

参考答案:

salesinvoice.

Creditshouldbeapprovedbeforegoodsareshippedtoacustomer.（）

参考答案:

对

Whichonethefollowingproceduresperformedforthebillingfunctionprovidesevidenceforthecompletenessassertion?（）

参考答案:

Makingsurethatallshipmentshavebeenbilled.

Anauditorneedstodeterminewhetherallcustomersofanelectricutilitycompanyarebeingbilled.Theauditorshouldtestfromthe:（）

参考答案:

meterdepartmentrecordstothesalesregister.

Theauditprocedurereferredtoasproofofcashreceiptsisparticularlyusefultotest:（）

参考答案:

null

第十三章测试

Asampleinwhichthecharacteristicsofthesamplearethesameasthoseofthepopulationisa(n):（）

参考答案:

representativesample.

Communicationaddressedtothedebtorrequestinghimorhertoconfirmwhetherthebalanceasstatedonthecommunicationiscorrectorincorrectisa:（）

参考答案:

positiveconfirmation.

Thetypeofreceivablesconfirmationisamajorfactoraffectingsamplesize,withnegativeconfirmationsnormallyrequiringalargersamplethanpositiveconfirmations.（）

参考答案:

对

Theauditorsprincipalobjectivewhenusingasampleoftestsofdetailsofbalancesiswhetherthe:（）

参考答案:

accountbalancebeingauditedisfairlystated.

YouareauditingRajiandCompany.Youdiscoveranitemofinventorywithanauditedvalueof$5,000witharecordedamountof$3,000.Ifthisistheonlyerroryoudiscovertheprojectedmisstatementforthesamplewouldbe:（）

参考答案:

$2,000

第十四章测试

Whattypicallyinitiatestheacquisitionsandpaymentcycle?（）

参考答案:

issuanceofapurchaserequisitionorrequestforpurchaseofgoods/services

Avendorinvoiceisnormallypreparedatthetimetangiblegoodsarereceivedandindicatesthedescriptionofgoods,thequantityreceived,thedatereceived,andotherrelevantdata.（）

参考答案:

错

Theauditor'sinternalcontrolobjectivetodeterminethat"recordedacquisitionsareforgoodsandservicesreceived"satisfiestheauditobjectiveof:（）

参考答案:

occurrence.

Iftestsofcontrolsandsubstantivetestsoftransactionsrelatedtoperpetualinventoryrecordsrevealcontrolsoverperpetualsareeffective,theauditorisjustifiedinreducingtheextentoftestsofdetailsofinventory.（）

参考答案:

对

Bytracingreceivingreportsissuedatandbeforeyear-endtovendors'invoicesandmakingsuretheyareincludedinaccountspayable,theauditoristestingfor:（）

参考答案:

unrecordedobligations.

第十五章测试

Mostcompanies,withtheexceptionofsmallones,haveeffectivecontrolsoverthepayrollcycle.（）

参考答案:

错

Thedeductionauthorizationformauthorizestherateofpayandthedeductionsfortaxes,dues,etc.（）

参考答案:

错

Whichofthefollowingauditprocedureswouldbemostusefulintestingthecut-offauditobjectiveforpayroll-relatedliabilities?（）

参考答案:

Examinepaymenttaxreturnstodeterminethattheexpensewasrecordedinthecorrectperiod.

Whichofthefollowingisnotaprocedurethatcanbeperformedoncanceledchecksinanefforttodetectdefalcations?（）

参考答案:

null

Anauditortracesasampleofelectronictimecardsbeforeandafterthebi-weeklypayrollreportandthentracestothepayrollmasterfiletodeterminethatpayrolltransactionsarereportedinthecorrectperiodisgatheringevidenceforwhichauditobjective?（）

参考答案:

Cut-off

第十六章测试

Inventoryisacomplexareatoauditforallbutwhichofthefollowingreasons?（）

参考答案:

Inventoryvaluationincludesfewestimates.

Thereceiptofrawmaterialsisapartoftheacquisitionandpaymentcycle.（）

参考答案:

对

Youareauditingtheinventoryaccountandareconcernedaboutthepossibilityofaninventoryoverstatement.Whatisthebestauditproceduretodetectdamagedinventory?（）

参考答案:

null

Ifaclientintendstocountinventoryataninterimdate,theauditorshouldexpecttheretobeallofthefollowingexcept:（）

参考答案:

third-partyinventorycountingspecialists.

Inherentriskistypicallyassessedatamoderatelevelforinventoryduetothenatureoftheasset.（）

参考答案:

对

第十七章测试

Theprimaryauditobjectivestofocusonwhenauditingdebtare:（）

参考答案:

accuracyandcompleteness.

Whenauditingthecapitalacquisitionandrepaymentcycle,itiscommontoverifyeachtransactiontakingplaceinthecyclefortheentireyearasapartofverifyingthebalancesheetaccounts.（）

参考答案:

对

Youareauditingthelong-termnotespayableaccountforaclient.Whichofthefollowingauditprocedureswouldyoumostlikelyemploy?（）

参考答案:

compareinterestexpenserecordedbytheclientwiththenotespayableaccountforreasonableness

Whichofthefollowingmisstatementsismostlikelyto