審計(jì)學(xué)（華東交通大學(xué)）知到章節(jié)答案智慧樹2023年

審計(jì)學(xué)（華東交通大學(xué)）知到章節(jié)測試答案智慧樹2023年最新第一章測試

TheSarbanes-OxleyActappliestowhichofthefollowingcompanies?（）

參考答案:

Publiccompanies.

Thecriteriausedbyanexternalauditortoevaluatepublishedfinancialstatementsareknownasgenerallyacceptedauditingstandards.（）

參考答案:

錯(cuò)

WhichofthefollowingisnotaSysTrustServicesprincipleasdefinedbytheAICPA?（）

參考答案:

Operationalintegrity.

Thetraitthatdistinguishesauditorsfromaccountantsisthe:（）

參考答案:

null

第二章測試

Sarbanes-OxleyandtheSecuritiesExchangeCommissionrestrictauditorsfromprovidingmanyconsultingservicestotheirpublicallytradedauditclients.Whichofthefollowingistrueforauditorsofpublicallytradedcompanies?（）

參考答案:

Thereisnorestrictiononprovidingconsultingservicestonon-auditclients.

Manysmall/localaccountingfirmsdonotperformauditsastheirprimaryservicestotheirclientsincludeaccountingandtax.（）

參考答案:

對

Theorganizationthatisresponsibleforprovidingoversightforauditorsofpubliccompaniesiscalledthe（）.

參考答案:

PublicCompanyAccountingOversightBoard.

TheformthatmustbefiledwiththeSecuritiesandExchangeCommissionwheneveracompanyplanstoissuenewsecuritiestothepublicisthe:（）

參考答案:

FormS-1.

StandardsissuedbythePublicCompanyAccountingOversightBoardmustbefollowedbyCPAswhoaudit:（）

參考答案:

publiccompaniesonly.

第三章測試

Thescopeparagraphofthestandardunqualifiedauditreportstatesthattheauditisdesignedto:（）

參考答案:

obtainreasonableassurancewhetherthestatementsarefreeofmaterialmisstatement.

Theintroductoryparagraphofthestandardauditreportstatesthatthefinancialstatementsare:（）

參考答案:

theresponsibilityofmanagement.

WhichofthefollowingistrueconcerningfinancialstatementsissuedbyaU.S.entitytotheSecuritiesandExchangeCommission?（）

參考答案:

TheUnitedStatesonlyallowsanauditortoperformanauditoffinancialstatementofanentityinaccordancewithGAASiftheyareusingInternationalFinancialReportingStandards.

AICPAprofessionalstandardsprovideuniformwordingfortheauditor'sreporttoenableusersofthefinancialstatementsunderstandtheauditreport.（）

參考答案:

對

PCAOBAuditingStandardNo.2requirestheauditofinternalcontroloverfinancialreportingtobeintegratedwith:（）

參考答案:

theauditofthefinancialstatements.

第四章測試

Theunderlyingreasonforacodeofprofessionalconductforanyprofessionis:（）

參考答案:

theneedforpublicconfidenceinthequalityofserviceoftheprofession.

Whichofthefollowingis(are)trueconcerningtheEthicalPrinciplesoftheCodeofProfessionalConduct?（）

參考答案:

Ionly

OneoftheAICPA'sEthicalPrinciplesdealswiththepublicinterest.Itstatesthatmembersshouldaccepttheobligationtoactinawaythatwill:（）

參考答案:

null

FourofthesixEthicalPrinciplesintheAICPA'sCodeofProfessionalConductareequallyapplicabletoallmembersoftheAICPA.Whichofthefollowingprinciplesappliesonlytomembersinpublicpractice?（）

參考答案:

ScopeandNatureofServices

TheSarbanes-OxleyActpermitstheauditortoperformawidevarietyofnon-auditservicesforauditclients.（）

參考答案:

錯(cuò)

第五章測試

Auditriskistherisktherewillbeanauditfailureforagivenauditengagement.（）

參考答案:

錯(cuò)

Intheperformanceofanaudit,aCPA:（）

參考答案:

mustexercisedueprofessionalcareintheperformanceoftheirauditresponsibilities.

Underthelawsofagency,partnersofaCPAfirmmaybeliablefortheworkofothersonwhomtheyrely.Thiswouldnotinclude:（）

參考答案:

employeesoftheauditclient.

Theassessmentagainstadefendantofthefulllosssufferedbyaplaintiffregardlessoftheextenttowhichotherpartiessharedinthewrongdoingiscalled:（）

參考答案:

jointandseveralliability.

IftheCPAnegligentlyfailedtoproperlyprepareandfileaclient'staxreturn,theCPAmaybeliablefor:（）

參考答案:

thepenaltiesandinteresttheclientowes,plusthetaxpreparationfeetheCPAcharged.

第六章測試

Theresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotesbelongsto:（）

參考答案:

management.

Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenot（）aredetected.

參考答案:

materialtothefinancialstatements

Whichofthefollowingismostcorrectwithregardtotheauditor'ssearchofindirect-effectillegalactsthatmayhavebeencommittedbytheclient?（）

參考答案:

Noreasontosearchunlessthereissufficientevidencetobelievetheyhaveoccurred.

Illegalactsaredefinedinauditingstandardsas:（）

參考答案:

violationsoflawsorgovernmentregulationsotherthanfraud.

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

參考答案:

錯(cuò)

第七章測試

Theauditormustgathersufficientandappropriateevidenceduringthecourseoftheaudit.Sufficientevidencemust:（）

參考答案:

bepersuasiveenoughtoenabletheauditortoissueanauditreport.

2)Whichoneofthefollowingisnotoneoftheprimarypurposesofauditdocumentationpreparedbytheauditteam?（）

參考答案:

Abasisfordeterminingworkdeficienciesbypeerreviewteams.

Auditevidencetosupportanopinionaboutthefairnessofaclient'sfinancialstatementsconsistsentirelyofwritteninformation.（）

參考答案:

錯(cuò)

"Physicalexamination"istheinspectionorcountbytheauditorofitemssuchas:（）

參考答案:

cash,inventory,securities,notesreceivable,andtangiblefixedassets.

Whichofthefollowingdiscoveriesthroughtheuseofanalyticalprocedureswouldmostlikelyindicatearelativelyhighriskoffinancialfailure?（）

參考答案:

Ahigherthannormalratiooflong-termdebttonetworthaswellasalowerthanaverageratioofprofitstototalassets.

第八章測試

Whichofthefollowingisnotcorrectregardinganauditor'sdecisionthataloweracceptableauditriskisappropriate?（）

參考答案:

Lessevidenceisaccumulated.

Whenmaytheauditorrefertoaspecialistintheauditreport?（）

參考答案:

null

Mostauditorsassessinherentriskashighforrelatedpartiesandrelated-partytransactionsbecause:（）

參考答案:

ofthelackofindependencebetweentheparties.

Twocategoriesofaudit-relevantinformationfoundincorporatecodeofethicsareauthorizationsanddiscussionsofmattersaffectinginherentrisk.

參考答案:

錯(cuò)

Acceptableauditriskisameasureoftheauditor'swillingnesstoacceptthatthefinancialstatementsdonotcontainmaterialmisstatementsaftertheauditiscompletedandaqualifiedauditreporthasbeenissued.

參考答案:

錯(cuò)

第九章測試

Ifanauditorestablishesarelativelyhighlevelformateriality,thentheauditorwill:（）

參考答案:

accumulatelessevidencethanifalowerlevelhadbeenset.

Whenallocatingmateriality,mostpractitionerschoosetoallocateto:（）

參考答案:

thebalancesheetaccountsbecausetherearefewer.

Thepreliminaryjudgmentonmaterialityiscomparedtoanestimatedtotalmisstatementstodetermineifanaccountbalanceismateriallymisstated.（）

參考答案:

對

Ifacceptableauditriskislow,andinherentriskandcontrolriskarebothlow,thenplanneddetectionriskshouldbehigh.（）

參考答案:

對

Thefivestepsinapplyingmaterialityarelistedbelowinrandomorder.

(

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

參考答案:

③④②

第十章測試

Whichofthefollowingisnotoneofthethreeprimaryobjectivesofeffectiveinternalcontrol?（）

參考答案:

assuranceofeliminationofbusinessrisk

Inanauditofanon-publiccompany,theauditor'sassessmentofcontrolriskandtheextentoftestsofcontrolsareinverselyrelated.（）

參考答案:

對

Whenplanninganaudit,theauditor'sassessedlevelofcontrolriskis:（）

參考答案:

null

Todetermineifsignificantinternalcontroldeficienciesarematerialweaknesses,theymustbeevaluatedontheir:（）

參考答案:

Likelihood-YesSignificance-Yes

Adequatedocumentsandrecordsisasubcomponentofthecontrolenvironment.（）

參考答案:

錯(cuò)

第十一章測試

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

參考答案:

riskassessmentprocedures.

Onedifferencebetweentheproceduresusedtoobtainanunderstandingofinternalcontrolandproceduresusedtotestthosecontrolsisthattestsofcontrolsaremoreextensive.（）

參考答案:

對

Analyticalproceduresarethemostexpensivetypeofaudittesttoperformbecauseoftheexpertiseandtrainingrequiredtoproperlyusethem.（）

參考答案:

錯(cuò)

Procedurestoobtainanunderstandingofinternalcontrolmaysufficefortestsofcontrolswhentheauditorisassessingautomatedcontrols.（）

參考答案:

對

Transactionrelatedauditobjectiveswouldmostlikelybeperformedinwhichphaseoftheauditprocess?（）

參考答案:

performaudittestsforcontrolsandtransactions

第十二章測試

Thedocumentusedtoindicatetothecustomertheamountofasaleandpaymentduedateisthe:（）

參考答案:

salesinvoice.

Creditshouldbeapprovedbeforegoodsareshippedtoacustomer.（）

參考答案:

對

Whichonethefollowingproceduresperformedforthebillingfunctionprovidesevidenceforthecompletenessassertion?（）

參考答案:

Makingsurethatallshipmentshavebeenbilled.

Anauditorneedstodeterminewhetherallcustomersofanelectricutilitycompanyarebeingbilled.Theauditorshouldtestfromthe:（）

參考答案:

meterdepartmentrecordstothesalesregister.

Theauditprocedurereferredtoasproofofcashreceiptsisparticularlyusefultotest:（）

參考答案:

null

第十三章測試

Asampleinwhichthecharacteristicsofthesamplearethesameasthoseofthepopulationisa(n):（）

參考答案:

representativesample.

Communicationaddressedtothedebtorrequestinghimorhertoconfirmwhetherthebalanceasstatedonthecommunicationiscorrectorincorrectisa:（）

參考答案:

positiveconfirmation.

Thetypeofreceivablesconfirmationisamajorfactoraffectingsamplesize,withnegativeconfirmationsnormallyrequiringalargersamplethanpositiveconfirmations.（）

參考答案:

對

Theauditorsprincipalobjectivewhenusingasampleoftestsofdetailsofbalancesiswhetherthe:（）

參考答案:

accountbalancebeingauditedisfairlystated.

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

參考答案:

$2,000

第十四章測試

Whattypicallyinitiatestheacquisitionsandpaymentcycle?（）

參考答案:

issuanceofapurchaserequisitionorrequestforpurchaseofgoods/services

Avendorinvoiceisnormallypreparedatthetimetangiblegoodsarereceivedandindicatesthedescriptionofgoods,thequantityreceived,thedatereceived,andotherrelevantdata.（）

參考答案:

錯(cuò)

Theauditor'sinternalcontrolobjectivetodeterminethat"recordedacquisitionsareforgoodsandservicesreceived"satisfiestheauditobjectiveof:（）

參考答案:

occurrence.

Iftestsofcontrolsandsubstantivetestsoftransactionsrelatedtoperpetualinventoryrecordsrevealcontrolsoverperpetualsareeffective,theauditorisjustifiedinreducingtheextentoftestsofdetailsofinventory.（）

參考答案:

對

Bytracingreceivingreportsissuedatandbeforeyear-endtovendors'invoicesandmakingsuretheyareincludedinaccountspayable,theauditoristestingfor:（）

參考答案:

unrecordedobligations.

第十五章測試

Mostcompanies,withtheexceptionofsmallones,haveeffectivecontrolsoverthepayrollcycle.（）

參考答案:

錯(cuò)

Thedeductionauthorizationformauthorizestherateofpayandthedeductionsfortaxes,dues,etc.（）

參考答案:

錯(cuò)

Whichofthefollowingauditprocedureswouldbemostusefulintestingthecut-offauditobjectiveforpayroll-relatedliabilities?（）

參考答案:

Examinepaymenttaxreturnstodeterminethattheexpensewasrecordedinthecorrectperiod.

Whichofthefollowingisnotaprocedurethatcanbeperformedoncanceledchecksinanefforttodetectdefalcations?（）

參考答案:

null

Anauditortracesasampleofelectronictimecardsbeforeandafterthebi-weeklypayrollreportandthentracestothepayrollmasterfiletodeterminethatpayrolltransactionsarereportedinthecorrectperiodisgatheringevidenceforwhichauditobjective?（）

參考答案:

Cut-off

第十六章測試

Inventoryisacomplexareatoauditforallbutwhichofthefollowingreasons?（）

參考答案:

Inventoryvaluationincludesfewestimates.

Thereceiptofrawmaterialsisapartoftheacquisitionandpaymentcycle.（）

參考答案:

對

Youareauditingtheinventoryaccountandareconcernedaboutthepossibilityofaninventoryoverstatement.Whatisthebestauditproceduretodetectdamagedinventory?（）

參考答案:

null

Ifaclientintendstocountinventoryataninterimdate,theauditorshouldexpecttheretobeallofthefollowingexcept:（）

參考答案:

third-partyinventorycountingspecialists.

Inherentriskistypicallyassessedatamoderatelevelforinventoryduetothenatureoftheasset.（）

參考答案:

對

第十七章測試

Theprimaryauditobjectivestofocusonwhenauditingdebtare:（）

參考答案:

accuracyandcompleteness.

Whenauditingthecapitalacquisitionandrepaymentcycle,itiscommontoverifyeachtransactiontakingplaceinthecyclefortheentireyearasapartofverifyingthebalancesheetaccounts.（）

參考答案:

對

Youareauditingthelong-termnotespayableaccountforaclient.Whichofthefollowingauditprocedureswouldyoumostlikelyemploy?（）

參考答案:

compareinterestexpenserecordedbytheclientwiththenotespayableaccountforreasonableness

Whichofthefollowingmisstatementsismostlikelyto