新题库知识点选题60道答案解析

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练习与模 第1 均正确率

Oneofthefinancialstatementauditor’smajorconcernsistoascertainwhetherinternalcontrolreasonableassurancethatProfitmargins ized,andoperationalefficiencyisThechiefaccountingofficerreviewsallaccountingCorporatemoraleproblemsareaddressedimmediayandFinancialreportingis

gnedto您您

的答案：未作答Answer(A)isManythepurviewoftheauditoraffectprofits,andthecontrolsrelatedtooperationalefficiencyusuallynotdirectlyrelevanttoanAnswer(B)isThechiefaccountingofficerneednotreviewallaccountingtransactions.Answer(C)isincorrect.Controlsrelevanttoafinancialstatementauditdonotconcernthetreatmentofcorporatemoraleproblems.Answer(D)iscorrect.Internalcontrolisdesignedtoprovidereasonableassuranceoftheachievementofobjectivesinthecategories(1)reliabilityoffinancialreporting,(2)effectivenessandefficiencyofoperations,and(3)compliancewithlawsandregulations.ControlsrelevanttoafinancialstatementauditordinarilypertaintotheobjectiveofpreparingexternalfinancialstatementsthatarefairlypresentedinconformitywithGAAPoranothercomprehensivebasisof2平均正确率TheprimaryresponsibilityforestablishingandmaintaininginternalcontrolrestsTheexternalThe您的答案：您的答案：未作答Answer(A)isAuditorsmustconsiderinternalcontrol,buttheydonotestablishandmaintainit.Answer(B)iscorrect.Establishingandmaintaininginternalcontrolistheresponsibilityofmanagement.Internalcontrolisintendedtoprovidereasonableassurancethattheentity’sobjectivesareachieved.Achievementoftheseobjectivesisthebasicfunctionofmanagement.Answer(C)isThecontrollerisresponsibleonlytotheextentthat(s)heisapartofthemanagementteam.Answer(D)isincorrect.Thetreasurerisresponsibleonlytotheextentthat(s)heisapartofthemanagement3平均正确率InternalcontrolsaredesignedtoprovidereasonableassuranceMaterialerrorsorfraudwillbepreventedordetectedandcorrectedwithinatimelyperiodbyemployeesinthecourseofperformingtheirassignedduties. nshavenotbeencircumventedbyworkerTheinternalauditingdepartment’sguidanceandoversightofmanagement’sperformanceis economicallyandefficiently.D. nning,organizing,anddirectingprocessesareproperly您的答案：您的答案：未作答Answer(A)isReasonableassuranceisprovidedwhencost-effectiveactionsaretakentorestrictdeviationstoatolerablelevel.Thisimplies,forexample,thatmaterialerrorsandimproperorillegalactswillbepreventedordetectedandcorrectedwithinatimelyperiodbyemployeesinthenormalcourseofperformingtheirassignedduties.Thecost-benefitrelationshipisconsideredbymanagementduringthedesignofsystems.Thepotentiallossassociatedwithanyexposureorriskisweighedagainstthecosttocontrolit.Answer(B)isCollusionisaninherentlimitationofinternalcontrol.Answer(C)isincorrect.TheboardofdirectorsorasimilarbodyisresponsiblefortheguidanceandoversightofAnswer(D)isTheexaminationandevaluationofmanagementprocessesisafunctionoftheinternalauditing4平均正确率WhichofthefollowingareconsideredcontrolenvironmentnelDetection and您的答案：未作答Answer(A)isHumanresourcepoliciesandpracticesarepartofthecontrolenvironment,butdetectionriskisnot.Itistheriskthattheauditprocedureswillfailtodetectmaterialmisstatements.Thus,detectionriskisafunctionoftheeffectivenessoftheproceduresusedbytheauditor.Answer(B)isHumanresourcepoliciesandpracticesarepartofthecontrolenvironment,butdetectionriskisnot.Itistheriskthattheauditprocedureswillfailtodetectmaterialmisstatements.Thus,detectionriskisafunctionoftheeffectivenessoftheproceduresusedbytheauditor.Answer(C)isHumanresourcepoliciesandpracticesarepartofthecontrolenvironment.Theyrelatetohiring,orientation,training,evaluating,counseling,promoting,compensating,andremedialactions.Thecontrolenvironmentisthecomponentthatsetsthetoneofanorganization,influencingthecontrolconsciousnessofitspeople.Itisthefoundationfortheothercomponents.Detectionriskisnotpartofthecontrolenvironment.Itistheriskthattheauditprocedureswillfailtodetectmaterialmisstatements.Thus,detectionriskisafunctionoftheeffectivenessoftheproceduresusedbytheauditor.Answer(D)isHumanresourcepoliciesandpracticesarepartofthecontrolenvironment,butdetectionriskisnot.Itistherisktheauditprocedureswillfailtodetectmaterialmisstatements.Thus,detectionriskisafunctionoftheoftheproceduresusedbythe5平均正确率Basictoapropercontrolenvironmentarethequalityandintegritynelwhomustperformtheprocedures.Whichisnotafactorinprovidingfor SegregationofHiringTrainingPerformance您的答案：未作答Answer(A)isHumanresourcepoliciesandpracticesareafactorinthecontrolenvironmentcomponentofinternalcontrol.Theyaffecttheentity’sabilitytoemploysufficientcompetent nelto plishitsobjectives.Policiesandpracticesincludethoseforhiring,orientation,training,evaluating,promoting,compensating,andremedialactions.Althoughcontrolactivitiesbasedonthesegregationofdutiesareimportanttointernalcontrol,theydonotinthemselvespromoteemployeecompetence.Answer(B)isEffectivehiringpracticesresultinselectionofcompetentAnswer(C)isEffectivetrainingprogramsincreasethecompetenceofemployees.Answer(D)isincorrect.Performanceevaluationsimprovecompetencebyidentifyingsubstandardworkandbyservingasabasisrewardingexceptional第6 平均正确率 Adirectorofacorporationisbestcharacterizedas您的答案：未作答正确答案：CAnswer(A)isAdirectorisnotanagent.(S)hecannotactalonetobindthecorporation.Asagroup,directorscontrolthecorporationinamannerthatagentscouldnot.Answer(B)isAtrusteeholdslegaltitletopropertyusedforthebenefitofothers.Answer(C)iscorrect.Officersandemployeesaswellasdirectorsarefiduciarieswithregardtothecorporation.Theyoweadutyofloyalty,goodfaith,andfairdealingwhentransactingbusinesswithoronbehalfofthe .Thisdutyrequiresfulldisclosureofanyalinterestintransactionswiththecorporation,avoidanceof sofinterestandthemakingofsecretprofits,andcingthecorporateinterestaheadofalgain.Answer(D)isThecorporationThecorporationitselfisthe7平均正确率SeymorewasrecentlyinvitedeadirectorofBuckleyIndustries,Inc.IfSeymoreacceptsesdirector,healongwiththeotherdirectorswillnot allyliableLackofreasonableHonesterrorsofDeclarationofadividendthatthedirectorsknowwillimpairlegalDiversionofcorporateopportunitiesto您的答案：未作答Answer(A)isDirectorsallyliableforfailuretoexercisereasonableAnswer(B)isThedirectorsofacorporationoweafiduciarydutytothecorporationandtheshareholders.Theyarealsoexpectedtoexercisereasonablebusinessjudgment.Thelawdoesrecognizehumanfallibilityandallowsfordirectorstobesafefromliabilityforhonestmistakesofjudgment.Answer(C)isDirectorsareprohibitedfromdeclaringdividendsthatwouldviolateastatestatuteestablishingaminimumAnswer(D)isAdirectormaynotexploitopportunitiespresentedtohimorherinhisorhercapacityasadirectorforhisorherbenefitwithoutfirstofferingthemtothe8平均正确AcorporatedirectorcommitsabreachofdutyThedirector’sexerciseofcareandskillisAcontractisawardedby toanorganizationownedbytheAninterestinpropertyisacquiredbythedirectorwithoutpriorapprovaloftheThedirector’saction,prompted information,resultsinanabuseofcorporate您的答案：未作答Answer(A)isAdirectorisunderadutytousegoodbusinessjudgment,but(s)heisnotresponsibleforthehigheststandardofcareandskill.Answer(B)isAdirectorisnotprohibitedfromenteringinto inginteresttransactionifitisfairtothecorporationorifitapprovedafterrequireddisclosurebyamajorityofdisinteresteddirectorsorofsharesvotedbyAnswer(C)isAdirectorisundernodutytoAnswer(D)isalpropertyinvestmentsunlesstheyrelatetocorporateCorporatedirectorshaveafiduciarydutytoprovidethecorporationwithbusinessopportunitiesthatcometointheirpositionsasdirectorsofthecorporation.Adirectorwho allytakessuchabusinessopportunityhasbreachedhisorherduty.9平均正确Auditcommitteeshavebeenidentifiedasamajorfactorinpromotingtheindependenceofbothinternalandexternalauditors.Whichofthefollowingisthemostimportantlimitationontheeffectivenessofauditcommittees?Auditcommitteesmaybecomposedofindependentdirectors.However,thosedirectorsmayhaveclosealandprofessionalfriendshipswithmanagement.Auditcommitteemembersarecompensatedbytheorganizationandthusfavoranowner’sAuditcommitteesdevotemostoftheireffortstoexternalauditconcernsanddonotpaymuchattentiontointernalauditactivityandtheoverallcontrolAuditcommitteemembersdonotnormallyhavedegreesintheaccountingorauditing您的答案：未作答AnswerAnswer(A)isTheauditcommitteeismitteemadeupofoutsidedirectorswhoareindependentofmanagement.purposeistohelpkeepexternalandinternalauditorsindependentofmanagementandtoensurethatthedirectorsareexercisingduecare.However,ifindependenceisimpairedby alandprofessionalfriendships,theeffectivenessoftheauditcommitteemaybelimited.Answer(B)isThecompensationauditcommitteemembersreceiveisusuallyminimal.Theyshouldbeindependentandthereforenotlimitedtoanowner’s Answer(C)isAlthoughauditcommitteesareconcernedwithexternalaudits,theyalsodevoteattentiontotheinternalauditAnswer(D)isAuditcommitteemembersdonotneeddegreesinaccountingorauditingtounderstand10平均正确率Theauditcommitteemayserveseveralimportantpurposes,someofwhichdirectlybenefittheinternalauditactivity.ThemostsignificantbenefitprovidedbytheauditcommitteetotheinternalauditactivityisProtectingtheindependenceoftheinternalauditactivityfromunduemanagementReviewingannualengagementworkschedulesandmonitoringengagementApprovingengagementworkschedules,scheduling,staffing,andmeetingwiththeinternalauditorsD.Reviewingcopiesoftheproceduresmanualsforselectedorganizationaloperationsandmeetingorganizationalofficialstodiscuss您的答案：您的答案：未作答Answer(A)isTheauditcommitteeismitteeofoutsidedirectorswhoareindependentofcorporatemanagement.purposeistohelpkeepexternalandinternalauditorsindependentofmanagementandtoensurethatthedirectorsareexercisingduecare.Thiscommitteeoftenselectstheexternalauditors,reviewstheiroverallaudit n,andexaminestheresultsofexternalandinternalaudits.Answer(B)isAlthoughtheauditcommitteemayparticipateinsomeoftheidentifiedactivities,noneisasbeneficialastheindependenceoftheinternalauditAnswer(C)isAlthoughtheauditcommitteemayparticipateinsomeoftheidentifiedactivities,noneisasbeneficialasprotectingtheindependenceoftheinternalauditactivity.Answer(D)isAlthoughtheauditcommitteemayparticipateinsomeoftheidentifiedactivities,noneisasbeneficialastheindependenceoftheinternalaudit11平均正确率WhichofthefollowingisanappropriateresponsibilityofanauditPerformingareviewoftheprocurementfunctionoftheReviewingtheinternalauditactivity’s(IAA’s)engagementworkschedulesubmittedbythechiefexecutiveexecutiveC.Reviewingtheengagementrecordsofthepublicaccountingfirmtodeterminethefirm’s mendingtheassignmentofspecificinternalauditingstaffmembersforspecific您的答案：未作答Answer(A)isReviewingtheprocurementfunctionoftheorganizationrequiresdetailedtechnicalability.Answer(B)iscorrect.Theauditcommitteeconsistsofoutsidemembersoftheboardofdirectors(whoshouldbeindependentofmanagement).RegularcommunicationwiththiscommitteehelpsassureindependenceandprovidesameansforthedirectorsandtheIAAtokeepeachotherinformed.TheCAEshouldcommunicatetheIAA’s nsandresourcerequirementstoseniormanagementandtheboardforreviewandapproval.Moreover,theCAEshouldsubmittoseniormanagementforapproval,andtotheboardforitsinformation,asummaryoftheIAA’sworkschedule, n,andfinancialbudget.Answer(C)isTheindependentaccountantshouldnotgrant ’sauditcommitteeaccesstoitsworkingAnswer(D)isTheidealarrangementistosendallengagementcommunicationstotheaudit12平均正确率Toavoid(CAE)betweenthechiefexecutiveofficer(CEO)andtheauditcommittee,thechiefauditSubmitcopiesofallengagementcommunicationstotheCEOandauditStrengthenindependencethroughorganizationalDiscussallpendingengagementcommunicationstotheCEOwiththeauditRequestboardestablishmentofpoliciescoveringtheinternalauditactivity’s(IAA’s)relationshipswiththeauditcommittee.您的答案：未作答Answer(A)isTheCEOandauditcommitteemostlikelyshouldreceivesummaryreports.Seniormanagementandtheboardordinarilyarenotinvolvedinthedetailsofinternalauditwork.Answer(B)isIndependenceisnotsufficienttoavert unlessreportingrelationshipsarewelldefined.Answer(C)isincorrect.TheCEOandauditcommitteemostlikelyshouldreceivesummaryreports.SeniormanagementandtheordinarilyarenotinvolvedinthedetailsofinternalauditAnswer(D)isToavoid betweentheCEOandtheauditcommittee,theCAEshouldrequestthattheboardestablishpoliciescoveringtheIAA’srelationshipswiththeauditcommittee.TheCAEshouldhaveregularcommunicationwiththeboard,auditcommittee,orotherappropriate erningauthority.Furthermore,theboardshouldapproveacharterthatdefinesthepurpose,authority,andresponsibilityofthe13平均正确率Whichofthefollowingactionsisanappropriateresponsebyorganizationswishingtoimprovethepublic’softheirfinancialIncreasedadoptionofauditcommitteescomposedofoutsideViewinginternalauditingasatransientprofession--a stonetomanagerialRequiringinternalauditorstoreportallsignificantobservationsofillegalactivitytothechiefexecutive externalandinternalauditingworkseparatedtomaintain您的答案：未作答Answer(A)isTheauditcommitteeconsistsofoutsidedirectorswhoareindependentofmanagement.Itspurposeistohelpkeepexternalandinternalauditorsindependentofmanagementandtoassurethatthedirectorsareexercisingduecare.Thiscommitteeselectstheexternalauditors,reviewstheiroverallaudit n,examinestheresultsofexternalandinternalauditingengagements,meetsregularlywiththechiefauditexecutive,andreviewstheinternalauditactivity’sengagementworkschedule,staffing n,andfinancialbudget.Thesefunctionsshouldincreasepublicconfidencethatfinancialstatementsarefairlypresented.Answer(B)isTransienceofinternalauditorsimpairstheproficiencyoftheinternalauditactivity.Answer(C)isincorrect.Ifillegalactivitiesinvolveseniormanagement,distributionofengagementcommunicationsshouldbetotheauditcommittee,nottheCEO.Answer(D)isTheworkoftheinternalandexternalauditorsshouldbecoordinatedtominimizeduplicateefforts.doesnotimpairindependenceorreducepublic第14 平均正确率 WhichofthefollowingisnotanappropriatememberofanauditTheviceofthelocalbankusedbytheAnacademicspecializinginbusinessAretiredexecutiveofafirmthathadbeenassociatedwiththeTheorganization’sviceof您的答案：未作答正确答案：DAnswer(A)isTheviceofthelocalbankusedbytheorganizationisanexternalpartywhoisusuallyindependentoftheorganization’sinternaloperations.Answer(B)isAnacademicspecializinginbusinessadministrationisanexternalpartywhoisusuallyindependentoftheorganization’sinternaloperations.Answer(C)isAretiredexecutiveofafirmthathadbeenassociatedwiththeorganizationisanexternalpartywhoisusuallyindependentoftheorganization’sinternaloperations.Answer(D)isTheauditcommitteeconsistsofoutsidedirectorswhoareindependentofmanagement.Itspurposeistohelpexternalexternalandinternalauditorsindependentofmanagementandtoassurethatthedirectorsareexercisingduecare.Thiscommitteeselectstheexternalauditors,reviewstheiroverallaudit n,examinestheresultsofexternalandinternalauditingengagements,meetsregularlywiththechiefauditexecutive,andreviewstheinternalauditactivity’sengagementworkschedule,staffing n,andfinancialbudget.Engagementsmaybeperformedinthe ’sareaofresponsibility.Thus,(s)heisnotindependentoftheinternalauditactivity.Theviceisalsonotanoutside15平均正确率WhichofthefollowingauditcommitteeactivitiesisofthegreatestbenefittotheinternalauditReviewandapprovalofengagementworkAssurancethattheexternalauditorwillrelyontheworkoftheinternalauditactivitywheneverReviewandendorsementofallinternalauditingengagementcommunicationspriortotheirSupportforappropriatemonitoringofthedisposition mendationsmadebytheinternalaudit您的答案：未作答Answer(A)isReviewandapprovalofengagementworkprogramsistheresponsibilityofinternalauditingsupervisors.Answer(B)isincorrect.WhethertheexternalauditorwillmakeuseoftheworkofinternalauditingisnotfortheauditcommitteetoAnswerAnswer(C)isReviewandapprovalofinternalauditingengagementcommunicationsistheresponsibilityofthechiefexecutiveorhisorherAnswer(D)isTheorganizationalstatusoftheinternalauditactivityisenhancedwhenithasthesupportofmanagementandoftheboard.Internalauditorscantherebygainthecooperationofengagement sandperformtheirworkfrom16平均正确Whichofthefollowingfeaturesofalargemanufacturer’sorganizationalstructureisacontrolA.Theinformationsystemsdepartmentisheadedbyawhoreportsdirectlyto.B.Thechieffinancialofficerisa whoreportstothechiefexecutiveC.Theauditcommitteeoftheboardconsistsofthechiefexecutiveofficer,thechieffinancialofficer,andamajorshareholder.D.Thecontrollerandtreasurerreporttothechieffinancial您的答案：未作答Answer(A)isThisreportingrelationshipisastrength.ItpreventstheinformationsystemsoperationfrombeingdominatedbyAnswer(B)isItisanormalandappropriatereportingAnswer(C)isTheauditcommitteehasacontrolfunctionbecauseofitsoversightofinternalaswellasexternalauditing.Itshouldbemadeupofdirectorswhoareindependentofmanagement.Theauthorityandindependenceoftheauditcommitteestrengthenthepositionoftheinternalauditactivity.Theboardshouldconcurintheappointmentorremovalofthechiefauditexecutive,whoshouldhavedirect,regularcommunicationwiththeboard.Answer(D)isItisanormalandappropriatereporting17平均正确TheauditcommitteestrengthensthecontrolprocessesofanorganizationAssigningtheinternalauditactivityresponsibilityfor ction ernmentalUsingthechiefauditexecutiveasamajorresourceinselectingtheexternalFollowingup mendationsmadebythechiefauditApprovinginternalauditactivity您的答案：未作答AnswerAnswer(A)isAdirectstrengtheningofcontrolsdoesnotresultfromthisAnswer(B)isAdirectstrengtheningofcontrolsdoesnotresultfromthisactivity.Answer(C)iscorrect.Internalauditorsshouldhavethesupportofseniormanagementandtheboard(boardofdirectors,auditcommittee,boardoftrusteesofanonprofitorganization,etc.)togainthecooperationofengagement sandperformtheirwork frominterference.Suchsupportpromotesindependenceandensuresbroadengagementcoverage,adequateconsiderationofengagementreports,andappropriateactiononengagementmendations.ThisenhancementofthepositionofinternalauditinginturnstrengthenscontrolAnswer(D)isAdirectstrengtheningofcontrolsdoesnotresultfromthis18平均正确率Anauditcommitteeoftheboardofdirectorsofanorganizationisbeingestablished.Whichofthefollowingisnormallyaresponsibilityofthecommitteewithregardtotheinternalauditactivity(IAA)?A.ApprovaloftheselectionanddismissalofthechiefauditexecutiveB.DevelopmentoftheannualengagementworkC.ApprovalofengagementworkD.Determinationofengagementobservationsappropriateforspecificengagement您的答案：未作答Answer(A)isIndependenceisenhancedwhentheboardconcursintheappointmentorremovaloftheCAE.Theauditcommitteeisa mitteeofoutsidedirectorswhoareindependentofmanagement.Theterm“board”includestheauditAnswer(B)isDevelopmentoftheannualengagementworkscheduleisanoperationalfunctionoftheCAEandtheIAAstaff.Theannualengagementworkschedule,staffing n,andfinancialbudgetaresubmittedtoseniormanagementandtheAnswer(C)isApprovalofengagementworkprogramsisatechnicalresponsibilityoftheIAAAnswer(D)isThedeterminationofengagementobservationsappropriateforspecificengagementcommunicationsisafieldoperationoftheIAAstaff.19平均正确率Corporatedirectors,management,externalauditors,andinternalauditorsall yimportantrolesincreatingapropercontrolenvironment.TopmanagementisprimarilyresponsibleforEstablishingaproperenvironmentandspecifyinganoverallinternalcontrolReviewingthereliabilityandintegrityoffinancialinformationandthemeansusedtocollectandreportsuchC.EnsuringthatexternalandinternalauditorsadequaymonitorthecontrolD.D.Implementingandmonitoringcontrolsdesignedbytheboardof您的答案：未作答Answer(A)isAccordingtoSIAS1,“Management ns,organizes,anddirectsinsuchafashionastoprovidereasonableassurancethatestablishedgoalsandobjectiveswillbeachieved.”Also,“Managementestablishesandmaintainsanenvironmentthatfosterscontrol.”Answer(B)isInternalauditingisresponsibleforreviewingthereliabilityandintegrityoffinancialinformationandthemeansusedtocollectandreportsuchinformation.Answer(C)isManagementcannotdelegateitsresponsibilitiesforcontroltoauditors.Answer(D)isincorrect.Theboardhasoversightresponsibilitiesbutordinarilydoes einvolvedinthedetailsof20平均正确率Certainmanagementcharacteristicsmayheightentheauditor’sconcernabouttheriskofmaterialmisstatements.characteristicthatisleastlikelytocauseconcernisthatOperatingandfinancingdecisionsaremadebynumerousCommitstoundulyaggressiveC.C.Hasanexcessiveinterestinincreasingtheentity’sstockpricethroughuseofundulyaggressiveaccountingD.Isinterestedininappropriatemethodsofminimizingearningsfortax您的答案：未作答Answer(A)isTheauditorwouldbeconcernedifthedecisionprocessweredominatedbyoneindividualorasmallgroup.Inthatcase,compensatingcontrols,e.g.,effectiveoversightbytheauditcommittee,reducerisk.Answer(B)isOneriskfactorismanagement’scommitmenttothirdpartiestoachieveundulyaggressiveorclearlyAnswer(C)isAnotherriskfactorisdis yofanexcessiveinterestinimprovingtheentity’sstockpriceorearningstrendthroughuseofunusuallyaggressiveaccountingpractices.Answer(D)isStillanotherriskfactorpertainingtomanagement’scharacteristicsandinfluenceoverthecontrolenvironmentisinterestininappropriatemethodsofminimizingearningsfortax21平均正确Whenmanagementofthesalesdepartmenthastheopportunitytooverridethesystemofinternalcontrolsofaccountingaccountingdepartment,aweaknessexistsRiskInformationandThecontrol您的答案：未作答Answer(A)isRiskmanagementistheongoingprocessofdesigningandoperatinginternalcontrolsthatmitigatetherisksidentifiedintheorganization’sriskassessment.Answer(B)isInformationandcommunicationareongoingprocessesineveryorganization;theyarenotthebasisforAnswer(C)isMonitoringcannotpreventdamagedoneduetoasystemdesignflaw,suchasonedepartmentbeingabletooverrideanother’sinternalcontrols.Answer(D)isAnorganization’scontrolenvironment passestheattitudesandactionsoftheboardofdirectorsanduppermanagementregardingthesignificanceofcontrol,i.e.,the“toneatthetop.”Oneofthecomponentsofthecontrolenvironmentistheassignmentofauthorityandresponsibility.Forexample,managementdefineskeyareasofauthorityandresponsibilityby cingtheinformationtechnology,financialaccounting,andtreasuryfunctionsunderseparateofficers.Whenthemanagementofonedepartmentcanoverridetheinternalcontrolsofanother,authorityandresponsibilityhavenotbeenproperlyassigned.2222平均正确率RiskassessmentisaDesignedtoidentifypotentialeventsthatmayaffecttheThatestablishespoliciesandprocedures plishinternalcontrolOfidentifyingandcapturinginformationinatimelyThatassessesthequalityofinternalcontrolthroughoutthe您的答案：未作答Answer(A)isEveryorganizationfacesrisks,thatis,unforeseenobstaclestothepursuitofitsobjectives.Riskstakemanyformsandcanoriginatefromwithinorfromoutsidetheorganization.Riskassessmentistheprocesswherebymanagementidentifiestheorganization’svulnerabilities.Answer(B)isInternalcontrolobjectivescannotbeformulateduntiltheorganizationknowswhatitsvulnerabilitiesare.Answer(C)isincorrect.Identifyingandcapturinginformationinatimelyfashionisafunctionofaninformationsystem,notofAnswer(D)isAssessingthequalityofinternalcontrolsisaportionoftheinternalcontroldepartment’songoingduties;itisnotdefinitionofrisk23平均正确Someaccountbalances,suchasthoseforpensionsorleases,aretheresultsofcomplexcalculations.ThesusceptibilitytomaterialmisstatementsinthesetypesofaccountsisdefinedasAuditDetectionSamplingInherent您的答案：未作答Answer(A)isAuditriskistheriskthattheauditormayunknowinglyfailtoappropria ymodifyanopiniononfinancialstatementsthataremateriallymisstated.Answer(B)isDetectionriskistheriskthattheauditorwillnotdetectamaterialmisstatementthatexistsinanassertion.Answer(C)isincorrect.Samplingriskistheriskthataparticularsamplemaycontain ymoreorfewermisstatementsordeviationsfromcontrolsthanexistinthepopulationasaAnswer(D)isInherentriskisthesusceptibilityofanassertiontoamaterialmisstatementintheabsenceofrelatedcontrols.Thisriskisgreaterforsomeassertionsandrelatedbalancesorclassesthanothers.Forexample,complexcalculationsaremorelikelytobemisstatedthansimpleones,andcashismorelikelytobestolenthananinventoryofcoal.Inherentriskexistsindependentlyofthe第24 平均正确率 WhichofthefollowingisnotacomponentofinternalControlInformationandThecontrol您的答案：未作答Answer(A)isControlriskisoneoftheelementsintheauditriskmodel.Itistheriskthatamaterialmisstatementthatcouldoccurinanassertionwillnotbepreventedordetectedonatimelybasisbytheentity’sinternalcontrol.Hence,controlriskisafunctionoftheeffectivenessofinternalcontrol,notacomponentthereof.Answer(B)isMonitoringisacomponentofinternalcontrol.Answer(C)isincorrect.Informationandcommunicationarecomponentsofinternalcontrol.Answer(D)isinco