Auditing审计学-华东交通大学中国大学mooc课后章节答案期末考试题库2023年

Auditing(审计学）_华东交通大学中国大学mooc课后章节答案期末考试题库2023年1、Sarbanes-OxleyandtheSecuritiesExchangeCommissionrestrictauditorsfromprovidingmanyconsultingservicestotheirpublicallytradedauditclients.Whichofthefollowingistrueforauditorsofpublicallytradedcompanies?I.Theyarerestrictedfromprovidingconsultingservicestoprivatelyheldcompanies.II.Thereisnorestrictiononprovidingconsultingservicestonon-auditclients.萨班斯-奥克斯利法案（Sarbanes-Oxley）和美国证券交易委员会（Securitiesexchangecommission）限制审计师向公开交易的审计客户提供多项咨询服务。对于上市公司的审计师，以下哪项是正确的I.他们被限制向私人控股公司提供咨询服务。II.向非审计客户提供咨询服务不受限制。

参考答案:

IIonly

1)Thedocumentusedtoindicatetothecustomertheamountofasaleandpaymentduedateisthe:（）

参考答案:

A)salesinvoice.

Manysmall/localaccountingfirmsdonotperformauditsastheirprimaryservicestotheirclientsincludeaccountingandtax.许多小型/本地会计师事务所不提供审计服务，因为它们向客户提供的主要服务包括会计和税务。

参考答案:

正确

1)Theauditormustgathersufficientandappropriateevidenceduringthecourseoftheaudit.Sufficientevidencemust:（）

参考答案:

D)bepersuasiveenoughtoenabletheauditortoissueanauditreport.

2)Whichoneofthefollowingisnotoneoftheprimarypurposesofauditdocumentationpreparedbytheauditteam?（）

参考答案:

D)Abasisfordeterminingworkdeficienciesbypeerreviewteams.

3)"Physicalexamination"istheinspectionorcountbytheauditorofitemssuchas:（）

参考答案:

D)cash,inventory,securities,notesreceivable,andtangiblefixedassets.

4)Ifaclientintendstocountinventoryataninterimdate,theauditorshouldexpecttheretobeallofthefollowingexcept:（）

参考答案:

C)third-partyinventorycountingspecialists.

3)Youareauditingtheinventoryaccountandareconcernedaboutthepossibilityofaninventoryoverstatement.Whatisthebestauditproceduretodetectdamagedinventory?（）

参考答案:

A)observetheconditionofinventoryduringtheclient'sphysicalcount

4)Illegalactsaredefinedinauditingstandardsas:（）

参考答案:

C)violationsoflawsorgovernmentregulationsotherthanfraud.

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

参考答案:

错误

4)Whichofthefollowingdiscoveriesthroughtheuseofanalyticalprocedureswouldmostlikelyindicatearelativelyhighriskoffinancialfailure?（）

参考答案:

D)Ahigherthannormalratiooflong-termdebttonetworthaswellasalowerthanaverageratioofprofitstototalassets.

1)Theprimaryauditobjectivestofocusonwhenauditingdebtare:（）

参考答案:

A)accuracyandcompleteness.

5)Auditevidencetosupportanopinionaboutthefairnessofaclient'sfinancialstatementsconsistsentirelyofwritteninformation.

参考答案:

错误

3)Whichofthefollowingismostcorrectwithregardtotheauditor'ssearchofindirect-effectillegalactsthatmayhavebeencommittedbytheclient?（）

参考答案:

A)Noreasontosearchunlessthereissufficientevidencetobelievetheyhaveoccurred.

3)Youareauditingthelong-termnotespayableaccountforaclient.Whichofthefollowingauditprocedureswouldyoumostlikelyemploy?（）

参考答案:

A)compareinterestexpenserecordedbytheclientwiththenotespayableaccountforreasonableness

2)Communicationaddressedtothedebtorrequestinghimorhertoconfirmwhetherthebalanceasstatedonthecommunicationiscorrectorincorrectisa:（）

参考答案:

D)positiveconfirmation.

4)Whichofthefollowingmisstatementsismostlikelytobeuncoveredduringanauditofaclient'sbankreconciliation?（）

参考答案:

C)Failuretorecordacollectionofanotereceivablebythebankontheclient'sbehalf.

5)Apartial-periodbankstatementandtherelatedcanceledchecks,duplicatedepositslips,andotherdocumentsincludedinbankstatements,mailedbythebankdirectlytotheCPAfirm'soffice,iscalled:（）

参考答案:

C)acutoffbankstatement.

2)Whenauditingthecapitalacquisitionandrepaymentcycle,itiscommontoverifyeachtransactiontakingplaceinthecyclefortheentireyearasapartofverifyingthebalancesheetaccounts.

参考答案:

正确

4、Theassessmentagainstadefendantofthefulllosssufferedbyaplaintiffregardlessoftheextenttowhichotherpartiessharedinthewrongdoingiscalled:对被告人所遭受的全部损失的评估，无论其他各方在多大程度上分担了不法行为，称为：

参考答案:

jointandseveralliability.

连带责任。

IftheCPAnegligentlyfailedtoproperlyprepareandfileaclient'staxreturn,theCPAmaybeliablefor:（）如果注册会计师因疏忽未能正确准备和提交客户的纳税申报表，注册会计师可能要承担以下责任：（）

参考答案:

thepenaltiesandinteresttheclientowes,plusthetaxpreparationfeetheCPAcharged.

客户所欠的罚款和利息，加上注册会计师收取的纳税申报编制费。

WhichofthefollowingistrueconcerningfinancialstatementsissuedbyaU.S.entitytotheSecuritiesandExchangeCommission?（）美国企业向美国证券交易委员会发布提交的财务报表，以下哪项是正确的(）

参考答案:

TheUnitedStatesonlyallowsanauditortoperformanauditoffinancialstatementofanentityinaccordancewithGAASiftheyareusingInternationalFinancialReportingStandards.

对于使用国际财务报告准则编制的财务报表，美国也只允许审计师根据公认审计准则对其进行审计

1)Asampleinwhichthecharacteristicsofthesamplearethesameasthoseofthepopulationisa(n):（）

参考答案:

B)representativesample.

2)Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenot（）aredetected.

参考答案:

C)materialtothefinancialstatements

4)Iftestsofcontrolsandsubstantivetestsoftransactionsrelatedtoperpetualinventoryrecordsrevealcontrolsoverperpetualsareeffective,theauditorisjustifiedinreducingtheextentoftestsofdetailsofinventory.

参考答案:

正确

2)Avendorinvoiceisnormallypreparedatthetimetangiblegoodsarereceivedandindicatesthedescriptionofgoods,thequantityreceived,thedatereceived,andotherrelevantdata.

参考答案:

错误

3)Whichonethefollowingproceduresperformedforthebillingfunctionprovidesevidenceforthecompletenessassertion?（）

参考答案:

A)Makingsurethatallshipmentshavebeenbilled.

4)Whichofthefollowingwouldbeasubsequentdiscoveryoffactswhichwouldnotrequirearesponsebytheauditor?（）

参考答案:

D)decreaseinthevalueofinvestments

TheSarbanes-OxleyActappliestowhichofthefollowingcompanies?萨班斯-奥克斯利法案适用于哪些公司？

参考答案:

Publiccompanies.公众公司

4)Thepreliminaryjudgmentonmaterialityiscomparedtoanestimatedtotalmisstatementstodetermineifanaccountbalanceismateriallymisstated.

参考答案:

正确

5))Bytracingreceivingreportsissuedatandbeforeyear-endtovendors'invoicesandmakingsuretheyareincludedinaccountspayable,theauditoristestingfor:（）

参考答案:

B)unrecordedobligations.

1)Inventoryisacomplexareatoauditforallbutwhichofthefollowingreasons?（）

参考答案:

D)Inventoryvaluationincludesfewestimates.

4)Anauditorneedstodeterminewhetherallcustomersofanelectricutilitycompanyarebeingbilled.Theauditorshouldtestfromthe:（）

参考答案:

D)meterdepartmentrecordstothesalesregister.

1)Mostcompanies,withtheexceptionofsmallones,haveeffectivecontrolsoverthepayrollcycle.

参考答案:

错误

Thescopeparagraphofthestandardunqualifiedauditreportstatesthattheauditisdesignedto:（）标准无保留意见审计报告的范围段规定，审计的目的是：（）

参考答案:

obtainreasonableassurancewhetherthestatementsarefreeofmaterialmisstatement.对报表是否不存在重大错报获取合理保证

Theintroductoryparagraphofthestandardauditreportstatesthatthefinancialstatementsare:（）标准审计报告引言段指出，财务报表是：（）

参考答案:

theresponsibilityofmanagement.

管理层的责任

5)Anauditortracesasampleofelectronictimecardsbeforeandafterthebi-weeklypayrollreportandthentracestothepayrollmasterfiletodeterminethatpayrolltransactionsarereportedinthecorrectperiodisgatheringevidenceforwhichauditobjective?（）

参考答案:

C)Cut-off

2)Inquiriesofmanagementregardingthepossibilityofunrecordedcontingencieswillbeusefulinuncovering:（）

参考答案:

D)

Management'sintentionalfailuretodiscloseexistingcontingencies.

Whenmanagementdoesnotcomprehendaccountingdisclosurerequirements.NoYes

2)Thedeductionauthorizationformauthorizestherateofpayandthedeductionsfortaxes,dues,etc.

参考答案:

错误

AICPAprofessionalstandardsprovideuniformwordingfortheauditor'sreporttoenableusersofthefinancialstatementsunderstandtheauditreport.AICPA专业标准为审计报告提供了统一的措辞，使财务报表使用者能够理解审计报告。

参考答案:

正确

PCAOBAuditingStandardNo.2requirestheauditofinternalcontroloverfinancialreportingtobeintegratedwith:（）PCAOB第2号审计准则要求对财务报告内部控制的审计应与以下内容相结合：（）

参考答案:

theauditofthefinancialstatements.

财务报表审计。

2)Whichofthefollowingisnotcorrectregardinganauditor'sdecisionthataloweracceptableauditriskisappropriate?（）

参考答案:

B)Lessevidenceisaccumulated.

3)Whenmaytheauditorrefertoaspecialistintheauditreport?（）

参考答案:

C)

Onlyifthespecialist'sreport

resultsinamodificationoftheaudit

opinionOnlyifthespecialistassistedintheauditofanaccountmaterialtothefinancialstatementsYesNo

4)Mostauditorsassessinherentriskashighforrelatedpartiesandrelated-partytransactionsbecause:（）

参考答案:

B)ofthelackofindependencebetweentheparties.

1)Acceptableauditriskisameasureoftheauditor'swillingnesstoacceptthatthefinancialstatementsdonotcontainmaterialmisstatementsaftertheauditiscompletedandaqualifiedauditreporthasbeenissued.

参考答案:

错误

3)Theauditor'sinternalcontrolobjectivetodeterminethat"recordedacquisitionsareforgoodsandservicesreceived"satisfiestheauditobjectiveof:（）

参考答案:

B)occurrence.

1)Whattypicallyinitiatestheacquisitionsandpaymentcycle?（）

参考答案:

A)issuanceofapurchaserequisitionorrequestforpurchaseofgoods/services

5)Twocategoriesofaudit-relevantinformationfoundincorporatecodeofethicsareauthorizationsanddiscussionsofmattersaffectinginherentrisk.

参考答案:

错误

3)Thestandardletterofinquirytotheclient'slegalcounselshouldbepreparedon:（）

参考答案:

D)client'sstationeryandsignedbyacompanyofficial.

5)Adequatedocumentsandrecordsisasubcomponentofthecontrolenvironment.

参考答案:

错误

2)Inanauditofanon-publiccompany,theauditor'sassessmentofcontrolriskandtheextentoftestsofcontrolsareinverselyrelated.

参考答案:

正确

3)Thetypeofreceivablesconfirmationisamajorfactoraffectingsamplesize,withnegativeconfirmationsnormallyrequiringalargersamplethanpositiveconfirmations.

参考答案:

正确

4)Todetermineifsignificantinternalcontroldeficienciesarematerialweaknesses,theymustbeevaluatedontheir:（）

参考答案:

A)

LikelihoodSignificanceYesYes

3)Whenplanninganaudit,theauditor'sassessedlevelofcontrolriskis:（）

参考答案:

C)ajudgmentissue,basedonauditorknowledge.

1)Ifanauditorestablishesarelativelyhighlevelformateriality,thentheauditorwill:（）

参考答案:

B)accumulatelessevidencethanifalowerlevelhadbeenset.

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

参考答案:

B)$2,000

4)Theauditorsprincipalobjectivewhenusingasampleoftestsofdetailsofbalancesiswhetherthe:（）

参考答案:

A)accountbalancebeingauditedisfairlystated.

1)Whichofthefollowingisnotoneofthethreeprimaryobjectivesofeffectiveinternalcontrol?（）

参考答案:

D)assuranceofeliminationofbusinessrisk

4)Whichofthefollowingisnotaprocedurethatcanbeperformedoncanceledchecksinanefforttodetectdefalcations?（）

参考答案:

D)Examinethepayrollrecordsinsubsequentperiodstodeterminethatterminatedemployeesarenolongerbeingpaid.

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

参考答案:

B)3,4,2

3)Whenallocatingmateriality,mostpractitionerschoosetoallocateto:（）

参考答案:

B)thebalancesheetaccountsbecausetherearefewer.

3)Whichofthefollowingauditprocedureswouldbemostusefulintestingthecut-offauditobjectiveforpayroll-relatedliabilities?（）

参考答案:

C)Examinepaymenttaxreturnstodeterminethattheexpensewasrecordedinthecorrectperiod

Theunderlyingreasonforacodeofprofessionalconductforanyprofessionis:（）为任何一个职业制定职业行为准则的根本原因是：（）

参考答案:

theneedforpublicconfidenceinthequalityofserviceoftheprofession.公众对专业服务质量信心的需要。

TheSarbanes-OxleyActpermitstheauditortoperformawidevarietyofnon-auditservicesforauditclients.萨班斯-奥克斯利法案允许审计师为审计客户提供各种各样的非审计服务

参考答案:

错误

2)Creditshouldbeapprovedbeforegoodsareshippedtoacustomer.

参考答案:

正确

5)Theauditprocedurereferredtoasproofofcashreceiptsisparticularlyusefultotest:（）

参考答案:

B)whetherallrecordedcashreceiptshavebeendepositedinthebank.

5)Ifacceptableauditriskislow,andinherentriskandcontrolriskarebothlow,thenplanneddetectionriskshouldbehigh.（）

参考答案:

正确

Thecriteriausedbyanexternalauditortoevaluatepublishedfinancialstatementsareknownasgenerallyacceptedauditingstandards.外部审计师评价对外公布的财务报告的标准是公认审计准则

参考答案:

错误

Thetraitthatdistinguishesauditorsfromaccountantsisthe:审计师与会计师的区别特质在于：

参考答案:

auditor'saccumulationandinterpretationofevidencerelatedtoacompany'sfinancialstatements.

审计师对公司财务报表相关证据的收集和解释能力。

WhichofthefollowingisnotaSysTrustServicesprincipleasdefinedbytheAICPA?下列选项中那一项不是AICPA对系统认证服务原则的定义？

参考答案:

Operationalintegrity.操作完整性

Auditriskistherisktherewillbeanauditfailureforagivenauditengagement.审计风险是指给定审计业务中存在审计失败的风险。

参考答案:

错误

Intheperformanceofanaudit,aCPA:在执行审计时，注册会计师：

参考答案:

mustexercisedueprofessionalcareintheperformanceoftheirauditresponsibilities.

在履行审计职责时，必须尽到应有的专业注意。

Underthelawsofagency,partnersofaCPAfirmmaybeliablefortheworkofothersonwhomtheyrely.Thiswouldnotinclude:根据代理理论，会计师事务所的合伙人可能对其所依赖的其他人的工作负责。这不包括：

参考答案:

employeesoftheauditclient.审计客户的员工。

1)Theresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotesbelongsto:（）

参考答案:

B)management.

5、StandardsissuedbythePublicCompanyAccountingOversightBoardmustbefollowedbyCPAswhoaudit:（）由上市公司会计监督委员会颁布的准则必须由注册会计师遵循，注册会计师审计：（）

参考答案:

publiccompaniesonly.

仅仅只是公众公司

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

参考答案:

C)riskassessmentprocedures.

5)Transactionrelatedauditobjectiveswouldmostlikelybeperformedinwhichphaseoftheauditprocess?（）

参考答案:

B)performaudittestsforcontrolsandtransactions

2)Onedifference