雨课堂学堂在线学堂云Auditing Fundamentals and Practices（审计基础与实务）(陕西职业技术学院)单元测试考核答案

第1题Auditinstitutionscannotonlyprovideprofessionalopinionstoclients,butalsohavetherighttoimposefines,initiatelegalproceedings,andissuemandatoryordersagainsttheauditedunits.（）第2题Compulsoryauditscanonlybecarriedoutbyspeciallyauthorizedagencies,andindividualexpertshavenosuchpower.()第3题Audittestingreferstotheauthoritativeanalysisofcorporateactivitiesbythird-partyappraisers(institutionsorindividualexperts).第1题Whataspectsdoespersonnelauditinclude?()AOnboardingofemployeesBEmployeedismissalCEmployeeleavescheduleDEmployeesickleave正确答案：ABCD第2题Whatarethecommonauditdirectionsintheworld？()AFinancialAuditBStateAuditCGeneralManagementAudit正确答案：ABC第3题WhatarethefunctionsoftheInternalAuditOffice?()AControlfunctionsBInformationandanalyticalfunctionsCMethodologicalfunctionsDConsultingfunctions正确答案：ABCD1.3Test第1题Themobilityofauditorsmeansthatauditorsshouldalwaysplantimetovisitdepartments,productionsitesandstoragesites.Youcan'tgetahigh-qualityinternalauditwithoutleavingyourownoffice.

()第2题Auditorscanonlyseebetteriftheyunderstandthingsdeeplyandcommunicatewithprocessowners.()第3题Whatshouldinternalauditorsdo?()AbraveandboldBLiquidCGoodatobservantDGoodlistener正确答案：ABCD1.4Test第1题Auditorganizationsmustassessthelikelihoodofpotentialclientsauditingtheirownaccounting(financial)statements.()第2题Auditorsbeginbyconductingaquicksurveyofclientstounderstandtheiractivitiesandassesstheriskofmaterialmisstatementoftheauditedfinancialstatements.()第3题Duetotheinherentlimitationsofauditing,coupledwiththeinherentlimitationsoftheinternalcontrolsystem,despiteproperauditplanningandexecutioninaccordancewiththe《InternationalStandardsonAuditing》,thereareinevitablysomematerialmisstatementsandunidentifiedrisks.()1.5Test第1题Basicmetricsarecalculatedbypre-taxprofit,revenue,capitalandreserves,assets,andexpensesincurredbytheorganizationduringtheperiod.()第2题Thecontentoftheoverallauditplanincludesideasbasedonthenameoftheclient,thedurationoftheaudit,thenumberofhoursrequired,thenameoftheauditteamleader,thelevelofplannedauditrisk,andthelevelofplannedsubstance.()第3题Whenauditorsdiscovermaterialirregularitiesinfoundingdocumentsaswellasincapitalaccountingthatcastdoubtonthelegalityoftheorganization'soperationsorcauseharmtothestate,owners(shareholders)andcreditors,timemustbegiventothemanagementoftheeconomicentitytocorrectthefindingsIrregularities.()1.6Test第1题Thedifferencebetweencashandnon-cashcurrencyturnoverliesinthetoolthatregulatestheobjectofcurrencycirculation-themoneysupply.()第2题Whenenterprisesofvariousformsofownershipconductcurrencysettlement,theycanonlydosoinnon-cashform.()第3题Thepurposeofanauditinspectionistodetect,preventandreflectintheauditreport.()1.7Test第1题Whenauditingthesettlementaccount,theauditorshouldpayattentiontothecurrentnessofthemoneydepositedbythebankcheck.()第2题Inacashcounterfundaudit,itisnecessarytocomparethecirculatingamountsoftherelevantaccountsofthedebitandcreditparties,becauseifthecirculatingamountisreducedbythesameamount,thebalancemaynotchange.()第3题Intheauditofcashreceiptsandpayments,itisnormaltolearnthattheauditedcompanyhasmultiplecashjournalswhenreviewingandfillinginthesequenceofcashjournals.()1.8Test第1题Accountingrecordsensuretherecordingofeconomicevents,whileauditingconfirmstheiraccuracy,legalityandintegrity.()第2题Thegeneraldefinitionoftheinventoryaudittaskistodeterminewhetheraccountingandreportingsystemsaccuratelyandcompletelyreflectallfactsrelatedtothebalanceandmovementofinventory.()第3题Whichofthefollowingstatementsaboutproductioninventoryiscorrect()AProductioninventoryisthematerialbasisforthefinalproductoftheenterpriseBProductioninventoryisthecomponentthatmakesuptheproductCProductioninventoryiswhatsupportsitsproductionDProductioninventoriesarerecordedbyclassificationgroupintheaccountingbooks正确答案：ABCD1.9Test第1题Auditorsshouldexaminetheoriginalaccountingdocumentsandmakeentriesintherelevantaccountsaccordingly.()第2题Thesellingpricevaluationmethodreferstothedifferencebetweenthesales(retail)valueofgoodssoldandthetradevalueaddedofthosegoods.()第3题Thestandardcostmethodreferstotheunitproductioncoststandardformulatedbythecompanyundertheassumptionthatlaborreserves,productioncapacityandcurrentpricesareallatnormallevels.()1.10Test第1题Thefixedandintangibleassetsofenterprisesandorganizations,regardlessoftheirformofownership,arereflectedintheiraccountingstatementsofactualexpensesforacquisition,transportation,installation,andstateregistration,whichconstitutetheiroriginalcost.()第2题Whatarenon-currentintangibleassets?()AThe

righttousenaturalresourcesBPropertyCBusinessnamerightsDIndustrialPropertyECopyrightandrelatedrightsFOtherintangibleassets正确答案：ABCDEF第3题Thepurposeoftheauditoffixedassetsandintangibleassetsis()AOriginalcostoffixedandintangibleassetsBAmountofaccrueddepreciationoffixedassetsandintangibleassetsCTransactionsrelatedtochangesinnon-currentassetsduringtheperiodunderreviewDImprovementandmaintenancecostsERevaluationresultsFCapitalInvestment正确答案：ABCDEF1.11Test第1题Duringtheauditingprocess,theauditorshouldpayattentiontocorrectlyrecordthelaborrelatedbusinessaccordingtotherequirementsofthetaxlawintheaccounting.()第2题Iftheregistrationcardofanindividualitemismissing,theauditorhasnorightorobligationtorecommendtothemanagementtorestoretheitem-by-itemanalysisandaccountingoffixedassetsandintangibleassets.()第3题Thecontentandfocusoftheassetistomaximizeitsimpactonthefinancialperformanceofthebusiness.()1.12Test第1题Internalcontrolandfixedassetsaccountingsystemmustbecarriedoutundertheconditionsofalargenumberoftransactions.()第2题Auditingpracticeshowsthaterrorsandirregularitiesinaccountingmainlyoccurwhenregisteringthemovementoffixedassets.()第3题Theentryanduseoffixedassetsshallbecarriedoutinaccordancewiththeacceptanceandtransferagreementoffixedassets.()1.13Test第1题Debtinthenarrowsensearisesfromthelegalactofadministeringanorderoragovernmentcontract.()第2题Currentliabilitiesaredebtsthatarerepaidduringtheoperatingcycleofabusinessorthatmustberepaidwithin12monthsfromthedateofthebalancesheet.()第3题Long-termliabilitiesarecurrentliabilities.()第4题Debtfeaturesinclude()ASpecificEconomicResourcesBPositionCDebtMaturityDateDRemunerationforResourceUseEContractualsanctionsforbreachoftermsandamountsofdebtrepayment正确答案：ABCDE1.14Test第1题Whenverifyinganobligationunderapromissorynote,besuretoadheretoaclearlydefinedformofpromissorynote,otherwisethepromissorynotewilllapse.()第2题If,duringtheinventoryperiod,expiredaccountspayableamountsarediscovered,theauditormayproposetowriteofftheseamountsfromthebalancesheetinaccordancewithestablishedprocedures.()第3题Creditorbusinessesmustacknowledgeordisputesuchdebtswithin15daysofreceiptofthesestatements.()1.15Test第1题Theowner'sequityofaneconomicentityisdeterminedbythevalueofitsassets,thatis,itsnetassets.()第2题Owner'sequityreflectsthetotalvalueoftheassetsregisteredintheestablishmentdocumentsoftheenterprise,andisthecapitalcontributionoftheenterpriseownerintheenterprisecapital.()第3题Registeredcapitalismadeupofinvestmentsbyfoundersorparticipants.()1.16Test第1题Duringthewrite-offoflossesonoverduereceivables,itisimportanttoensurethatsuchtransactionsarelegitimateandtounderstandwhatstepsshouldbetakentorecoverthedebt.()第2题Audittasksforfinancialperformanceinclude()AEvaluatethedynamicsofprofit(loss)formationindicatorsBIdentifyanddeterminetheimpactofvariousfactorsontheprofitamountCIdentifyeconomicinternalreservestoincreaseprofitsandprofitabilityDDetermininghowandwheretousereserveswisely正确答案：ABCD第3题Whichofthefollowingformsdoesabusinessmiscalculatebuyers'incomeandinappropriatelyunderstatesalesprofits?()AFinancialAidBShort-termLoanCSupplementarysocialfundsDOtherformsoftargetedincome正确答案：ABCDChapter1-Test第1题Duringtheaudit,theauditorganizationshouldseekwrittenconfirmationfrommanagementthattheauditwasconducted.()第2题Iftheauditorconsidersthattheirregularitiesdiscoveredarenotmaterialanddonotaffectthelegalityofthefurtheractivitiesoftheorganization,hemayexpressanauditopinionwithoutreservation.()第3题Thepurposeoffundauditingistoenableauditorstoprovidelegality,reliabilityandreasonablenessconclusionsaboutcashbusiness,bankaccountbusiness,fundbusinessintransitandcurrencydocumentbusiness.()第4题Iftheauditorfindsthatthereisanexcessbalanceinthecashcabinet,hewillfindoutthereasonfortheviolationandtheamountoftheexcessbalance,buttheauditorisnotobligedtohelptheenterpriseeliminatetheseshortcomings.()第5题固定资产不需要进行特殊的初级核算处理。()第6题Debtreflectedinaccountinghasnolegalandeconomicsignificance.()第7题Equityfundsarethetotalamountoffundsvoluntarilyinvestedbynaturalpersonsandlegalpersonstocarryoutjointfinancialandeconomicactivities.()第8题Thepurposeoftheoutstandingcapitalistoaccountforthecontributionofthecompanyfoundertothecompany'sregisteredcapital.()第9题Specialattentionshouldbepaidtotheauthenticityofdiscountsandallowances,andforthispurpose,qualityindicatorsoftheproductssoldshouldbechecked,aswellaslossesduetounderpaymentbybuyers.()第10题Duringafinancialperformanceaudit,revenuefromsalesofproducts,services,materials,etc.isexamined.()第11题Whatdoesthephysicalinspectioninclude?()AExternalInspectionBWeighCInventoryDLaboratoryanalysisofmanufacturedproducts正确答案：ABCD第12题Whatdoesafireinspectioninclude?()AAnalysisoftechnicaldocumentsBFirealarmsystemCFirealarmsystemDEmergencyexit正确答案：ABCD第13题Theaccountingbusinessofproductioninventoryincludes:()AProductioninventoryandaccountingitemsBProductioninventoryandaccountingitemsCFinishedProductDCommodityEAgriculturalProductsFSemi-finishedProduct正确答案：ABCDEF第14题Thevaluationmethodsofproductioninventoryinclude()AAppraisalCostMethodBWeightedAverageCostCCostofFirstInventoryRevenueDRatedCostESellingPrice正确答案：ABCDE第15题Whatarethetypesofallliabilitiesclassifiedbytheaccountingregulations(standards)?()ACurrentliabilitiesBLong-termliabilitiesCMortgageLiabilityDUnforeseeableLiabilities正确答案：ABCD2.1Test第1题Whichofthefollowingstatementsdoesnotbelongtotheeconomicsupervisionsystemis:()AAuditsupervisionBTaxsupervisionCAccountingSupervisionDPersonnelsupervision第2题Whichofthefollowingstatementsisincorrect:()ADetailedauditsandsampleauditsaredividedaccordingtothescopeoftheauditperformedBTheadvantageofallauditingisthatitisconducivetopromotingtheauditedunittoimproveitsmanagementandeconomicbenefits.CAllauditshavehighauditcosts,andaregenerallyonlysuitableforunitswithsmallscale,smallbusinessvolume,orextremelyunsoundinternalcontrolsystemsandmanyproblems.DPartialauditischaracterizedbysmallscope,prominentreviewfocus,andstrongpertinence.第3题Accordingtothesubjectoftheaudit,theauditcanbedividedinto:()AOn-siteAuditBStateAuditCInternalAuditDPeriodicAudit正确答案：BC2.2Test第1题AccordingtotheprovisionsoftheAuditLaw,thelegalresponsibilitiesofmycountry'snationalauditinclude:()AAdministrativeandCivilLiabilityBAdministrativeandCriminalLiabilityCCriminalandCivilLiabilityDAdministrativeLiability,CriminalLiabilityandCivilLiability第2题WhichofthefollowingstatementsaboutthelegalresponsibilitiesstipulatedintheAuditLawiscorrect:()AThescopeoflegalresponsibilitycoversstateaudits,internalauditsandsocialauditsBThesubjectsoflegalresponsibilityincludetheauditedunitanditsrelateddirectresponsiblepersonsandstateauditorsCLegalliabilityismainlyadministrativeliability,andcivilliabilityissupplementedDLegalliabilityincludescriminalliability,administrativeliabilityandcivilliability第3题Auditingtheperformanceofeconomicresponsibilitiesbytheleadersoftheinternalmanagementoftheenterprisebelongsto:()AResponsibilitiesofInternalAuditInstitutionsBResponsibilitiesofSocialAuditOrganizationsCResponsibilitiesoftheStateAuditOfficeDAlloftheAboveareright第4题Stateorgans,publicinstitutions,socialorganizationsandotherunitsshallestablishandimprovetherectificationmechanismforproblemsfoundintheaudit,andclarifythatthefirstresponsiblepersonforrectificationis:()AAuditorsBFinancialManagerCThemainpersoninchargeoftheauditedunitDHeadoftheauditprojectteam2.3.1Test第1题Whichofthefollowingisinlinewiththerequirementsofauditingprofessionalethics:()ACPAsadvertisetheircompetenceBAuditorsformauditopinionsaccordingtothewishesoftheauditeeCWhentheobjectivityofauditorsisseriouslyaffected,stopparticipatingintherelevantauditbusinessDAftertheauditorslearnedtheinsideinformationoftheauditedlistedcompany,therelativeswereinformedtobuythecompany'sstock第2题Amongthefollowingrequirements,theprofessionalethicsthatnationalauditorsshouldabidebyare:()AObjectiveandfair,seekingtruthfromfactsBDonotusecoercion,inducement,etc.tosolicitbusinessCThelevelofchargesshallnotbedeterminedbythesizeoftheserviceresultsDMaintainprofessionalcompetence正确答案：AD第3题Amongthefollowingitems,thosebelongingtothebasicprinciplesofprofessionalethicsofChinesecertifiedpublicaccountantsare:()AFollowtheprinciplesofintegrity,objectivityandimpartialityBAcquireandmaintainprofessionalcompetenciesCFulfillconfidentialityobligationsDMaintainprofessionalreputation正确答案：ABCD第4题Whichofthefollowingstatementsaboutauditingprofessionalethicsiscorrect:()AAuditprofessionalethicsisthecodeofethicsandcodeofconductwiththecharacteristicsofauditprofessionBAuditprofessionalethicsisanimportantpartofauditprofessionalmanagementCCompliancewithauditingprofessionalethicsisoneoftheimportantprerequisitesforauditorstoadheretoindependentauditinginaccordancewiththelawandensureauditingpracticestandards.DThecontentofauditprofessionalethicsathomeandabroadvariesincomplexityandform,withdifferentcores.正确答案：ABC2.3.2Test第1题Inthefollowingcases,themattersaffectingtheindependenceofthecertifiedpublicaccountantare()ACPAworkedasanaccountingsupervisorinanattestationclient1yearagoBCPAalumnihavesmallerinvestmentsinattestationclientsCCPAserveasperennialaccountingconsultantsforattestationclientsDCPA'sbrotheristhedirectorofassuranceclient正确答案：ACD第2题Whichofthefollowingactivitiesaregenerallyconsideredmanagementresponsibilities:()ADeveloppolicyandstrategicapproachBGuidingandtakingresponsibilityfortheactionsofemployeesCAuthorizethetransactionDDeterminingadoptionofrecommendationsfromaccountingfirmsorotherthirdpartiesEResponsibleforpreparingfinancialstatementsinaccordancewithapplicableaccountingstandardsFResponsiblefordesigning,implementingandmaintaininginternalcontrols正确答案：ABCDEF第3题Whichofthefollowingactivitiesarelegalservices()ADraftingcontractstoprovidelegaladviceandsupportBLitigationprovideslegaladviceandsupportCM&AlegaladviceandsupportDProvideassistancetotheclient'sinternallegaldepartment正确答案：ABCD2.4Test第1题XYZAccountingFirmhasauditedCompanyA's2014financialstatementssinceDecember3,2014,andissuedanauditreportonJanuary25,2015.Theperiodduringwhichthecertifiedpublicaccountantshouldmaintainindependenceis().ADecember3,2014toJanuary25,2015BDecember1,2014toJanuary25,2015CJanuary1,2014toDecember31,2014DJanuary1,2014toJanuary25,2015第2题Ifthefollowingwhichsituationsexistbetweenacertifiedpublicaccountantandtheauditedentity,theycannotparticipateintheauditingoftheauditedentity'sfinancialstatementsuntilappropriatemeasuresaretaken.()AHoldsstocksissuedbytheauditedunit,butthemarketvalueislessthan300yuanBFrequentpurchaseofdiscountedproductsproducedbytheauditedunitfromretailstoresCPayattentiontotheoperationoftheauditedunit,andplantorenttheshoptotheauditedunitDSignificantgainsfromthesaleofthebondsheldbytheauditedunit第3题ABCAccountingFirmisheadquarteredinBeijing,withbranchesinShanghai,Shenyang,Changshaandotherregions.WhenauditingthefinancialstatementsofCompanyAinShanghai,projectpartnerAwasassignedfromtheBeijingbranchtoassistinthebusiness,andotherprojectteammemberswereallfromtheShanghaibranch.Thefollowingotherpartnersmustnothaveadirectfinancialinterestintheauditclient().AOtherpartnersintheBeijingofficeBOtherpartnersinShanghaiofficeCOtherpartnersinShenyangbranchDOtherpartnersinChangshaofficeChapter2-Test第1题Auditsubjectmeans:()AProfessionalbodiesandprofessionalsBDepartmentsoftheStateCouncilCLocalGovernmentsDBusinessOrganization第2题Whichofthefollowingstatementsaboutauditclassificationisincorrect:()AAccordingtotheorganizationofaudit,itcanbedividedintonationalaudit,internalauditandsocialauditBAccordingtotheauditcontent,itcanbedividedintofinancialaudit,legalcomplianceauditandperformanceauditCAccordingtothescopeofaudit,itcanbedividedintofullauditandpartialauditDAccordingtotheaudittime,itcanbedividedintopre-audit,in-processaudit,andpost-audit.第3题AccordingtotheprovisionsoftheAuditLaw,thelegalresponsibilitiesofmycountry'snationalauditinclude:()AAdministrativeandCivilLiabilityBAdministrativeandCriminalLiabilityCCriminalandCivilLiabilityDAdministrativeLiability,CriminalLiabilityandCivilLiability第4题Whichofthefollowingstatementsabouttheroleofsocialauditingisincorrect:()AProvidingrealandreliablefinancialinformationfortheinvestors,creditorsandstakeholdersofthesocietyisthekeyforsocialauditingtoimprovethequalityoffinancialinformationandmaintaintheorderofthemarketeconomy.BItcanpromoteenterprisestoimproveinternalcontrolandimprovethelevelofenterpriseoperationmanagementCReviewofinternalcontrolinsocialauditisonlyonetypeofauditengagementDItcanmaintainagoodmarketorderandensurethehealthyoperationofthemarketeconomy第5题Thecountermeasurestopreventtheriskoflegalliabilityofauditorsareasfollows:()AClarifytheresponsibilitiesoftheauditedunitandtheauditingorganizationandstrictlyabidebytheprofessionalethicsandpracticestandardsBHireexpertsandlegaladvisorsCIn-depthunderstandingoftheauditedunitDProvideauditorswithadequatevocationaltrainingandconsulting正确答案：ABCD第6题Whichofthefollowingstatementsaboutsocialauditingisincorrect:()ASocialauditorganizationsshouldremainindependentBToperformbusiness,acertifiedpublicaccountantshalljoinanaccountingfirmCThefirmneedstorelyonthestateandotheradministrativeunitseconomically,implementpaidservices,paytaxesinaccordancewiththelaw,andhavelegalpersonalityDFirmsmaytaketheformofgeneralpartnerships,specialgeneralpartnershipsorlimitedliabilitycompanies第7题Whichofthefollowingstatementsaboutaccountingfirmslendingemployeestoauditclientsiscorrect().AAccountingfirmsmaylendtheirstafftoclientsforashortorlongterm,butmaynotassumemanagementresponsibilitiesBMayadverselyaffectindependenceduetoself-interestCTheauditclientisresponsiblefordirectingandsupervisingtheactivitiesofsecondedstaffDLoanedemployeesshallnotprovideauditclientswithnon-assuranceservicesprohibitedbytheCPACodeofEthics第8题AmongthefollowingactivitiesperformedbyXYZAccountingFirm,thosegenerallyregardedasactingonbehalfofmanagementare().AExecuteanon-materialtransactionthathasbeenauthorizedbymanagementBGuidingandtakingresponsibilityfortheactionsofemployeesCResponsiblefordesigning,implementingandmaintaininginternalcontrolsDDeterminetoadoptthird-partyfinancialinvestmentadvice第9题AccountingFirmApreparedthe2015financialstatementsonbehalfofCompanyB,andCompanyBplannedtohireFirmAtoaudittheannualreport.WhichofthefollowingmeasurestakenbyFirmAcaneliminateorreducetheadverseeffectstoanacceptablelevel

()

.ATheotheraccountingfirmshallpreparethefinancialstatementsforCompanyBagain,andshallbearthecorrespondingresponsibilitiesBImplementprojectqualitycontrolreviewCPersonsprovidingnon-assuranceservicesarenotpermittedtobemembersoftheauditteamDImplementinternalreviewoftheprojectteam第10题Theprovisionofthefollowing()informationtechnologysystemservicesisgenerallynotconsideredtoadverselyaffectindependenceiftheaccountingfirmpersonneldonotassumemanagementresponsibilities.ADesignoroperateinformationtechnologysystemsrelatedtosignificantcomponentsofinternalcontroloverfinancialreportingBOperateaccountingorfinancialinformationreportingsoftwaredevelopedbythirdpartiesCEvaluateandmakerecommendationsonsystemsdesignedandoperatedbyauditclientsthemselvesDDesignoroperateinformationtechnologysystemsthatgenerateinformationthatdoesnotformanessentialpartofaccountingrecordsorfinancialstatements第11题Inordertoavoidactingonbehalfofmanagementresponsibilities,accountingfirmsarenotallowedtoprovideinternalauditservicestotheirauditclients().AAdviseinternalauditstaffonpersonalinvestmentandwealthmanagementproductportfolioBDevelopastrategicapproachtointernalauditactivitiesCReportingonbehalfofmanagementtothosechargedwithgovernanceontheresultsofinternalauditactivitiesDPerformproceduresthatformpartofinternalcontrol第12题Amongthefollowingstatementsaboutauditindependence,thosethatreflecttheindependenceofauditworkare:()ATheauditworkisnotsubjecttotheinterferenceofanydepartment,unitorindividual,andevaluatesandappraisesthemattersunderreviewBAuditorsneedtomaintainformalindependenceaswellassubstantialindependenceCTheauditshouldbeindependentoftheauditedentityDAuditorsdonotparticipateintheadministrativeorbusinessmanagementactivitiesoftheauditedentity正确答案：AB第13题Whichofthefollowingstatementsaboutauditingiscorrect:()ASocialauditing,alsoknownasgovernmentauditing,referstothefactthatcertifiedpublicaccountantsareentrustedinaccordancewiththelawtoindependentlyreviewthefinancialstatusoftheauditedentity.BNationalauditisessentiallythe"immunesystem"ofacountry'seconomicandsocialoperationCInternalauditingisanindependent,objectiveassuranceandconsultingactivityDPrivateauditreferstothefactthatcertifiedpublicaccountantsareentrustedinaccordancewiththelawtoindependentlyreviewthefinancialstatementsandrelatedmaterialsoftheauditedentityandissueauditopinions.正确答案：BCD3.1Test第1题Forthefollowingrelevantdeterminationsofaccountsreceivable,throughtheimplementationoftheconfirmationprocedure,thecertifiedpublicaccountantbelievesthatthemostlikelyconfirmationis()AExistenceBIntegrityCRightsandobligationsDAccuracy,ValuationandAllocation第2题Fortherelevantdeterminationofincome,bycomparingtheinvoicedateandtheaccountingdateofthedaysbeforeandafterthebalancesheetdate,thecertifiedpublicaccountantbelievesthatthemostlikelyconfirmationis()AExistenceBDeadlineCOccurDAccuracy第3题Theauditprocessoftherisk-orientedauditmodegenerallygoesthroughthefollowingstages().AAcceptbusinessentrustmentBPlanauditworkCImplementriskassessmentproceduresDImplementfurtherauditprocedures正确答案：ABCD第4题Accordingtoauditingstandards,itisthecontentofauditingobjectivestoissueanauditingreportonthefinancialstatementsaccordingtotheauditingresultsandcommunicatewiththerelevantindustryregulatoryauthorities.()3.2.1Test第1题Inthefollowingcases,theCPAshouldnotdeterminethematerialityofactualexecutionas50%oftheoverallmaterialityofthefinancialstatements().ATheauditeeisinahigh-riskindustryBTheauditedunitisfacinggreaterperformancepressureCForcontinuousaudititems,thereweremanyauditadjustmentsinpreviousyearsDExpectedinternalcontroltooperateeffectively第2题ACPAusuallyselectsabenchmarkwhendeterminingmateriality.Intheendofthefollowingfactors,theCPA'sselectionofbenchmarksneedstoconsider()AFinancialStatementElementsBThenatureoftheentitybeingauditedCTheownershipstructureandfinancingmethodsoftheauditeeDItemsofparticularconcerntousersoffinancialstatementsofaparticularentity正确答案：ABCD第3题Iftheprofitabilityoftheauditedunitremainsstable,theCPAoftenusesthepre-taxprofitoftherecurringbusinessasabenchmark.()第4题Auditriskreferstothepossibilityofacertifiedpublicaccountantissuinganinappropriateauditopinionwhenthereisamaterialmisstatementinthefinancialstatements.()3.2.2Test第1题Whichofthefollowingisnotafactualmisstatement()AErrorsinthecollectionandprocessingofdatabytheauditedentityBIgnoranceormisunderstandingoffactsCIntentionalfraudDDifferencesbetweenmanagement'sandcertifiedpublicaccountants'judgmentsonaccountingestimates第2题CPA'sevaluationofaccumulatedmisstatementsduringtheauditprocessandmisstatementsincommunicationwithmanagementandthosechargedwithgovernancecanbedividedinto().AFact