雨课堂学堂在线学堂云Auditing(江西财经大学)单元测试考核答案

第1题Aboutthedifferencebetweentheauditandaccounting,whichofthefollowingstatementsiswrong?AAccountancyresponsibilityisforthecompanybeingaudited,auditresponsibilityisfortheauditor.BAccountingandauditingcomeintobeinginordertomeetthetwodifferentneedsinsocialandeconomicactivities.CAccountinghasnosupervisoryfunction,butauditsupervisionhascertainauthority.DDifferentfromaccounting,auditisindependentoutsidethespecificoperationandmanagementactivities.第2题Accordingtotheclassificationof(),auditcanbedividedintogovernmentaudit,civilauditandinternalaudit.AauditsubjectBauditobjectiveCauditimplementationtimeDauditcontent第3题AccordingtotheprovisionsoftheConstitution,theSupremeAuditInstitutionoftheStateisATheNationalAuditOfficeBAuditingBureauCTheMinistryofFinanceDTheStateCouncil第4题Nationalauditinstitutionspunishtheauditedcompanythroughauditingaccordingtolaw,embodiestheaudit'sAEconomicauthenticationfunctionBEconomicservicefunctionCEconomicsupervisionfunctionDEconomicevaluationfunction第5题CertifiedpublicaccountantauditoriginatedfromA16thcenturyItalyB16thcenturyUnitedStatesC17thcenturyUnitedStatesD16thcenturyEngland第1题Aboutthecertifiedpublicaccountants,whcihofthefollowingstatementsiswrong?ATheCPAcouldbiasedtowardstheclientwhenconductingtheauditandreportingtheresultsBHigh-qualitycertifiedpublicaccountantsareanimportantguaranteetoreduceauditerrorsCClientsofCPAsmayincludeavarietyofbusinesses,nonprofitorganizations,andgovernmentagenciesDCertifiedpublicaccountantsshallengageinauditingserviceswithpublicaccountingfirmsastheirunits第2题Thegeneralqualificationrequirementsforcertifiedpublicaccountantsdonotinclude()ATestrequirementsBExperiencerequirementsCGenderrequirementsDEducationrequirements第3题AbouttheChinaassociationofcertifiedpublicaccountants,whichofthefollowingstatementsiswrong()AEveniftheydonotjointheChineseInstituteofCertifiedPublicAccountants,acertifiedpublicaccountantmaypracticeindependentlyBToperformtheirdutiesinaccordancewiththeCPALawofthePeople'sRepublicofChinaandtheArticlesofAssociationoftheChineseInstituteofCertifiedPublicAccountantsCToacceptthesupervisionandguidanceoftheMinistryofFinanceaccordingtolawDTheChineseInstituteofCertifiedPublicAccountants(CICPA)istheself-regulatoryorganizationoftheCPAprofessioninChina第4题ThehighestauthorityoftheChineseInstituteofCertifiedPublicAccountantsisAThesecretariatBNationalGeneralAssemblyofMembersCPermanentofficeDAssociationCouncil第5题()isresponsibleforformulatingpoliciesandguidelinesrelatedtotheCPAexamination,andcomprehensivelyguidingandorganizingtheexamination.ATheStateCouncilBNationalExaminationOfficeCTheTreasuryexaminationcommitteeDChineseInstituteofCertifiedPublicAccountantsChapter3UnitTests第1题Whenperformingauditservices,certifiedpublicaccountantsmustpresenttoathirdpartyanidentityandimageindependentoftheauditee.Thisindependenceiscalled().AFinancialindependenceBFormalindependenceCIdeologicalindependenceDVirtualindependence第2题Inthefollowingstatement,therulethecertifiedpublicaccountantmustabideby

is()AForecastingtherealizabilityoffutureeventsoftheauditedcompanyBIdentificationservicesshallnotbeprovidedonacontingentbasisCActingonbehalfoftheauditedcompanytomakemanagementdecisionsandsuggestionsDUsingadvertisingtoadvertisethescopeofbusiness第3题Auditingstandardsrequirecertifiedpublicaccountantstomaintainprofessionalcompetence,whichmeansthatcertifiedpublicaccountantsmust()。APossessnecessaryskillsandknowledgetoengageinauditworkBConducttheauditwithcautionandcareCMaintainadetachedandindependentattitudeDStrictlyfollowtherequirementsoftheauditstandards第4题Accordingtotheprincipleofconfidentiality,theCPAmayrefusetotestifyincourtorbeexaminedbytheInstituteofCertifiedPublicAccountants.()第5题AuditingstandardsinCPApracticestandardssystemarethecodeofconductthatmustbefollowedbycertifiedpublicaccountantsintheprocessofcarryingoutauditservices.Itistheauthoritativelawandregulations.Chapter4UnitTests第1题Thefollowingactionthatdoesnotbelongtotheadministrativeresponsibilityofcertifiedpublicaccountantsis().AWarningBRevocationofthecertificateofcertifiedpublicaccountantCCompensationshallbemadeforthelossescausedtotheinterestedpartiesDStoppracticing第2题Thelegalliabilityofcertifiedpublicaccountantsincludesadministrativeliability,civilliabilityandcriminalliability,whichmaybebornebycertifiedpublicaccountantsduetofraud.ACivilliabilityandadministrativeliabilityBAdministrativeresponsibilityandcriminalresponsibilityCCivilliabilityandcriminalliabilityDTheadministrativeliability第3题Theaccountingresponsibilitiesoftheauditedcompanyinclude().AEstablishandimprovetheinternalcontrolsystemBSubmitrelevantdocumentsandnecessaryconditionsfortheauditCMaintainthesafetyandintegrityofassetsDEnsurethattheaccountingdatasubmittedforauditaretrue,legalandcomplete正确答案：ABCD第4题Inordertoexpanditsinfluence,ACPAFirmcanpublishanadvertisementinalocalnewspaperwiththefollowingcontents:ACPAFirmisthebestaccountingfirminthecityandthegatheringplaceoftheelitecertifiedaccountants.()第5题Underthepremiseoftheunqualifiedopinionissuedbythecertifiedpublicaccountant,thecertifiedpublicaccountantmusthaveauditfailureifthebusinessfailureoftheauditedunitoccurs.()Chapter5UnitTests第1题Therepresentativecountryinthebalancesheetauditstageis()AJapanBEnglandCTheUnitedStatesDFrench第2题Thefollowingauditobjectivesthatrelatesonlytotheclosingaccountbalanceis()AIntegrityBExistenceCThedeadlineDoccurrence第3题Verificationofthefairnessoffinancialstatementsastheoverallgoaloftheauditoffinancialstatementshasbecomethemainstreamoftheinternationalauditcommunity.()第4题Theidentificationof"existenceandoccurrence"ismainlyrelatedtotheoverestimationofthecomponentsoffinancialstatements.Iftheauditedentityregisterstheeconomicbusinessthathasnotoccurred,itviolatestheidentificationofexistenceandoccurrence.()第5题Professionalskepticismisanattitudethatincludesaquestioningspiritandacriticalevaluationofauditevidence.Therefore,CPAshouldassumethatmanagementisdishonest.()Chapter6UnitTests第1题Whichofthefollowinginformationisnothighlypersuasive().ATheresultofanaccountanttakingstockofsecuritiesBPurchaseinvoiceCResponsesofemployeestoquestionsDBankconfirmationletterreply第2题Whichofthefollowingstatementaboutdeterminingtherelevanceofauditevidenceistrue().ACertainauditproceduresmayonlyprovideauditevidencerelevanttocertaindeterminationsandnottoothersBContradictionsinauditevidenceobtainedfromdifferentsourcesforanidentificationindicatethattheauditevidenceisnotavailableCForthesameidentification,auditevidencecannotbeobtainedfromdifferentsourcesordifferentnatureofauditevidenceDAuditevidencethatisonlyrelevanttoaparticulardesignationcanalsobeusedasasubstituteforauditevidencethatisrelevanttootherdesignation第3题Theauditworkingpapersshallbepreparedsothatexperiencedprofessionalswhohavenotbeenexposedtotheauditworkhaveaclearunderstandingoftheauditprocedures,auditevidenceandsignificantauditconclusions.Whichofthefollowingconditionsthatanexperiencedprofessionaldoesnotneedtohave().AUnderstandtheauditprocessofCPABUnderstandrelevantlawsandregulationsandauditingstandardsCUnderstandaccountingandauditissuesrelatedtotheindustryoftheauditedfirmDhavebeenengagedinauditinginanaccountingfirmformanyyears第4题Twodeterminantsofauditevidencepersuasivenessareadequacyandreliability.()第5题Recordsrelatedtomaterialmattersmaybescatteredindifferentpartsoftheauditworkingpapers,andCPAcanconsultthematanytime,sothereisnoneedtosummarizetherecordsrelatedtomaterialmattersscatteredintheauditworkingpapers.()Chapter7UnitTests第1题Whichofthefollowingstatementsrelatingtotheriskofmaterialmisstatementiscorrect

().ATheriskofmaterialmisstatementarisesfromtheincorrectuseofauditproceduresBTheriskofmaterialmisstatementexistsindependentlyoftheauditoffinancialstatementsCMaterialmisstatementriskisthepossibilityofmaterialmisstatementofacertainidentificationassumingthereisnorelevantinternalcontrolDTheriskofmaterialmisstatementcanbecontrolledthroughthereasonableimplementationofauditprocedures第2题Whichofthefollowingstatementsaboutmateriality,auditriskandauditevidenceisincorrect().ACertifiedpublicaccountantscanreduceauditriskbyraisingthelevelofmaterialityBThereisaninverserelationshipbetweenmaterialitylevelandquantityofauditevidenceCThereisaninverserelationshipbetweentheacceptableauditriskandtheamountofauditevidenceDCertifiedpublicaccountantscanreduceauditriskbyraisingthelevelofmateriality第3题AftertheCPAacceptstheauditservice,itisnotnecessarytocarryoutthenecessaryinvestigationandrelevantevaluationonthesituationofthetargetclients.()第4题Oneoftheprerequisitesforthevalidityoftheengagementisthatthetwopartiescanonlybetheaccountingfirmandtheauditee.()第5题Theimportancelevelreferstothesizeoftheamount.Theimportancelevelof2000yuanishigherthanthatof1000yuan.Generallyspeaking,thehighertheimportancelevel,thehighertheauditrisk.()Chapter8UnitTests第1题ThepurposeofCPAtounderstandtheauditeeanditsenvironmentis().ACollectadequateandappropriateauditevidenceBControlInspectionRisksCToidentifyandevaluatetheriskofmaterialmisstatementinthefinancialstatementsDInordertoconductariskassessmentprocess第2题()Setthetoneofinternalcontroloftheauditedorganization,andaffectemployees'understandingandattitudetowardsinternalcontrol.AControlactivitiesBControlenvironmentCControlsupervision

DControlcheck第3题Policiesandproceduresthathelpensurethatmanagement'sdirectivesarecarriedoutare()AControlsupervisionBControlrulesCControlenvironmentDControlactivities第4题Internalcontrolmainlyincludesthefollowing(

)elements.AControlenvironmentBControlactivitiesCRiskAssessmentProcessDInformationsystemsandcommunication正确答案：ABCD第5题TheCPA'sunderstandingofthecontrolscanreplacethetestingoftheeffectivenessofthecontroloperation.()Chapter9UnitTests第1题ThefurtherauditprocedurethatisoftenconsideredbyCPAfromacost-effectivenessperspectiveis().ASubstantiveprocedureBSubstantiveprogrammeCControltestDComprehensivescheme第2题Whichisthefollowingfactorthathaveaninverserelationshipwiththescopeofthecontroltest().AThelengthoftimetheCPAintendstorelyontheeffectivenessofthecontroloperationBTheadequacyandappropriatenessofauditevidenceobtainedbyexercisingothercontrolsoverthesamedeterminationCRequirementsforobtainingrelevanceandreliabilityofauditevidenceDThedegreeofperceivedconfidenceintheeffectivenessofcontroloperationsinriskassessment第3题Thehighertheriskofmaterialmisstatement,thelowertherequirementsontherelevanceandreliabilityofauditevidenceobtainedthroughsubstantiveprocedures.()第4题Becausesomecontrolsrunincorrectlyorimproperly,itmeansthattheremustbeerrorsintheaccountingrecords.()第5题Whentheadequacyandappropriatenessofobtainingauditevidenceagainstothercontrolsishigh,thescopeoftestingthiscontrolcanbeappropriatelynarrowed.()Chapter10UnitTests第1题Thestatisticalsamplingusedtoinfertheproportionofitemswithaparticularcharacteristicinthepopulationisoftencalled()。AStatisticalsampling

BNon-statisticalsamplingCVariablesamplingDAttributesampling第2题Samplingriskrefersto().ATheauditproceduresmaynotbeappropriatetotheauditobjectivesBAuditorscannotdetecterrorsinthesamplesCArandomlyselectedsampleisnotrepresentativeofthepopulationinaparticularfeatureDAuditorsareunabletoobtainthecredentialsselectedforthesampleforreview第3题Theuseofstatisticalsamplingbycertifiedpublicaccountantsinthefollowing()itemsisvariablesampling.AWhetherthedivisionofresponsibilityinthepurchasepaymentlinkisreasonableBWhetherthecreditsalesareallsignedbyasupervisorCWhetherthecreditsalesarestrictlyapprovedDTheamountsoldoncreditwithoutapproval第4题Incarryingoutthesubstantiveanalysisprocedure,theCPAmayuseauditsampling.()第5题Whetheritiscontroltestordetailtest,CPAcanreducethesamplingriskbyexpandingthesamplesize.()Chapter11UnitTests第1题Salesinvoicesareusuallyissuedbythesalesdepartment.()第2题Thecostofnegativeconfirmationislow,butthereliabilityoftheresultofpositiveconfirmationispoor.()第3题Thecut-offtest,whichstartswiththebookkeeping,isdesignedprimarilytopreventtheunderestimationoftheprincipaloperatingincome(authenticity).(

)第4题hesalesnoticeisthebasisonwhichtheshippingdepartmentmakestheshipment.Itisalsothebasisonwhichinventoryaccountsarekeptandinvoicesareissued.(

)第5题Accountsreceivableconfirmationmaybepreparedandsentbytheauditedentity,oritmaybepreparedandsentbythecertifiedpublicaccountantusingtheinformationoftheauditedentity.(

)Chapter12UnitTests第1题Thecertifiedpublicaccountantsshallconfirmthatthedepartmentresponsiblefortheperpetualinventoryrecordsoftheauditedcompanyis().AThestoragedepartmentBTheaccountingdepartmentCThepurchasingdepartmentDTheacceptancedepartments第2题Themainpurposeoftheinventorymonitoringprocedureistoconfirmthebalanceoftheinventory.Toverifytheauthenticityoftheinventorybalanceon().

A

Thepaper

BThefinancialstatementsCThe

warehousewarrantDThewarehousereceipt第3题Thematerialrequisitionisusuallymadeintriplicate.Afterthewarehousesendsthematerial,onecopywillbehandedovertothematerialreceivingdepartment,andtheothertwocopieswillbesenttotheaccountingdepartmentformaterialreceivingandreceivingaccountingandcostaccountingafterthewarehouseregistersthematerialdetailledger.()第4题Throughtheunderstandingoftheinternalcontrolofinventoryandstoragecycle,CPAcanpreliminarilyjudgewhetheritcanbetrusted.Ifitcanbetrusted,itisnotnecessarytofurthertestitsreliability.()第5题Theso-calledinventorycutofftestistochecktheinventorypurchasedasofNovember31andincludedinthescopeofinventorycountingonDecember31.()Chapter13UnitTests第1题Management'sfictitiousinventoryquantityandvalue,orinadequateprovisionforinventoryimpairment,willeventuallyleadtoprofit(

)A

InflatingBNoeffectCNotsureDdecreasing第2题Itisbetterfortheauditedcompanytojointlyformulatetheinventorycountingplanbytheauditedcompanyandtheauditor,buttheresponsibilityfortheinventorycountingplanshallbeborneby().AAuditedentityBAuditProjectLeaderCPartnerDAuditorsresponsiblefortheproject第3题Theperpetualinventorysystemforinventoryquantitymeansthatphysicalinventoryisnotrequired.()第4题Themainpurposeofinventorymonitoringprocedureistoconfirmwhethertheunitcostofinventoryiscorrect.()第5题Itistheresponsibilityofauditorstotakeinventoryregularlyandreasonablydeterminethequantityandconditionofinventory.(

)Chapter14UnitTests第1题Inordertodeterminetheauthenticityofthelong-termloanaccountbalance,theobjectofthecertifiedpublicaccountant'sconfirmationis()ALawyeroftheauditedfirmBMajorshareholdersCFinancialsupervisiondepartmentDBanksorothercreditors第2题Theinvalidauditprocedureforreviewingunrecordedlong-termborrowingsis()AReviewthemeetingminutesanddocumentsoftheenterprisemanagementdepartmenttounderstandtheinformationrelatedtodebtBPreparelongtermborrowingstatementandcheckwithgeneralledgerCObtainthedebtstatementfromtheauditedentitytounderstandthedebtbusinessDImplementanalyticalproceduresforinterestexpense第3题Tounderstandtheinternalcontroloffinancingandinvestmentbusiness,canbecarriedoutfromtwoaspects:oneistounderstandthedesignofpoliciesandproceduresofeachcontrolelement;Thesecondiswhetherthesepoliciesandprocedureshavebeenconsistentlyimplemented.()第4题Bondspayablebusinessisusuallyuncommon,buttheamountofeachbusinessisverylarge,soCPA'sauditofbondspayableisgenerallybasedonsubstantiveprocedures.()第5题Short-termloansgenerallyhavesmalleramountandshorterrepaymentperiodthanlong-termloans,sothereisusuallynoneedformortgage,socertifiedpublicaccountantsgenerallydonotneedtoexaminethemortgageandguaranteesituationofshort-termloans.（）Chapter15UnitTests第1题Thecashaudit,whethersupervisedorpersonalinventory,shouldcompile()attheendofinventoryACashinventorysheetBBalancesheetCCashjournalDAccountingentries第2题Amongthefollowingrequirementsfortheinternalcontrolsystemofmonetarycapitalbusiness,theonenotdirectlyrelatedtobankdepositsis()AStrengthentheinternalauditofmonetaryfundbusinessBOnthesameday,thecashreceiptsshallbedepositedinthebankintimeCIncomeandexpenditureareseparatedfrombookkeepingpostsDCheckcashmonthlyandmakesuretheaccountsareconsistentwithreality第3题Iftheauditorhasobtainedthebankstatementfromtheauditee,theauditordoesnotneedtoverifyittothebank.(

)第4题Forimportantmonetaryfundpaymentbusiness,thecompanyshallimplementcollectivedecision-makingandexaminationandapproval,andestablishaliabilityinvestigationsystem.()第5题Certifiedpublicaccountantsshouldpayattentiontotheassessmentoftheriskofmaterialmisstatementofmonetaryfundsregardlessofthebalanceofmonetaryfundsonthebalancesheetdate.(

)Chapter16UnitTests第1题Goingconcernassumptionreferstotheassumptionthattheauditedentity,whenpreparingitsfinancialstatements,assumesthatitsbusinessactivitieswillcontinueintheforeseeablefuture,wheretheforeseeablefutureusuallyrefersto().A12monthsafterthedateoftheauditreportB12monthsafterthebalancesheetdateC12monthsafterthedateofthefinancialstatementsDBalanceSheetsolsticeFinancialStatementDate第2题Amongthefollowingresponseplansproposedbymanagement,theon