2026年审计专业英语知识习题集及答案解析

2026年审计专业英语知识习题集及答案解析一、单项选择题（共10题，每题2分，合计20分）1.Theauditorobtainedanauditreportfromapredecessorauditor.AccordingtoInternationalStandardsonAuditing(ISA)610,theauditorshouldobtainsufficientappropriateauditevidenceaboutthepredecessorauditor’sworkifthepredecessorauditor:A.Didnotperformanyauditwork.B.Performedanauditbutdidnotissueareport.C.Issuedaqualifiedoradverseopinion.D.Declinedtoaccepttheengagement.2.Whenanauditorexaminesacompany’sbankreconciliation,whichofthefollowingproceduresprovidesthemostreliableevidenceabouttheexistenceofcashbalances?A.Reviewingthebankstatementsdirectly.B.Tracingpostingsfromthebankreconciliationtothecashledger.C.Recalculatingthebankreconciliationusingindependentdata.D.Inquiringwiththebankaboutunrecordedtransactions.3.UnderIFRS16,alesseeshouldrecognizealeaseliabilityforashort-termlease(lessthan12months)iftheleasetermis:A.Non-cancellableandthelesseehastherighttoterminatethelease.B.Cancellableatthelessee’soptionwithnosignificantpenalty.C.Fixed-termandthelesseehasnorighttoterminate.D.Forasingleoperatingcycle.4.Anauditorisperformingatestofcontrolsforaccountspayable.Whichofthefollowingproceduresismostlikelytoprovideevidenceabouttheeffectivenessofthecontrol?A.Selectingasampleofaccountspayabletransactionsandtracingthemtosupportingdocuments.B.Reviewingtheentity’sinternalcontrolpoliciesandprocedures.C.Recalculatingtheaccountspayablebalanceusingindependentdata.D.Confirmingaccountspayablebalanceswithsuppliers.5.Whenanauditoridentifiesamaterialmisstatementinthefinancialstatements,whichofthefollowingactionsistypicallythefirststepintheplanningprocess?A.Communicatingwiththeauditcommittee.B.Assessingtheimpactofthemisstatementonthefinancialstatements.C.Determiningthenature,timing,andextentoffurtherauditprocedures.D.Terminatingtheauditengagement.6.UnderU.S.GAAP,whichofthefollowingliabilitiesisconsideredacurrentliabilityifitisduewithinoneyear?A.Long-termdebtthatiscallablewithin12months.B.Capitalleaseobligationswitharemainingtermof18months.C.Deferredincometaxliabilities.D.Pensionliabilities.7.Anauditoristestingthevaluationassertionforinventory.Whichofthefollowingproceduresismostlikelytoprovideevidenceabouttheexistenceofinventory?A.Examininginventorycountsandobservingthephysicalinventory.B.Confirminginventorybalanceswithcustomers.C.Reviewingthecostflowassumptionsusedininventoryvaluation.D.Recalculatinginventoryobsolescencereserves.8.Whenanauditorevaluatestheriskofmaterialmisstatementduetofraud,whichofthefollowingfactorsisconsideredastrongindicatoroffraudrisk?A.Thecompany’sfinancialperformanceconsistentlymeetsanalysts’expectations.B.Management’scompensationishighlytiedtofinancialresults.C.Thecompanyhasastronginternalcontrolenvironment.D.Theauditteamhaspriorexperiencewiththeclient.9.UnderISA315,anauditorshouldidentifyandassesstherisksofmaterialmisstatementduetofraudby:A.Relyingsolelyontheentity’sinternalcontrolsystem.B.Inquiringwithmanagementabouttheriskoffraud.C.Performingtestsofcontrolstomitigatefraudrisk.D.Usingachecklistofcommonfraudschemes.10.Whenanauditorconcludesthatthefinancialstatementsarefreefrommaterialmisstatement,whichofthefollowingistheprimaryobjectiveoftheauditreport?A.Toprovideassurancetostakeholdersaboutthecompany’sfutureperformance.B.Toexpressanopiniononthefairnessofthefinancialstatements.C.Toidentifyallpossibleerrorsinthefinancialstatements.D.Torecommendimprovementstothecompany’sinternalcontrols.二、多项选择题（共5题，每题3分，合计15分）1.Whichofthefollowingarecommonsymptomsoffraudriskinacompany’sfinancialreporting?A.Unusualfluctuationsinrevenueorexpenses.B.Highmanagementcompensationrelativetoindustrypeers.C.Frequentchangesinaccountingpolicies.D.Lackofoversightbytheauditcommittee.E.Stronginternalcontrolsandindependentauditors.2.Whenanauditorperformsatestofdetailsforaccountsreceivable,whichofthefollowingproceduresmaybeused?A.Confirmingaccountsreceivablebalanceswithcustomers.B.Tracingaccountsreceivableentriestosupportingdocumentation.C.Recalculatingtheallowancefordoubtfulaccounts.D.Reviewingsubsequentcashreceipts.E.Examiningagingreports.3.UnderIFRS9,anentityshouldrecognizeafinancialliabilityatfairvalueiftheliabilityis:A.Measuredatcost.B.Aderivativefinancialinstrument.C.Anon-cancellableshort-termreceivable.D.Anon-financialassetthatisexpectedtobesold.E.Along-termleaseliability.4.Anauditorisassessingtheriskofmaterialmisstatementinthefinancialstatements.Whichofthefollowingareauditriskcomponents?A.Inherentrisk.B.Controlrisk.C.Detectionrisk.D.Prevalencerisk.E.Presentationrisk.5.Whenanauditorperformsanalyticalprocedures,whichofthefollowingarecommonusesofsuchprocedures?A.Toidentifyunusualtrendsinfinancialdata.B.Totestthecompletenessofthefinancialstatements.C.Toprovideevidenceabouttheexistenceofassets.D.Toevaluatethereasonablenessofmanagement’sestimates.E.Toconfirmtheaccuracyofbankbalances.三、判断题（共10题，每题1分，合计10分）1.UnderISA315,anauditormustidentifyallfraudschemesthatcouldaffectthefinancialstatements.2.Whenanauditorconcludesthatthereisariskoffraud,theauditormustterminatetheauditengagement.3.UnderU.S.GAAP,aleasetermisconsideredshort-term(lessthan12months)ifthelesseehastherighttocanceltheleasewithnosignificantpenalty.4.Anauditormayrelyontheresultsoftheentity’sinternalauditfunctioniftheinternalauditfunctionisindependentandcompetent.5.UnderIFRS16,alesseeshouldrecognizearight-of-useassetforallleases,regardlessofleaseterm.6.Whenanauditorconfirmsaccountsreceivablebalanceswithcustomers,theauditorisobtainingdirectevidenceabouttheexistenceofreceivables.7.UnderISA500,anauditorshouldperformprocedurestoobtainsufficientappropriateauditevidencetosupporttheauditopinion.8.Anauditormayuseasamplingriskmodeltoestimatetheriskofmaterialmisstatementinapopulation.9.UnderU.S.GAAP,acontingentliabilityisrecognizedinthefinancialstatementsifitisprobableandtheamountcanbereasonablyestimated.10.Whenanauditorperformsatestofcontrols,theauditorisassessingtheriskthattheinternalcontrolwillnotpreventordetectmisstatements.四、简答题（共3题，每题5分，合计15分）1.Explainthedifferencebetweeninherentriskandcontrolriskinthecontextofanaudit.Provideoneexampleofeachrisk.2.Describethekeystepsanauditorshouldtakewhenidentifyingandassessingtheriskofmaterialmisstatementduetofraud.3.UnderIFRS16,explainhowalesseeshouldaccountforaleasethatisclassifiedasashort-termlease.五、案例分析题（共1题，10分）CaseScenario:YouareanauditorassignedtoperformanauditofABCCompany,aU.S.-basedmanufacturingfirm.Thecompanyreportssignificantrevenuefromthesaleofinventory,anditsfinancialstatementsarepreparedunderU.S.GAAP.Duringtheplanningphase,youidentifythefollowing:-Thecompanyusesaperpetualinventorysystem.-Managementestimatestheallowancefordoubtfulaccountsbasedonhistoricaldata.-Thecompanyhasahistoryofinventoryobsolescenceinprioryears.Required:1.Describethekeyauditproceduresyouwouldperformtotestthevaluationassertionforinventory.2.Explainhowyouwouldassesstheriskofmaterialmisstatementduetofraudintheinventoryvaluationassertion.3.Discusstheimplicationsifyoudiscoverthatthecompanyhasbeenunderstatingtheallowancefordoubtfulaccountstomeetrevenuetargets.答案及解析一、单项选择题1.C-解析：根据ISA610，如果前任审计师出具了保留意见或否定意见，后任审计师需要获取充分适当的审计证据以评估前任审计工作的影响。其他选项不符合要求。2.B-解析：追溯银行对账单到现金日记账能够提供更可靠的证据，因为这是内部流程的连续性验证。直接审查银行对账单（A）可能遗漏内部错误；重新计算（C）可能不完整；询问银行（D）不能替代内部验证。3.A-解析：根据IFRS16，短期租赁（≤12个月）即使可撤销，只要租赁期非零且存在租赁权利，仍需确认租赁负债。选项B、C、D不符合短期租赁的确认条件。4.B-解析：测试控制的有效性通常涉及评估内部控制的健全性，如政策文件、流程记录等。其他选项如A、C、D是实质性程序，而非控制测试。5.B-解析：发现重大错报后，审计师首先应评估其影响，包括财务报表的完整性、公允性等，然后再决定进一步程序。其他选项顺序不当。6.A-解析：根据U.S.GAAP，一年内到期的可赎回长期债务应确认为流动负债。其他选项如B（租赁义务）、C（递延收入）、D（养老金）均不属于流动负债。7.A-解析：检查存货盘点和监盘能够直接验证存货的存在。其他选项如B（客户确认）、C（成本假设）、D（减值准备计算）与存在认定关系较弱。8.B-解析：管理层薪酬与财务结果高度挂钩是欺诈风险的重要指标，因为可能存在盈余管理动机。其他选项如A（业绩达标）、C（内控强）、D（经验丰富）与欺诈风险关联性较低。9.B-解析：根据ISA315，审计师应通过询问管理层了解欺诈风险，但不应依赖其回答，还需结合其他证据。其他选项如A（完全依赖内控）、C（测试控制）、D（使用清单）过于片面。10.B-解析：审计报告的核心目的是对财务报表的公允性发表意见。其他选项如A（未来业绩）、C（识别所有错误）、D（内控建议）不是审计报告的直接目标。二、多项选择题1.A,B,C,D-解析：异常波动（A）、高薪酬（B）、会计政策频繁变更（C）、审计委员会监督不足（D）均可能是欺诈风险指标。E（强内控）反而是低风险特征。2.A,B,D,E-解析：确认应收账款（A）、追索凭证（B）、审查后续收款（D）、分析账龄（E）是常见的细节测试程序。C（重新计算减值）是实质性分析程序。3.B,E-解析：根据IFRS9，衍生工具（B）和长期租赁负债（E）需按公允价值计量。其他选项如A（按成本）、C（短期应收款）、D（非金融资产）均不符合。4.A,B,C-解析：审计风险由固有风险（A）、控制风险（B）和检测风险（C）构成。D（发生率）、E（披露风险）不是审计风险要素。5.A,C,D-解析：分析程序用于识别异常趋势（A）、评估资产存在（C）、验证管理层估计合理性（D）。B（完整性）、E（银行余额确认）不是分析程序的主要用途。三、判断题1.×-解析：ISA315要求审计师识别“重大”欺诈风险，而非所有欺诈方案。2.×-解析：发现欺诈风险时，审计师应评估其影响，并可能需要调整审计程序，但未必终止审计。3.×-解析：短期租赁的判断基于租赁期是否“固定”，而非可撤销性。可撤销不影响短期租赁的确认。4.×-解析：内部审计独立性受限于管理层，审计师不能完全依赖其工作。5.×-解析：短期租赁（≤12个月）除非不可撤销，否则无需确认使用权资产。6.√-解析：客户确认是直接证据，能证实应收账款的存在。7.√-解析：ISA500要求审计师获取充分适当的证据支持审计意见。8.√-解析：抽样风险模型可用于评估样本结果对总体的代表性。9.√-解析：U.S.GAAP要求若负债很可能且金额可估计，应予确认。10.√-解析：测试控制的核心是评估控制是否有效防止或发现错报。四、简答题1.InherentRiskvs.ControlRisk-InherentRisk(IR):Thesusceptibilityofanassertionaboutaclassoftransaction,accountbalance,ordisclosuretoamisstatementduetoerrororfraud,assumingnorelatedcontrols.Example:Highcreditriskinaccountsreceivableduetoeconomicdownturn(IR).-ControlRisk(CR):Theriskthatamisstatementthatcouldoccurinanassertionaboutaclassoftransaction,accountbalance,ordisclosurewillnotbepreventedordetectedandcorrectedbytheentity’sinternalcontrol.Example:WeakapprovalprocessforcreditsalesincreasesCR.2.StepstoIdentifyandAssessFraudRisk-Inquirewithmanagementaboutfraudrisks.-Identifyfraudriskindicators(e.g.,unusualtransactions,managementpressure).-Performrisk-responseprocedures(e.g.,increasedsubstantivetesting).-Updateriskassessmentasauditprogresses.