审计一种整合方法试题chapter 4 final文档格式.docx
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审计一种整合方法试题chapter 4 final文档格式.docx
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2.
b
Auditorswhofailtoexerciseduecareintheirperformanceofprofessionalservicesmaybeliablefor:
a.punitiveliability.
b.breachofcontract.
c.excessliability.
d.criminalcharges.
3.
Whichofthefollowingmaygiverisetoabusinessfailure?
a.Anerroneousauditopinionisissued.
b.Managementmaymakeill-advisedbusinessdecisions.
c.Auditorsmayfailtouncoveremployeefraud.
d.Poorlytrainedauditorsmayperformacompany’saudit.
4.
A(n)_____failureoccurswhenanauditorissuesanerroneousopinionastheresultofanunderlyingfailuretocomplywithauditingstandards.
a.business
b.audit
c.ethics
d.process
5.
a
Thestandardofduecaretowhichtheauditorisexpectedtoadhereisreferredtoasthe:
a.prudentpersonconcept.
b.commonlawdoctrine.
c.duecareconcept.
d.vigilantpersonconcept.
6.
Auditorsmaybeliabletotheirclientsfor:
Punitivedamages
Compensatorydamages
a.
Yes
b.
No
c.
d.
7.
Underthelawsofagency,partnersofaCPAfirmmaybeliablefortheworkofothersonwhomtheyrely.Thiswouldnotinclude:
a.employeesoftheCPAfirm.
b.employeesoftheauditclient.
c.otherCPAfirmsengagedtodopartoftheauditwork.
d.specialistsemployedbytheCPAfirmtoprovidetechnicaladviceontheaudit.
8.
“Absenceofreasonablecarethatcanbeexpectedofapersoninasetofcircumstances”defines:
a.pecuniarynegligence.
b.grossnegligence.
c.extremenegligence.
d.ordinarynegligence.
9.
c
Anexampleofabreachofcontractwouldlikelyinclude:
a.anauditor’srefusaltoreturntheclient’sgeneralledgerbookuntiltheclientpaidlastyear’sauditfees.
b.abank’sclaimthatanauditorhadadutytouncovermaterialerrorsinfinancialstatementsthathadbeenreliedoninmakingaloan.
c.aCPAfirm’sfailuretocompleteanauditontheagreed-upondatebecausethefirmhadabacklogofotherworkwhichwasmorelucrative.
d.anauditor’sclaimthattheclientstaffisunqualified.
10.
Privityofcontractexistsbetween:
a.auditorandthefederalgovernment.
b.auditorandthirdparties.
c.auditorandclient.
d.auditorandclientattorney.
11.
Auditcontracts(engagementletters):
a.maybeeitheroralorwritten.
b.mustbewritten.
c.mustbewrittenandnotarized.
d.mustbewritteniftheclientisregulatedbytheSecuritiesandExchangeCommission.
12.
AnindividualwhoisnotpartytothecontractbetweenaCPAandtheclient,butwhoisknownbybothandisintendedtoreceivecertainbenefitsfromthecontractisknownas:
a.athirdparty.
b.acommonlawinheritor.
c.atort.
d.athird-partybeneficiary.
13.
Lawsthathavebeendevelopedthroughcourtdecisionsratherthanbypassagethroughlegislativebodiesare:
a.statutorylaws.
b.judiciallaws.
c.federallaws.
d.commonlaws.
14.
Lawsthathavebeenpassedthroughstatelegislaturesare:
15.
Theassessmentagainstadefendantofthefulllosssufferedbyaplaintiffregardlessofotherparties’liabilityinthewrongdoingiscalled:
a.separateandproportionateliability.
b.sharedliability.
c.unitaryliability.
d.jointandseveralliability.
16.
_____riskrepresentsthepossibilitythattheauditorconcludesafterconductinganadequateauditthatthefinancialstatementswerefairlystatedwhentheywereactuallymisstated.
a.Business
b.Process
c.Audit
d.Failure
17.
Theassessmentagainstadefendantofthatportionofthedamagecausedbythedefendant’snegligenceiscalled:
b.jointandseveralliability.
c.sharedliability.
d.unitaryliability.
18.
Inthird-partysuits,whichoftheauditor’sdefensescontendslackofprivityofcontract?
a.Lackofduty.
b.Non-negligentperformance.
c.Contributorynegligence.
d.Absenceofcausalconnections.
19.
Whichofthefollowingauditor’sdefensesusuallymeansnon-relianceonthefinancialstatementsbytheuser?
c.Lackofcausalconnections.
d.Contributorynegligence.
20.
ThereareanumberofthingsthattheAICPA,representingtheprofessionasawhole,candotoreducetheCPA’sexposuretolawsuits.Oneofthemisto:
a.sanctionmembersforimproperconductandperformance.
b.dealonlywithclientspossessinginte
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