部分审计学Word文档下载推荐.docx

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objectivewithrespecttoitsownfinancialstatements.公司自己不够客观

b.Independentauditingcanbestbedescribedas

（2）adisciplinethatatteststotheresultsofaccountingandotherfunctionaloperations

anddata.

c.Whichofthefollowingprofessionalservicesisanattestationengagement

（2）Anengagementtoreportoncompliancewith符合statutoryrequirements.法定要求

d.WhichofthefollowingattributesislikelytobeuniquetotheauditworkofCPAsas

comparedtotheworkperformedbypractitionersofotherprofessions

（1）Independence.

1-15（Objectives1-6,1-7）Thefollowingquestionsdealwithtypesofauditsandauditors.

a.Operationalauditsgenerallyhavebeenconductedbyinternalauditorsandgovernmental

auditagenciesbutmaybeperformedbycertifiedpublicaccountants.Aprimarypurposeofanoperationalauditistoprovide

（2）ameasureofmanagementperformanceinmeetingorganizationalgoals.组织目标

b.Incomparisontotheexternalauditor,aninternalauditorismorelikelytobeconcerned

with

（3）operationalauditing.

c.Whichofthefollowingbestdescribestheoperationalaudit

（4）Itconcentratesonseekingaspectsofoperationsinwhichwastecouldbereduced

bytheintroductionofcontrols.

d.Complianceauditingoftenextendsbeyondauditsleadingtotheexpressionof

opinionsonthefairnessoffinancialpresentationandincludesauditsofefficiency,

economy,effectiveness,aswellas

（2）adherencetospecificrulesorprocedures.

3-23（Objectives3-1,3-2,3-3,3-4,3-8）Thefollowingquestionsconcernunqualified

auditreports.Choosethebestresponse.

a.Whichofthefollowingisnotarequiredelementofastandardunqualifiedaudit

reportissuedinaccordancewithAICPAauditingstandards

（2）Thesignatureoftheengagementpartner.

b.ThedateoftheCPA’sopiniononthefinancialstatementsoftheclientshouldbethe

dateofthe

（3）completionofallimportantauditprocedures.

c.Ifaprincipalauditordecidestoreferinhisorherreporttotheauditofanother

auditor,heorsheisrequiredtodisclosethe

（3）portionofthefinancialstatementsauditedbytheotherauditor.

3-24（Objectives3-4,3-8）Thefollowingquestionsconcernunqualifiedauditreports

withanemphasis-of-matterexplanatoryparagraphormodifiedwording.Choosethe

bestresponse.

a.Anentitychangedfromthestraight-linemethodtothedeclining-balancemethod

ofdepreciationforallnewlyacquiredassets.Thischangehasnomaterialeffecton

thecurrentyear’sfinancialstatementsbutisreasonablycertaintohaveasubstantial

effectinlateryears.Ifthechangeisdisclosedinthenotestothefinancialstatements,

theauditorshouldissueareportwitha（n）

（3）unqualifiedopinion.无保留意见

b.Whenthefinancialstatementsarefairlystatedbuttheauditorconcludesthereissubstantial

doubtwhethertheclientcancontinueinexistence,theauditorshouldissuea（n）

（4）unqualifiedopinionwithexplanatoryparagraph.

c.Theauditor’sreportcontainsthefollowing:

“WedidnotauditthefinancialstatementsofEZ,Inc.,awhollyownedsubsidiary,whichstatementsreflecttotalassetsandrevenuesconstituting27percentand29percent,respectively,oftheconsolidatedtotals.Thosestatementswereauditedbyotherauditorswhosereporthasbeenfurnishedtous,andouropinion,insofarasitrelatestotheamountsincludedforEZ,Inc.,isbasedsolelyonthereportoftheotherauditors.”Thesesentences

（1）indicateadivisionofresponsibility.

3-25（Objectives3-5,3-7,3-8）Thefollowingquestionsconcernauditreportsotherthan

unqualifiedauditreportswithstandardwording.Choosethebestresponse.

a.TheannualauditofMidwesternManufacturingrevealedthatsaleswereaccidentallybeingrecordedasrevenuewhenthegoodswereordered,insteadofwhentheywereshipped.Assumingtheamountinquestionismaterialandtheclientisunwillingtocorrecttheerror,theCPAshouldissue:

（3）aqualified“exceptfor”opinionoradverseopinion.

b.Underwhichofthefollowingcircumstanceswouldadisclaimerofopinionnotbe

appropriate

（2）Managementdoesnotprovidereasonablejustificationforachangeinaccounting

principles.

c.TheopinionparagraphofaCPA’sreportstates:

“Inouropinion,exceptforthe

effectsofnotcapitalizingcertainleaseobligations,asdiscussedinthepreceding

paragraph,thefinancialstatementspresentfairly,inallmaterialrespects....”This

paragraphexpressesa（n）

（3）qua