Auditing审计考试整理.docx
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Auditing审计考试整理.docx
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Auditing审计考试整理
Auditing(审计萝卜出品)
选择题10*2=20
判断10*1=10
简答3*10=30
计算分析1*20=20
综合1*20=20
小题(借鉴往年的范围整理,如有不符合,萝卜不负责。
)
一.P9.AnAttattestationserviceisatypeofassuranceserviceinwhichtheCPAfirmissuesareportaboutasubjectmatterorassertionthatismadebyanotherparty.Attestationservicesfallintofivecategories:
1.Auditofhistoricalfinancialstatements
2.Auditofinternalcontroloverfinancialreporting
3.Reviewofhistoricalfinancialstatements
4.Attestationservicesoninformationtechnology
5.Otherattestationservicesthatmaybeappliedtoabroadrangeofsubjectmatter
二.P11CPAfirmsperformnumerousotherservicesthatgenerallyfalloutsidethescopeofassuranceservices.Threespecificexamplesare:
1.Accountingandbookkeepingservices
2.Taxservices
3.Managementconsultingservices
三、P17,c.Whichofthefollowingprofessionalservicesisanattestationengagement
(1)Aconsultingserviceengagementtoprovidecomputer-processingadvicetoaclient.
(2)Anengagementtoreportoncompliancewithstatutoryrequirements.
(3)Anincometaxengagementtopreparefederalandstatetaxreturns.
(4)Thepreparationoffinancialstatementsfromaclient'sfinancialrecords.
d.WhichofthefollowingattributesislikelytobeuniquetotheauditworkofCPAsascomparedtotheworkperformedbypractitionersofotherprofessions
(1)Independence.
(2)Competence.(3)Dueprofessionalcare.
(4)Complexbodyofknowledge.
四、independenceofmindandindependenceinappearance.lndependenceofmind.reflectstheauditor'sstateofmindthatpermitstheaudittobeiasedattitude.Inderendenceofmindreflectsalong-standingrequirementthatmembersbeindependentinfact.Independenceinappearanceistheresultofothers'interpretationsofthisindependence.Ifauditorsareindependentinfactbutusersbelievethemtobeadvocatesfortheclient,mostofthevalueoftheauditfunctionislost.
五、P143
b.Becauseoftheriskofmaterialmisstatement,anauditshouldbeplannedandperformedwithanattitudeof
(1)objectivejudgment.(3)professionalskepticism.
(2)independentintegrity.(4)impartialconservatism.
c.Themajorreasonanindependentauditorgathersauditevidenceisto
(1formanopiniononthefinancialstatements.(3)evaluatemanagement.
(2)detectfraud.(4)assesscontrolrisk.
六、P169
a.Whichofthefollowingtypesofdocumcntaryevidenceshouldtheauditorconsidertobethemostreliable
(1)Asalesinvoiceissuedbytheclientandsupportedbyadeliyeryreceiptfromanoutsidetruckcr.
(2)Confirmationofanaccountpayabicbalancemailedbyandrctumcddirectlytotheauditor.
(3)Acheck,issuedbythecompanyandbearingthepayee'sendorsemcnl,thatisincludedwiththebanksiatemenrsmaileddirectlytotheauditor.
(4)AnauditscheduJepreparcdbytheclientscontrollerandreviewedbytheclienr'streasurer.
b.Whichofthefollawingstatementsconcerningauditevidenceistrue
(l)Tobeapproptiate.auditevidenceshouldbeeirherpersuasiveorrelevant,butneednotbereliable.
(ThemeasureofthequantityandqualityoTauditcyidcnceliesintheauditor'sjudgemcnt.
(3)Thedifficultyandexpenseofobtainingaiiditevidenceconcerninganaccountbalanceisavalidbasisforomiuingthetest,.
(4)Aclient'saccounungrecordscanbesufficientaudiievidencetosupportthefmancialstatcments.
c.Auditevidencecancomeindifferentformswithdifferentdegreesofpersuasiveness.WhichofthefoIlowingisthcleastpersuas'vetypeofevidence.
(1)Vendor'sinvoice
(2)Bankstatementobraincdfromtheclient
(3)Computationsmadebyiheauditor
(4Prenumbcredsalesinvoices
d.WhichofthefollowingpresurnptionsiscorrectaboutthereIiabilityofauditevidence(l)Informationobrained'nd'rec"y.fromoutsidesourcesisthemostreliableauditevidence.
(2)Tobereliable,auditcvidenceshouldbeconvincinSratherthanrnerelypersuasive.(3)Reliabilityofauditevidencereferstotheamountofcorroborativeevidenceobtained.
(4Effectiveinternalcontrolprovidesmoreassuranceaboutthereliabilityofauditevidence.
七、P229
Thefollowingquestionsconcernauditrisk.choosethebestanswer
a.Someaccountbalances,suchasthoseforpensionsandleases,complexcalculations.ThesusceptibilitytomatcriaImisstatementsaccountsisdefinedasChoosethebestaretheresultofinthesetypesof
(l)auditrisk.
(2)detectionrisk.(3)inherentrisk.(4)samplingrisk.b.Astheacceptablelevelofdetectionriskdecreases,theauditormaydooneormoreofthefollowinSexceptchangethe
(l)natureofauditprocedurestomoreeffectiveprocedures.
(2)timingofauditprocedures,byperhapsperformingthematyear-cndratherthananinterimdate.
(3)extentofauditprocedures,byperhapsusinglargersamplesizes.
(4assurancesprovidedbyauditprocedurestoalowerlevel.
c.Inherentriskandcontrolriskdifferfromplanneddetectionriskinthatthey
(l)arisefromthemisapplicationofauditingprocedures.
(2)maybeassessedineitherquantitativeornonquantitativeterms.
(3existindependentlyofthefinancialstatementaudit.
(4)canbechangedattheauditor'sdiscretion.
八、P264
b.Whichofthefollowingwouldnotbeconsideredaninherentlimitationofthepotentialeffectivenessofanentity'sinternalcontrolstructure
(1)Incompatibleduties(3)Mistakesinjudgment
(2)Managementoverride(4)Collusionamongemployees
c.Actions,policies,andproceduresthatreflecttheoverallattitudeofmanagement,directors,andownersoftheentityaboutinternalcontrolrelatetowhichofthefollowinginternalcontrolcomponents?
(1)Controlenvironment(3)Riskassessment
(2)Informationandcommunication(4)MonitoringVendoraccountd.reconciliationsareperformedbythreeclerksintheaccountspayabledepartmentonFridayofeachweek.TheaccountspayablesupervisorreviewsthecompletedreconciliationsthefollowingMondaytoensuretheyhavebeencompleted.TheworkperformedbythesupervisorisanexampleofwhichCOSOcomponent
(1)Controlactivities(3)Riskassessment
(2)Informationandcommunication(4)Monitoring
简答
1.Elementofassuranceengagement(P29上lessonnotes里找,5句话,一句2分)
Threepartyrelationship:
Users—shareholders
Practitioner—auditor,and
Responsibleparty—managements
subjectmatter:
financialstatements
suitablecriteria
sufficient,appropriateevidence
conclusion:
theauditreportprovidesanopiniononwhetherthefinancialstatementsconforminallmaterialrespectswiththeapplicablefinancialreportingframework.
2.Elementofinternalcontrol(要素列出来,举例子)
controlenvironment
Accountability
Commitmenttocompentence
Organizationstructure
riskassessment
Monitorchanges
Considerthepotential
controlactivities
Developgeneralcontrolsovertechnology
Establishappropriatepolicies,procedures,andexpectations
informationandcommunication
Userelevant,qualityinformationtosupportthefunctioningofinternalcontrols
Communicatewithexternalpartiesrelevantinformationrelatedtointernalcontrols
monitoring
Performperiodicevaluations
3.understandtheclientbusiness(5条)
industryandexternalenvironment
businessoperationsandprocesses
managementandgovernance
objectivesandstrategies
measurementandperformance
4.internalcontrol&substantivetest(测试什么,举例子)
5.controlactivity
adequateseparationofduties充分责任分离
会计和货币资金岗位分离
properauthorizationoftransactionandactivities适当的授权
adequatedocumentsandrecords充分的凭证和记录
physicalcontroloverassetsandrecords在资产和记录上的实物控制
independentchecksonperformance独立绩效检查
计算
计算分析就是靠审计风险模型的计算以及风险要素的影响因素,答题主要涉及到内控的三个,以及审计的目标。
Followingaresituationswhichusetheauditriskmodeltoplanauditevidencerequirements.Thenumbersareusedonlytodemonstratetherelationshipsamongthefactorsintheriskmodel.
Situation
1234
Auditrisk1%3%?
(a)5%
Inherentrisk100%?
(b)60%50%
Controlrisk50%50%20%?
(c)
Detectionrisk?
(d)10%25%20%
Required:
(1)Usingtheauditriskmodel,calculatethemissingpercentageforeachsituation.
PDR=AAR/(IR*CR)
PDR=planneddetectionrisk
AAR=acceptableauditrisk
IR=inherentrisk
CR=controlrisk
a.auditrisk=DR*IR*CR=25%*60*20%=3%
binherentrisk=AR/(DR*IR)=3%/(10%*50%)=60%
ccontrolrisk=AR/(DR*IR)=5%/(20%*50%)=50%
ddetectionrisk=AR/(IR*CR)=1%*(100%*50%)2%(给出98%的保证)
(2)whichofthefoursituationsrequiresthegreatestdegreeofassurancefromsubstantiveauditevidenceandwhichrequirestheleast?
13
检查风险越低,保证程度越高,收集证据越多
(3)Foreachofthefollowingindependentfactors,identifythetypeofrisktheymostdirectlyrelatetoorareinfluencedby:
i.AccountsinvolvingcomplexcalculationsIR跟计算和账户本身的性质有关
ii.AccountsconsistingofamountsderivedfromaccountingestimatesIR
iii.SelectionofaninappropriateauditprocedureDR审计师用的程序不对
iv.MisinterpretingtheauditresultsDR和审计师有关
v.UseofaperpetualinventorysystemCR(永续、定期盘存:
内控系统)
(3)Assumetheauditordecidestoincreasethelevelofassessedcontrolrisk,Whatimpact,willtherebeontheauditprocedures(nature,extent,andtimingofauditprocedures)
highquality
largesize
closertodate
风险要素判断
acceptableauditrisk
Reliancebyexternalusers
Likehoodoffinancialfailure
Integrityofmanagement
inherentrisk
Natureofbusiness
Resultsofpreviousaudits
Initialversusrepeatengagement
Relatedparties
Complexornonroutinetransactions
Judgmentrequired
Makeupofpopulation
Factorsrelatedtomisstatementsarisingfromfraudulentfinancialreporting
Susceptibilityofassetstomisappropriation
cont
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