部分审计学.docx
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部分审计学.docx
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部分审计学
1-14(Objectives1-1,1-3,1-5)ThefollowingquestionsdealwithauditsbyCPAfirms.
Choosethebestresponse.
a.Whichofthefollowingbestdescribeswhyanindependentauditorisaskedtoexpress
anopiniononthefairpresentationoffinancialstatements?
为什么要独立审计
(3)Theopinionofanindependentpartyisneededbecauseacompanymaynotbe
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.
Choosethebestresponse.
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)
(
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