审计学练习题 6.docx
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审计学练习题 6.docx
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审计学练习题6
CHAPTER6
Multiple-ChoiceQuestions
1.
Theobjectiveoftheordinaryauditoffinancialstatementsistheexpressionofanopinionon:
easy
a.thefairnessofthefinancialstatements.
a
b.theaccuracyofthefinancialstatements.
c.theaccuracyoftheannualreport.
d.thebalancesheetandincomestatement.
2.
easy
Iftheauditorbelievesthatthefinancialstatementsarenotfairlystatedorisunabletoreachanconclusionbecauseofinsufficientevidence,theauditor:
c
a.shouldwithdrawfromtheengagement.
b.shouldrequestanincreaseinauditfeessothatmoreresourcescanbeusedtoconducttheaudit.
c.hastheresponsibilityofnotifyingfinancialstatementusersthroughtheauditor’sreport.
d.shouldnotifyregulatorsofthecircumstances.
3.
Auditorsaccumulateevidenceto:
easy
a.defendthemselvesintheeventofalawsuit.
d
b.justifytheconclusionstheyhaveotherwisereached.
c.satisfytherequirementsoftheSecuritiesActsof1933and1934.
d.enablethemtoreachconclusionsaboutthefairnessofthefinancialstatements.
4.
easy
Theresponsibilityforadoptingsoundaccountingpoliciesandmaintainingadequateinternalcontrolrestswiththe:
b
a.boardofdirectors.
b.companymanagement.
c.financialstatementauditor.
d.company’sinternalauditdepartment.
5.
easy
Theauditor’sbestdefensewhenmaterialmisstatementsarenotuncoveredistohaveconductedtheaudit:
a
a.inaccordancewithauditingstandards.
b.aseffectivelyasreasonablypossible.
c.inatimelymanner.
d.onlyafteranadequateinvestigationofthemanagementteam.
6.
easy
Ifmanagementinsistsonfinancialstatementdisclosuresthattheauditorfindsunacceptable,theauditorcan:
d
a.issueanadverseauditreport.
b.issueaqualifiedauditreport.
c.withdrawfromtheengagement.
d.chooseanyofthesethreecoursesofaction.
7.
easy
Ifmanagementinsistsonfinancialstatementdisclosuresthattheauditorfindsunacceptable,theauditorcandoallbutwhichofthefollowing?
b
a.Issueanadverseauditreport.
b.Issueadisclaimerofopinion.
c.Withdrawfromtheengagement.
d.Issueaqualifiedauditreport.
8.
easy
Whichofthefollowingisnotoneofthereasonsthatauditorsprovideonlyreasonableassuranceonthefinancialstatements?
d
a.Theauditorcommonlyexaminesasample,ratherthantheentirepopulationoftransactions.
b.Accountingpresentationscontaincomplexestimateswhichinvolveuncertainty.
c.Fraudulentlypreparedfinancialstatementsareoftendifficulttodetect.
d.Auditorsbelievethatreasonableassuranceissufficientinthevastmajorityofcases.
9.(Public)
easy
Incertifyingtheirannualfinancialstatements,theCEOandCFOofapubliccompanycertifythatthefinancialstatementscomplywiththerequirementsof:
c
a.GAAP.
b.theSarbanes-OxleyAct.
c.theSecuritiesExchangeActof1934.
d.GAAS.
10.
Whichofthefollowingstatementsismostcorrectregardingerrorsandfraud?
easy
a.Anerrorisunintentional,whereasfraudisintentional.
a
b.Fraudsoccurmoreoftenthanerrorsinfinancialstatements.
c.Errorsarealwaysfraudandfraudsarealwayserrors.
d.Auditorshavemoreresponsibilityforfindingfraudthanerrors.
11.(SOX)
Whichofthefollowingstatementsistrueofapubliccompany’sfinancialstatements?
easy
a.Sarbanes-OxleyrequirestheCEOonlytocertifythefinancialstatements.
c
b.Sarbanes-OxleyrequirestheCFOonlytocertifythefinancialstatements.
c.Sarbanes-OxleyrequirestheCEOandCFOtocertifythefinancialstatements.
d.Sarbanes-OxleyneitherrequirestheCEOnortheCFOtocertifythefinancialstatements.
12.
Whichofthefollowingisnotoneofthethreecategoriesofassertions?
easy
a.Assertionsaboutclassesoftransactionsandeventsfortheperiodunderaudit
b
b.AssertionsaboutfinancialstatementsandcorrespondencetoGAAP
c.Assertionsaboutaccountbalancesatperiodend
d.Assertionsaboutpresentationanddisclosure
13.
easy
Ifashort-termnotepayableisincludedintheaccountspayablebalanceonthefinancialstatement,thereisaviolationofthe:
d
a.completenessassertion.
b.existenceassertion.
c.cutoffassertion.
d.classificationandunderstandabilityassertion.
14.
Professionalskepticismrequiresauditorstopossessa(n)______mind.
easy
a.introspective
b
b.questioning
c.intelligent
d.unbelieving
15.
easy
c
Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenot________aredetected.
a.importanttothefinancialstatements
b.statisticallysignificanttothefinancialstatements
c.materialtothefinancialstatements
d.identifiedbytheclient
16.
Fraudulentfinancialreportingismostlikelytobecommittedbywhom?
easy
a.Lineemployeesofthecompany.
c
b.Outsidemembersofthecompany’sboardofdirectors.
c.Companymanagement.
d.Thecompany’sauditors.
17.
Whichofthefollowingwouldmostlikelybedeemedadirect-effectillegalact?
easy
a.Violationoffederalemploymentlaws.
c
b.Violationoffederalenvironmentalregulations.
c.Violationoffederalincometaxlaws.
d.Violationofcivilrightslaws.
18.
Theconceptofreasonableassuranceindicatesthattheauditoris:
easy
a.notaninsurerofthecorrectnessofthefinancialstatements.
a
b.notresponsibleforthefairnessofthefinancialstatements.
c.responsibleonlyforissuinganopiniononthefinancialstatements.
d.responsibleforfindingallmisstatements.
19.
Testsofdetailsofbalancesarespecificproceduresintendedto:
easy
a.testformonetaryerrorsinthefinancialstatements.
a
b.provethattheaccountswithmaterialbalancesareclassifiedcorrectly.
c.provethatthetrialbalanceisinbalance.
d.identifythedetailsoftheinternalcontrolsystem.
20.
Whichofthefollowingistheauditorleastlikelytodowhenawareofanillegalact?
easy
a.Discussthematterwiththeclient’slegalcounsel.
c
b.Obtainevidenceaboutthepotentialeffectoftheillegalactonthefinancialstatements.
c.Contactthelocallawenforcementofficialsregardingpotentialcriminalwrongdoing.
d.Considertheimpactoftheillegalactontherelationshipwiththecompany’smanagement.
21.
medium
c
Theauditorgivesanauditopiniononthefairpresentationofthefinancialstatementsandassociateshisorhernamewithitwhen,onthebasisofadequateevidence,theauditorconcludesthatthefinancialstatementsareunlikelytomislead:
a.investors.
b.management.
c.aprudentuser.
d.thereader.
22.
medium
Theresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotesbelongsto:
b
a.theauditor.
b.management.
c.bothmanagementandtheauditorequally.
d.managementforthestatementsandtheauditorforthenotes.
23.
Whenengagedtoauditthefinancialstatements,itisacceptablefortheauditortoprepare:
medium
a.thefinancialstatementsfortheclient.
d
b.thefootnotesfortheclient.
c.adraftofthefinancialstatementsfortheclient.
d.adraftofthefinancialstatementsandfootnotesfortheclient.
24.
medium
Theauditorhasconsiderableresponsibilityfornotifyingusersastowhetherornotthestatementsareproperlystated.Thisimposesupontheauditoradutyto:
a
a.providereasonableassurancethatmaterialmisstatementswillbedetected.
b.beaguarantorofthefairnessinthestatements.
c.beequallyresponsiblewithmanagementforthepreparationofthefinancialstatements.
d.beaninsurerofthefairnessinthestatements.
25.
medium
“Theauditorshouldnotassumethatmanagementisdishonest,butthepossibilityofdishonestymustbeconsidered.”Thisisanexampleof:
b
a.unprofessionalbehavior.
b.anattitudeofprofessionalskepticism.
c.duediligence.
d.aruleintheAICPA’sCodeofProfessionalConduct.
26.
medium
Iftheauditorwereresponsibleformakingcertainthatallofmanagement’sassertionsinthefinancialstatementswereabsolutelycorrect:
d
a.bankruptciescouldnolongeroccur.
b.bankruptcieswouldbereducedtoaverysmallnumber.
c.auditswouldbemucheasiertocomplete.
d.auditswouldnotbeeconomicallyfeasible.
27.
medium
Theauditor’sbestdefensewhenexistingmaterialmisstatementsinthefinancialstatementsarenotuncoveredintheauditis:
d
a.theauditwasconductedinaccordancewithgenerallyacceptedaccountingprinciples.
b.thefinancialstatementsareclient’sresponsibility.
c.clientisguiltyofcontributorynegligence.
d.noneoftheabove.
28.
Fraudulentfinancialreportingisoftencalled:
medium
a.managementfraud.
a
b.theftofassets.
c.defalcation.
d.embezzlement.
29.
Whichofthefollowingstatementsistrue?
medium
a.Itisusuallyeasierfortheauditortouncoverfraudsthanerrors.
b
b.Itisusuallyeasierfortheauditortouncovererrorsthanfrauds.
c.Itisusuallyequallydifficultfortheauditortouncovererrorsorfrauds.
d.Usually,noneoftheabovestatementsistrue.
30.
medium
Auditingstandardsmake_____distinction(s)betweentheauditor’sresponsibilitiesforsearchingforerrorsandfraud.
c
a.little
b.asignificant
c.no
d.various
31.
medium
Incomparingmanagementfraudwithemployeefraud,theauditor’sriskoffailingtodiscoverthefraudis:
b
a.greaterformanagementfraudbecausem
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