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審計學(xué)(華東交通大學(xué))知到章節(jié)測試答案智慧樹2023年最新第一章測試TheSarbanes-OxleyActappliestowhichofthefollowingcompanies?()
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Publiccompanies.Thecriteriausedbyanexternalauditortoevaluatepublishedfinancialstatementsareknownasgenerallyacceptedauditingstandards.()
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錯WhichofthefollowingisnotaSysTrustServicesprincipleasdefinedbytheAICPA?()
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Operationalintegrity.Thetraitthatdistinguishesauditorsfromaccountantsisthe:()
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null第二章測試Sarbanes-OxleyandtheSecuritiesExchangeCommissionrestrictauditorsfromprovidingmanyconsultingservicestotheirpublicallytradedauditclients.Whichofthefollowingistrueforauditorsofpublicallytradedcompanies?()
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Thereisnorestrictiononprovidingconsultingservicestonon-auditclients.Manysmall/localaccountingfirmsdonotperformauditsastheirprimaryservicestotheirclientsincludeaccountingandtax.()
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對Theorganizationthatisresponsibleforprovidingoversightforauditorsofpubliccompaniesiscalledthe().
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PublicCompanyAccountingOversightBoard.TheformthatmustbefiledwiththeSecuritiesandExchangeCommissionwheneveracompanyplanstoissuenewsecuritiestothepublicisthe:()
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FormS-1.StandardsissuedbythePublicCompanyAccountingOversightBoardmustbefollowedbyCPAswhoaudit:()
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publiccompaniesonly.第三章測試Thescopeparagraphofthestandardunqualifiedauditreportstatesthattheauditisdesignedto:()
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obtainreasonableassurancewhetherthestatementsarefreeofmaterialmisstatement.Theintroductoryparagraphofthestandardauditreportstatesthatthefinancialstatementsare:()
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theresponsibilityofmanagement.WhichofthefollowingistrueconcerningfinancialstatementsissuedbyaU.S.entitytotheSecuritiesandExchangeCommission?()
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TheUnitedStatesonlyallowsanauditortoperformanauditoffinancialstatementofanentityinaccordancewithGAASiftheyareusingInternationalFinancialReportingStandards.AICPAprofessionalstandardsprovideuniformwordingfortheauditor’sreporttoenableusersofthefinancialstatementsunderstandtheauditreport.()
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對PCAOBAuditingStandardNo.
2requirestheauditofinternalcontroloverfinancialreportingtobeintegratedwith:()
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theauditofthefinancialstatements.第四章測試Theunderlyingreasonforacodeofprofessionalconductforanyprofessionis:()
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theneedforpublicconfidenceinthequalityofserviceoftheprofession.Whichofthefollowingis(are)trueconcerningtheEthicalPrinciplesoftheCodeofProfessionalConduct?()
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IonlyOneoftheAICPA’sEthicalPrinciplesdealswiththepublicinterest.Itstatesthatmembersshouldaccepttheobligationtoactinawaythatwill:()
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nullFourofthesixEthicalPrinciplesintheAICPA’sCodeofProfessionalConductareequallyapplicabletoallmembersoftheAICPA.Whichofthefollowingprinciplesappliesonlytomembersinpublicpractice?()
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ScopeandNatureofServicesTheSarbanes-OxleyActpermitstheauditortoperformawidevarietyofnon-auditservicesforauditclients.()
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錯第五章測試Auditriskistherisktherewillbeanauditfailureforagivenauditengagement.()
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錯Intheperformanceofanaudit,aCPA:()
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mustexercisedueprofessionalcareintheperformanceoftheirauditresponsibilities.Underthelawsofagency,partnersofaCPAfirmmaybeliablefortheworkofothersonwhomtheyrely.Thiswouldnotinclude:()
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employeesoftheauditclient.Theassessmentagainstadefendantofthefulllosssufferedbyaplaintiffregardlessoftheextenttowhichotherpartiessharedinthewrongdoingiscalled:()
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jointandseveralliability.IftheCPAnegligentlyfailedtoproperlyprepareandfileaclient’staxreturn,theCPAmaybeliablefor:()
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thepenaltiesandinteresttheclientowes,plusthetaxpreparationfeetheCPAcharged.第六章測試Theresponsibilityforthepreparationofthefinancialstatementsandtheaccompanyingfootnotesbelongsto:()
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management.Theauditorhasnoresponsibilitytoplanandperformtheaudittoobtainreasonableassurancethatmisstatements,whethercausedbyerrorsorfraud,thatarenot()aredetected.
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materialtothefinancialstatementsWhichofthefollowingismostcorrectwithregardtotheauditor’ssearchofindirect-effectillegalactsthatmayhavebeencommittedbytheclient?()
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Noreasontosearchunlessthereissufficientevidencetobelievetheyhaveoccurred.Illegalactsaredefinedinauditingstandardsas:()
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violationsoflawsorgovernmentregulationsotherthanfraud.Theauditor’sfirstcourseofactionwhenanillegalactisuncoveredshouldbetoimmediatelynotifytheappropriateauthorities,includingbutnotlimitedtothepolice,andforpubliclyheldcompanies,theSecuritiesandExchangeCommission.()
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錯第七章測試Theauditormustgathersufficientandappropriateevidenceduringthecourseoftheaudit.Sufficientevidencemust:()
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bepersuasiveenoughtoenabletheauditortoissueanauditreport.Whichoneofthefollowingisnotoneoftheprimarypurposesofauditdocumentationpreparedbytheauditteam?()
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Abasisfordeterminingworkdeficienciesbypeerreviewteams.Auditevidencetosupportanopinionaboutthefairnessofaclient’sfinancialstatementsconsistsentirelyofwritteninformation.()
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錯“Physicalexamination”istheinspectionorcountbytheauditorofitemssuchas:()
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cash,inventory,securities,notesreceivable,andtangiblefixedassets.Whichofthefollowingdiscoveriesthroughtheuseofanalyticalprocedureswouldmostlikelyindicatearelativelyhighriskoffinancialfailure?()
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Ahigherthannormalratiooflong-termdebttonetworthaswellasalowerthanaverageratioofprofitstototalassets.第八章測試Whichofthefollowingisnotcorrectregardinganauditor’sdecisionthataloweracceptableauditriskisappropriate?()
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Lessevidenceisaccumulated.Whenmaytheauditorrefertoaspecialistintheauditreport?()
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nullMostauditorsassessinherentriskashighforrelatedpartiesandrelated-partytransactionsbecause:()
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ofthelackofindependencebetweentheparties.Twocategoriesofaudit-relevantinformationfoundincorporatecodeofethicsareauthorizationsanddiscussionsofmattersaffectinginherentrisk.
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錯Acceptableauditriskisameasureoftheauditor’swillingnesstoacceptthatthefinancialstatementsdonotcontainmaterialmisstatementsaftertheauditiscompletedandaqualifiedauditreporthasbeenissued.
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錯第九章測試Ifanauditorestablishesarelativelyhighlevelformateriality,thentheauditorwill:()
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accumulatelessevidencethanifalowerlevelhadbeenset.Whenallocatingmateriality,mostpractitionerschoosetoallocateto:()
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thebalancesheetaccountsbecausetherearefewer.Thepreliminaryjudgmentonmaterialityiscomparedtoanestimatedtotalmisstatementstodetermineifanaccountbalanceismateriallymisstated.()
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對Ifacceptableauditriskislow,andinherentriskandcontrolriskarebothlow,thenplanneddetectionriskshouldbehigh.()
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對Thefivestepsinapplyingmaterialityarelistedbelowinrandomorder.
(
)①Estimatethecombinedmisstatement.②Estimatethetotalmisstatementinthesegment.③Setpreliminaryjudgmentaboutmateriality.④Allocatepreliminaryjudgmentaboutmaterialitytosegments.⑤Comparecombinedestimatewithpreliminaryjudgmentaboutmateriality.Thefirstthreestepsincorrectsequencewouldbe:
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③④②第十章測試Whichofthefollowingisnotoneofthethreeprimaryobjectivesofeffectiveinternalcontrol?()
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assuranceofeliminationofbusinessriskInanauditofanon-publiccompany,theauditor’sassessmentofcontrolriskandtheextentoftestsofcontrolsareinverselyrelated.()
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對Whenplanninganaudit,theauditor’sassessedlevelofcontrolriskis:()
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nullTodetermineifsignificantinternalcontroldeficienciesarematerialweaknesses,theymustbeevaluatedontheir:()
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Likelihood-YesSignificance-YesAdequatedocumentsandrecordsisasubcomponentofthecontrolenvironment.()
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錯第十一章測試Collectively,proceduresperformedtoobtainanunderstandingoftheentityanditsenvironment,includinginternalcontrols,representtheauditor’s:()
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riskassessmentprocedures.Onedifferencebetweentheproceduresusedtoobtainanunderstandingofinternalcontrolandproceduresusedtotestthosecontrolsisthattestsofcontrolsaremoreextensive.()
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對Analyticalproceduresarethemostexpensivetypeofaudittesttoperformbecauseoftheexpertiseandtrainingrequiredtoproperlyusethem.()
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錯Procedurestoobtainanunderstandingofinternalcontrolmaysufficefortestsofcontrolswhentheauditorisassessingautomatedcontrols.()
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對Transactionrelatedauditobjectiveswouldmostlikelybeperformedinwhichphaseoftheauditprocess?()
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performaudittestsforcontrolsandtransactions第十二章測試Thedocumentusedtoindicatetothecustomertheamountofasaleandpaymentduedateisthe:()
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salesinvoice.Creditshouldbeapprovedbeforegoodsareshippedtoacustomer.()
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對Whichonethefollowingproceduresperformedforthebillingfunctionprovidesevidenceforthecompletenessassertion?()
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Makingsurethatallshipmentshavebeenbilled.Anauditorneedstodeterminewhetherallcustomersofanelectricutilitycompanyarebeingbilled.Theauditorshouldtestfromthe:()
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meterdepartmentrecordstothesalesregister.Theauditprocedurereferredtoasproofofcashreceiptsisparticularlyusefultotest:()
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null第十三章測試Asampleinwhichthecharacteristicsofthesamplearethesameasthoseofthepopulationisa(n):()
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representativesample.Communicationaddressedtothedebtorrequestinghimorhertoconfirmwhetherthebalanceasstatedonthecommunicationiscorrectorincorrectisa:()
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positiveconfirmation.Thetypeofreceivablesconfirmationisamajorfactoraffectingsamplesize,withnegativeconfirmationsnormallyrequiringalargersamplethanpositiveconfirmations.()
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對Theauditorsprincipalobjectivewhenusingasampleoftestsofdetailsofbalancesiswhetherthe:()
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accountbalancebeingauditedisfairlystated.YouareauditingRajiandCompany.Youdiscoveranitemofinventorywithanauditedvalueof$5,000witharecordedamountof$3,000.Ifthisistheonlyerroryoudiscovertheprojectedmisstatementforthesamplewouldbe:()
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$2,000第十四章測試Whattypicallyinitiatestheacquisitionsandpaymentcycle?()
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issuanceofapurchaserequisitionorrequestforpurchaseofgoods/servicesAvendorinvoiceisnormallypreparedatthetimetangiblegoodsarereceivedandindicatesthedescriptionofgoods,thequantityreceived,thedatereceived,andotherrelevantdata.()
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錯Theauditor’sinternalcontrolobjectivetodeterminethat“recordedacquisitionsareforgoodsandservicesreceived”satisfiestheauditobjectiveof:()
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occurrence.Iftestsofcontrolsandsubstantivetestsoftransactionsrelatedtoperpetualinventoryrecordsrevealcontrolsoverperpetualsareeffective,theauditorisjustifiedinreducingtheextentoftestsofdetailsofinventory.()
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對Bytracingreceivingreportsissuedatandbeforeyear-endtovendors’invoicesandmakingsuretheyareincludedinaccountspayable,theauditoristestingfor:()
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unrecordedobligations.第十五章測試Mostcompanies,withtheexceptionofsmallones,haveeffectivecontrolsoverthepayrollcycle.()
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錯Thedeductionauthorizationformauthorizestherateofpayandthedeductionsfortaxes,dues,etc.()
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錯Whichofthefollowingauditprocedureswouldbemostusefulintestingthecut-offauditobjectiveforpayroll-relatedliabilities?()
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Examinepaymenttaxreturnstodeterminethattheexpensewasrecordedinthecorrectperiod.Whichofthefollowingisnotaprocedurethatcanbeperformedoncanceledchecksinanefforttodetectdefalcations?()
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nullAnauditortracesasampleofelectronictimecardsbeforeandafterthebi-weeklypayrollreportandthentracestothepayrollmasterfiletodeterminethatpayrolltransactionsarereportedinthecorrectperiodisgatheringevidenceforwhichauditobjective?()
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Cut-off第十六章測試Inventoryisacomplexareatoauditforallbutwhichofthefollowingreasons?()
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Inventoryvaluationincludesfewestimates.Thereceiptofrawmaterialsisapartoftheacquisitionandpaymentcycle.()
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對Youareauditingtheinventoryaccountandareconcernedaboutthepossibilityofaninventoryoverstatement.Whatisthebestauditproceduretodetectdamagedinventory?()
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nullIfaclientintendstocountinventoryataninterimdate,theauditorshouldexpecttheretobeallofthefollowingexcept:()
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third-partyinventorycountingspecialists.Inherentriskistypicallyassessedatamoderatelevelforinventoryduetothenatureoftheasset.()
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對第十七章測試Theprimaryauditobjectivestofocusonwhenauditingdebtare:()
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accuracyandcompleteness.Whenauditingthecapitalacquisitionandrepaymentcycle,itiscommontoverifyeachtransactiontakingplaceinthecyclefortheentireyearasapartofverifyingthebalancesheetaccounts.()
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對Youareauditingthelong-termnotespayableaccountforaclient.Whichofthefollowingauditprocedureswouldyoumostlikelyemploy?()
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compareinterestexpenserecordedbytheclientwiththenotespayableaccountforreasonablenessWhichofthefollowingmisstatementsismostlikely
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