審計學(xué)（華東交通大學(xué)）知到章節(jié)答案智慧樹2023年

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.

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)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