部分审计学教学内容.doc

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1、精品好文档，推荐学习交流1-14(Objectives1-1,1-3,1-5)ThefollowingquestionsdealwithauditsbyCPAfirms.Choosethebestresponse.a.Whichofthefollowingbestdescribeswhyanindependentauditorisaskedtoexpressanopiniononthefairpresentationoffinancialstatements?为什么要独立审计(3)Theopinionofanindependentpartyisneededbecauseacompanymay

2、notbeobjectivewithrespecttoitsownfinancialstatements.公司自己不够客观b.Independentauditingcanbestbedescribedas(2)adisciplinethatatteststotheresultsofaccountingandotherfunctionaloperationsanddata.c.Whichofthefollowingprofessionalservicesisanattestationengagement?(2)Anengagementtoreportoncompliancewith符合stat

3、utoryrequirements.法定要求d.WhichofthefollowingattributesislikelytobeuniquetotheauditworkofCPAsascomparedtotheworkperformedbypractitionersofotherprofessions?(1)Independence.1-15(Objectives1-6,1-7)Thefollowingquestionsdealwithtypesofauditsandauditors.Choosethebestresponse.a.Operationalauditsgenerallyhav

4、ebeenconductedbyinternalauditorsandgovernmentalauditagenciesbutmaybeperformedbycertifiedpublicaccountants.Aprimarypurposeofanoperationalauditistoprovide(2)ameasureofmanagementperformanceinmeetingorganizationalgoals.组织目标b.Incomparisontotheexternalauditor,aninternalauditorismorelikelytobeconcernedwit

5、h(3)operationalauditing.c.Whichofthefollowingbestdescribestheoperationalaudit?(4)Itconcentratesonseekingaspectsofoperationsinwhichwastecouldbereducedbytheintroductionofcontrols.d.Complianceauditingoftenextendsbeyondauditsleadingtotheexpressionofopinionsonthefairnessoffinancialpresentationandinclude

6、sauditsofefficiency,economy,effectiveness,aswellas(2)adherencetospecificrulesorprocedures.3-23(Objectives3-1,3-2,3-3,3-4,3-8)Thefollowingquestionsconcernunqualifiedauditreports.Choosethebestresponse.a.WhichofthefollowingisnotarequiredelementofastandardunqualifiedauditreportissuedinaccordancewithAIC

7、PAauditingstandards?(2)Thesignatureoftheengagementpartner.仅供学习与交流，如有侵权请联系网站删除谢谢25精品好文档，推荐学习交流b.ThedateoftheCPA’sopiniononthefinancialstatementsoftheclientshouldbethedateofthe(3)completionofallimportantaudit