春学期南开大学《审计学》在线作业答案（ spring semester audit online homework answers of nankai university）

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1、14春学期南开大学《审计学》在线作业答案（14springsemesterauditonlinehomeworkanswersofNankaiUniversity）14springsemester"auditing"onlinehomeworkTotalscore:100testtime:-testscores:100First,radioquestions(25questions,50points)Score:501.ifthereisanymaterialmisstatementwhichseriou

2、slyaffectstheaccountingstatementsatthebeginningofthebalance,andtheauditedentityrefusestomakeadjustments,thecertifiedpublicaccountantshallissue()anauditreport.A.reservationsB.negativeopinionC.can'texpressopinionD.unqualifiedcommentswithemphasisAnswer:BFull

3、Score:2points:22.whentheaccountingestimateoftheauditedentityisinappropriate,buttheamountinvolvedisnotlargeandisfarbelowthesignificancelevel,theauditor'sopiniononthereportshouldbegivenasanauditreport.A.reservationsB.negativeopinionC.noreservationsD.hasnore

4、servationstostrengthenmattersrelatingtoregulationAnswer:CFullScore:2points:23.thepurposeoftheauditor'sauditofthestocktakingbytheauditedentityis().A.determinewhethertheauditedentityhastakeninventoryofalltheparticulartypesofinventoryB.directaccesstoinventor

5、yandappropriateinventorydataC.determinestheownershipoftheinventorybytheauditedentityD.findoutwhethertheinventoryinternalcontrolsystemissoundandeffectiveAnswer:BFullScore:2points:24.theinformationsystemandcommunicationoftheauditedunitsisanimportantaspectof

6、theregistrationandunderstandingoftheinternalcontroloftheunitsunderconsideration.Whatdoyouagreewithinthefollowingstatementsabouttheinformationsystem?.A.theso-calledinformationsystemreferstothefinancialreportingrelatedinformationsystemsB.aninformationsystem

7、isasystemthatisexecutedbyautomatedprogramsThebusinessprocessesofC.enterprisesshouldbeadaptedtotheadoptedinformationsystemsTheadoptionofD.informationtechnologywillhelptofindtamperingwithfinancialdataAnswer:AFullScore:2points:25.ofthefollowingactsofacertifi

8、edpublicaccountant,notcontrarytoprofessionalethics,is().A.undertookthemainwork,completedbytheexpertsB.chargesaccordingtothesizeoftheserviceresultsC.doesnotundertakeallbusinessinhisownnameD.advertisehisabilitiesAnswe