云南财经大学国际工商学院罗世华审计学答案

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1、TheFirstSemesterof2010—2011YunnanUniversityofFinance&EconomicsAuditingFinalExamination〔VolumeB〕MarkⅠⅡⅢⅣⅤⅥTotalModerator6040100MarkerNumber：Name：Class：Major：School：_____________PartⅠ.(30questions)ChoosethebestanswerfromA　ＢCandDforeachofthefollowingque

2、stions,eachquestioncontains2%marks.1．Todayauditingbecomesaneconomicdemand,thereasonsforthisislistedbelow,whichoneisthetrue?()A.auditingcanreduceinherentriskforthecustomers;B.auditingcanreduceinformationriskforthecustomers;C.auditingcanreducebusinessr

3、iskforthecustomers;D.alloftheabovearetrue;2．CPAfirmsprovideanumberofservices,whichofthefollowingisnon-assuranceservices:()A.Auditingofhistoricalfinancialstatements;B.Effectivenessofinternalcontroloverfinancialreporting;C.Taxservices;D.Reviewofhistori

4、calfinancialstatements;3.ThebiggestdifferencebetweenaCPAfirmandaninternalauditoris:()A.Theextentofcompetence;B.Theyareregulatedbydifferentrules;C.Theyhavedifferentauditingprocedures;D.Theextentofindependence;4.TheSEC’sattitudeisgenerallyconsideredina

5、nymajorchangeproposedbytheFinancialAccountingStandardsBoard(FASB),theindependentorganizationthatestablishesGAAP,thisisbecause:()A.SEChasmoreknowledgeaboutthesuitablenessoftheGAAPthanFASB;B.SECisbylawtheadministratoroftheFASB;C.SECregulatethesecuritym

6、arket,thereforeonlywhentheauditingmeetstheirrequirementthecompanycangotothesecuritymarkettoraisefunds;HightideagainstCCPbloodyanTomb,CommunistPartymembersandpartoftheexposedTombareavacatedbyprogressiveyouth.IvisitedinBeijingin1985whenitwasoldundergro

7、undcomrade,sisterofYaoZhiyingYaoMuzheng(thenDeputyDirectoroftheexternaltrademagazineforthepromotionofinternationaltrade,deshengmenWai,theReed5D.alloftheabovereasonsmentioned;5.DueprofessionalcareisageneralstandardoftheGAAS,whichmeans:()A.consideratio

8、nofthecompletenessoftheauditdocumentation;B.thesufficiencyoftheauditevidence;C.theappropriatenessoftheauditreport;D.alloftheaboveisincluded;6.TherelationshipbetweenGAASandPCAOBAuditingStandardsis:()A.theyaretotallydifferent,oneforpubliccompaniesandon