云南财经大学国际工商学院罗世华审计学附标准答案

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1、TheFirstSemesterof2010—2011YunnanUniversityofFinance&EconomicsAuditingFinalExamination〔VolumeB〕MarkⅠⅡⅢⅣⅤⅥTotalModerator6040100MarkerNumber：Name：Class：Major：School：_____________PartⅠ.(30questions)ChoosethebestanswerfromA　ＢCandDforeachofthefollowingquestions,eachquestioncontains2%marks.矚慫润

2、厲钐瘗睞枥庑赖。1．Todayauditingbecomesaneconomicdemand,thereasonsforthisislistedbelow,whichoneisthetrue?()聞創沟燴鐺險爱氇谴净。A.auditingcanreduceinherentriskforthecustomers;残骛楼諍锩瀨濟溆塹籟。B.auditingcanreduceinformationriskforthecustomers;酽锕极額閉镇桧猪訣锥。C.auditingcanreducebusinessriskforthecustomers;彈贸摄尔霁毙攬砖卤庑。D.

3、alloftheabovearetrue;2．CPAfirmsprovideanumberofservices,whichofthefollowingisnon-assuranceservices:()謀荞抟箧飆鐸怼类蒋薔。A.Auditingofhistoricalfinancialstatements;B.Effectivenessofinternalcontroloverfinancialreporting;厦礴恳蹒骈時盡继價骚。C.Taxservices;D.Reviewofhistoricalfinancialstatements;3.Thebiggestdi

4、fferencebetweenaCPAfirmandaninternalauditoris:()茕桢广鳓鯡选块网羈泪。A.Theextentofcompetence;B.Theyareregulatedbydifferentrules;C.Theyhavedifferentauditingprocedures;D.Theextentofindependence;4.TheSEC’sattitudeisgenerallyconsideredinanymajorchangeproposedbytheFinancialAccountingStandardsBoard(FASB

5、),theindependentorganizationthatestablishesGAAP,thisisbecause:()鹅娅尽損鹌惨歷茏鴛賴。A.SEChasmoreknowledgeaboutthesuitablenessoftheGAAPthanFASB;籟丛妈羥为贍偾蛏练淨。B.SECisbylawtheadministratoroftheFASB;7C.SECregulatethesecuritymarket,thereforeonlywhentheauditingmeetstheirrequirementthecompanycangotothesecu

6、ritymarkettoraisefunds;預頌圣鉉儐歲龈讶骅籴。D.alloftheabovereasonsmentioned;5.DueprofessionalcareisageneralstandardoftheGAAS,whichmeans:()渗釤呛俨匀谔鱉调硯錦。A.considerationofthecompletenessoftheauditdocumentation;铙誅卧泻噦圣骋贶頂廡。B.thesufficiencyoftheauditevidence;C.theappropriatenessoftheauditreport;D.allofthe

7、aboveisincluded;6.TherelationshipbetweenGAASandPCAOBAuditingStandardsis:()擁締凤袜备訊顎轮烂蔷。A.theyaretotallydifferent,oneforpubliccompaniesandoneforprivatecompanies;贓熱俣阃歲匱阊邺镓騷。B.theyareactuallynodifferent;C.theyaremostlysamewithalittlebitdifference;坛摶乡囂忏蒌鍥铃氈淚。D.theyaremostlydiff