哈商大auditing期末范围

《哈商大auditing期末范围》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、a.Whichofthefollowingwouldbeanon-assuranceengagement?A.AfinancialstatementauditengagementB.AfinancialstatementreviewengagementC.AdirectreportingengagementD.Aconsultingengagementb.Whichofthefollowingbestdescribesthedifferencebetweeninternalandexternalau

2、ditors?AA.Externalauditorspreparereportsthatreduceinformationrisk.B.Externalauditorsdonothavethreatstotheirindependence,whileinternalauditorsfacepressuretocompromisetheirindependencebecauseofthenatureoftheirrelationshipwiththecompanybeingaudited.C.Only

3、internalauditorsmayperformoperationalaudits.D.Onlyexternalauditorsmayperformfinancialaudits.f.Independentauditorsoffinancialstatementsperformauditsthatreduceandcontrolwhat?A.ManagementbiasB.TheinformationriskfacedbyinvestorsC.WeakaccountingsystemsD.Qua

4、lityreviewsperformedbyotherpublicaccountingfirmsHowdoesanauditoruseprofessionalskepticisminanexternalaudit?BA.Professionalskepticismassumesthatmanagementishonest;thereforemanagementrepresentationsaresufficientappropriateevidence.B.Professionalskepticis

5、mrecognizesthatcircumstancesmayexistthatcausethefinancialstatementstobemateriallymisstated.C.Professionalskepticismincreasestheriskofusingfaultyassumptionsindeterminingthenature,timing,andextentoftheauditprocedures.D.Professionalskepticismisusedtoprove

6、management’shonestyandintegrityconcerningthefinancialstatements.d.Whichofthefollowingbestdescribesthethreattoindependenceifanauditorownsamaterialamountofsharesofanauditclient?CA.AnadvocacythreatB.AfamiliaritythreatC.Aself-interestthreatD.Aself-reviewth

7、reate.Anauditor’sindependencecouldbeconsideredimpairediftheauditorAA.Dependsonahighleveloffeesfromoneauditclient.B.Ownscommonstockbeforethecompanybecameanauditclient.C.Removesthememberoftheassuranceteamfromtheaudit.D.Withdrawsfromtheauditengagement.g.W

8、hichofthefollowingwouldbeanassuranceengagement?1)Advisingonthetaxeffectsofaproposedtransaction2)Designinganinternalcontrolsystemforanauditclient3)Preparingthefinancialrecordsandfinancialstatementsforaclient4)ConductinganexternalauditQue