审计课后选择题.pdf

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1、CHAPTER1THEDEMANDFORAUDITANDOTHERASSURANCESERVICES1-1Whichofthefollowingbestdescribeswhyanindependentauditorisaskedtoexpressanopiniononthefairpresentationoffinancialstatements?>Theopinionofanindependentpartyisneededbecauseacompanymaynotbeobjectivewithres

2、pecttoitsownfinancialstatements.1-2Independentauditingcanbestbedescribedas?>adisciplinethatatteststotheresultsofaccountingandotherfunctionaloperationsanddata.1-3Whichofthefollowingprofessionalserviceswouldbeconsideredanattestationengagement?>Anengagement

3、toreportonstatutoryrequirements.1-4Inperforminganattestationengagement,aCPAtypically?>expressesaconclusionaboutanassertion.1-5Operationalauditsgenerallyhavebeenconductedbyinternalauditorsandgovernmentalauditagenciesbutmaybeperformedbycertifiedpublicaccou

4、ntants.Aprimarypurposeofanoperationalauditistoprovide?>ameasureofmanagementperformanceinmeetingorganizationalgoals.1-6Incomparisontotheexternalauditor,aninternalauditorismorelikelytobeconcernedwith?>operationalauditing.1-7Whichofthefollowingbestdescribes

5、theoperationalaudit?>Itconcentratesonseekingaspectsofoperationsinwhichwastecouldbereducedbytheintroductionofcontrols.1-8Complianceauditingoftenextendsbeyondauditsleadingtotheexpressionofopiniononthefairnessoffinancialpresentationandincludesauditsofeffici

6、ency,economy,effectiveness,aswellas?>adherencetospecificrulesorprocedures.CHAPER2THECPAPREFESSION2-1Thefirstgeneralstandard,whichstatesinpartthattheauditistobeperformedbyapersonorpersonshavingadequatetechnicaltraining,requiresthatanauditorhave?>education

7、andexperienceinthefieldofauditing.2-2Whichofthefollowingbestdescribeswhatismeantbygenerallyacceptedauditingstandards?>Actstobeperformedbytheauditors.2-3Thegeneralgroupofthegenerallyacceptedauditingstandardsincludesarequirementthat?>dueprofessionalcarebee

8、xercisedbytheauditor.2-4Whatisthegeneralcharacterofthethreegenerallyacceptedauditingstandardsclassifiedasstandardsoffieldwork?>Thecriteriaofauditplanningandevidencegathering.2-5ACPAfirmisreasonablyassuredofmeetingitsrespon