2015年6月 F8 mock exam 考题及答案.pdf

《2015年6月 F8 mock exam 考题及答案.pdf》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、Multiplechoicequestions（20marks）1.Whichtwoofthefollowingareelementsofanassuranceengagement?(1)Athree-partyrelationship(2)Suitablecriteria(3)Determinationofmateriality(4)AnengagementletterA(1)and(2)onlyB(1)and(3)onlyC(2)and(3)onlyD(1),(2)and(3)2.Whonormallyappo

2、intstheexternalauditorsofacompany?ADirectorsBShareholdersCAuditcommitteeDSeniormanagement3.Whichofthefollowingisthemostappropriatedefinitionoftheexternalaudit?ATheexternalauditisanexercisecarriedoutbyauditorsinordertogiveanopiniononwhetherthefinancialstatement

3、sofacompanyaremateriallymisstated.BTheexternalauditisanexercisecarriedoutinordertogiveanopinionontheeffectivenessofacompany'sinternalcontrolsystem.CTheexternalauditisperformedbymanagementtoidentifyareasofdeficiencywithinacompanyandtomakerecommendationstomitiga

4、tethosedeficiencies.DTheexternalauditprovidesnegativeassuranceonthetruthandfairnessofacompany'sfinancialstatements4.Inwhichofthefollowingsituationswouldtheauditorbeabletodiscloseconfidentialinformationaboutaclient?(1)Disclosureisrequiredbylaw.(2)Disclosureispe

5、rmittedbylawbuttheauditorhasnotrequestedtheclient'spermission.(3)Theauditorsuspectsthattheclienthascommittedmoney-launderingoffences.A(1)and(2)onlyB(1)and(3)onlyC(2)and(3)onlyD(1),(2)and(3)5.Whoisultimatelyresponsibleforacompany'ssystemofinternalcontrols?AExte

6、rnalauditorsBBoardofdirectorsCInternalauditorsDAuditcommittee6.Whichofthefollowingstatementsaboutmaterialityarecorrect?(1)Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusersofthefinancialstatements.(2)Materialityisbasedont

7、heauditor'sexperienceandjudgement.(3)Materialityisalwaysbasedonrevenue.(4)Materialityshouldonlybecalculatedattheplanningstageoftheaudit.A(1),(2)and(3)B(1),(3)and(4)C(1)and(2)D(2)and(4)7.Whatarethetwoelementsoftheriskofmaterialmisstatementattheassertionlevel?AI

8、nherentriskanddetectionriskBAuditriskanddetectionriskCInherentriskandcontrolriskDDetectionriskandcontrolrisk8.'Auditrisk'representstheriskthattheauditorwillgiveaninappropriateopini