审计学练习题 (23).pdf

《审计学练习题 (23).pdf》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、CHAPTER23Multiple-ChoiceQuestions1.Whichofthefollowingmisstatementsismostlikelytobeuncoveredduringanauditofaeasyclient’sbankreconciliation?ca.Duplicatepaymentofavendor’sinvoice.b.Billingacustomeratalowerpricethanindicatedbycompanypolicy.c.Failuretorecordacollectionofanotereceivablebytheban

2、kontheclient’sbehalf.d.Paymenttoanemployeeformorethanthehoursactuallyworked.2.Whichofthefollowingisthefocusofanauditofcashformostcompanies?easya.Generalcashaccount.ab.Payrollcashaccount.c.Pettycashaccount.d.Moneymarketaccount.3.Thetestofdetailsofbalancesprocedurethatrequirestheauditortofoo

3、ttheoutstandingcheckeasylistanddepositsintransitisanattempttosatisfywhichauditobjective?ca.Cutoff.b.Presentationanddisclosure.c.Detailtie-in.d.Completeness.4.Whichofthefollowingcyclesdoesnotaffectcashinbank?easya.Capitalacquisitionscycle.bb.Inventoryandwarehousing.c.Payrollandpersonnelcycl

4、e.d.Acquisitionsanddisbursements.5.Theauditobjectiveofdeterminingthatcashinbank,asstatedonthereconciliation,footseasycorrectlyandagreeswiththegeneralledgercanbetestedbywhichofthefollowingcprocedures?a.Performingtestsforkiting.b.Receivingandtestingacutoffbankstatement.c.Footingtheoutstandin

5、gcheckslistandthelistofdepositsintransit.d.Examiningtheminutesoftheboardofdirectorsforrestrictionsontheuseofcash.6.Thetestdetailsofbalancesprocedurethatrequirestheauditortotracethebookbalanceontheeasyreconciliationtothegeneralledgerisanattempttosatisfytheauditobjectiveof:aa.detailtie-in.b.

6、existence.c.completeness.d.accuracy.7.Whichofthefollowingstatementsiscorrect?easya.Auditorsmustobtainbankconfirmationsoneveryaudit.db.Auditorsobtainbankconfirmationsattheirdiscretion.c.Auditingstandardsdonotaddressspecificrequirementsregardingbankconfirmations.d.Auditingstandardsdonotrequi

7、rebankconfirmationsexceptwhenthereisanunusuallylargenumberofinactivebankaccounts.23-18.Cashisimportanttoauditorsprimarilybecauseofthepotentialfor:easya.errors.bb.fraud.c.liquidity.d.expenditures.9.Apartial-periodbankstatementandtherelatedcanceledchecks,duplica