2022 Auditing(华东交通大学) 最新满分章节测试答案

文章目录[隐藏]

CHAPTER 1 THE DEMAND FOR AUDIT AND ASSURANCE SERVICES Chapter Test
CHAPTER 2 THE CPA PROFESSION Chapter Test
CHAPTER 3 AUDIT REPORTS Chapter Test
CHAPTER 8 AUDIT PLANNING AND ANALYTICAL PROCEDURES Chapter Test
【作业】CHAPTER 4 PROFESSIONAL ETHICS Ethic Comments
Chapter 9 MATERIALITY AND RISK Chapter Test
CHAPTER 5 LEGAL LIABILITY Chapter Test
CHAPTER 6 AUDIT RESPONSIBILITIES AND OBJECTIVES Chapter Test
CHAPTER 7 AUDIT EVIDENCE Chapter Test
CHAPTER 4 PROFESSIONAL ETHICS Chapter Test

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2022-03-21到2022-07-01

CHAPTER 1 THE DEMAND FOR AUDIT AND ASSURANCE SERVICES Chapter Test

1、问题:The Sarbanes-Oxley Act applies to which of the following companies?萨班斯-奥克斯利法案适用于哪些公司？
选项：
A:Privately held companies.私人控股公司
B: Public companies.公众公司
C:All public companies and privately held companies with assets greater than $500 million.所有资产规模超过5亿元的公众公司和私人控股公司
D:All companies.所有公司
答案: 【 Public companies.公众公司】

2、问题:Which of the following is not a SysTrust Services principle as defined by the AICPA? 下列选项中那一项不是AICPA对系统认证服务原则的定义？
选项：
A:Online privacy.在线隐私
B:Availability.可获得性
C:Processing integrity.处理完整性
D:Operational integrity.操作完整性
答案: 【Operational integrity.操作完整性】

3、问题:The trait that distinguishes auditors from accountants is the: 审计师与会计师的区别特质在于：
选项：
A:auditor’s ability to interpret accounting principles generally accepted in the United States.审计师解释美国公认会计准则的能力。
B:auditor’s education beyond the Bachelor’s degree.审计师的教育超过了学士学位水平。
C:auditor’s ability to interpret FASB Statements.审计师解释美国会计准则委员会会计准则的能力。
D:auditor’s accumulation and interpretation of evidence related to a company’s financial statements. 审计师对公司财务报表相关证据的收集和解释能力。
答案: 【auditor’s accumulation and interpretation of evidence related to a company’s financial statements. 审计师对公司财务报表相关证据的收集和解释能力。】

4、问题:The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. 外部审计师评价对外公布的财务报告的标准是公认审计准则
选项：
A:正确
B:错误
答案: 【错误】

CHAPTER 2 THE CPA PROFESSION Chapter Test

1、问题:1、 Sarbanes-Oxley and the Securities Exchange Commission restrict auditors from providing many consulting services to their publically traded audit clients. Which of the following is true for auditors of publically traded companies? I.    They are restricted from providing consulting services to privately held companies.II. There is no restriction on providing consulting services to non-audit clients. 萨班斯-奥克斯利法案（Sarbanes-Oxley）和美国证券交易委员会（Securities exchangecommission）限制审计师向公开交易的审计客户提供多项咨询服务。对于上市公司的审计师，以下哪项是正确的I. 他们被限制向私人控股公司提供咨询服务。II. 向非审计客户提供咨询服务不受限制。
选项：
A: I only
B:  II only
C: I and II
D: Neither I or II
答案: 【  II only】

2、问题:The organization that is responsible for providing oversight for auditors of public companies is called the （）. 负责监督上市公司审计师的组织被称为（）。
选项：
A: Auditing Standards Board. 审计准则委员会
B:American Institute of Certified Public Accountants.美国注册会计师协会
C: Public Oversight Board. 公共监管委员会
D: Public Company Accounting Oversight Board.上市公司会计监管委员会
答案: 【 Public Company Accounting Oversight Board.上市公司会计监管委员会】

3、问题:The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the: （）当公司计划向公众发行新证券时，必须向证券交易委员会提交的表格为：（）
选项：
A: Form S-1.
B: Form 8-K.
C: Form 10-K.
D: Form 10-Q.
答案: 【 Form S-1.】

4、问题:5、 Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: （   ）由上市公司会计监督委员会颁布的准则必须由注册会计师遵循，注册会计师审计：（）
选项：
A:  both private and public companies. 私人控股企业和公众公司
B:  public companies only. 仅仅只是公众公司
C:private companies, public companies, and nonprofit entities.私人控股公司，公众公司和非营利组织
D:    private companies only. 仅仅只是私人控股公司
答案: 【  public companies only. 仅仅只是公众公司】

5、问题:Many small/local accounting firms do not perform audits as their primary services to their clients include accounting and tax. 许多小型/本地会计师事务所不提供审计服务，因为它们向客户提供的主要服务包括会计和税务。
选项：
A:正确
B:错误
答案: 【正确】

CHAPTER 3 AUDIT REPORTS Chapter Test

1、问题:The scope paragraph of the standard unqualified audit report states that the audit is designed to: （  ）标准无保留意见审计报告的范围段规定，审计的目的是：（）
选项：
A: discover all errors and/or irregularities.发现所有错误和/或异常情况。
B:  discover material errors and/or irregularities. 发现重大错误和/或异常情况。
C:  conform to generally accepted accounting principles.   符合公认的会计原则
D: obtain reasonable assurance whether the statements are free of material misstatement.对报表是否不存在重大错报获取合理保证
答案: 【 obtain reasonable assurance whether the statements are free of material misstatement.对报表是否不存在重大错报获取合理保证】

2、问题: The introductory paragraph of the standard audit report states that the financial statements are: （）标准审计报告引言段指出，财务报表是：（）
选项：
A:the responsibility of the auditor. 审计员的责任
B:the responsibility of management. 管理层的责任
C: the joint responsibility of management and the auditor. 管理层和审计员的共同责任
D:none of the above.以上都不是
答案: 【the responsibility of management. 管理层的责任】

3、问题: Which of the following is true concerning financial statements issued by a U.S. entity to the Securities and Exchange Commission? （）美国企业向美国证券交易委员会发布提交的财务报表，以下哪项是正确的( ）
选项：
A: Financial statements can be prepared using International Financial Reporting Standards. 财务报表可采用国际财务报告准则编制。
B:The United States now allows an auditor to perform an audit of financial statements of a U.S. entity in accordance with both GAAS and International Audit Standards. 美国现在允许审计师根据公认会计准则和国际审计准则对美国企业的财务报表进行审计。
C: The United States only allows an auditor to perform an audit of financial statement of an entity in accordance with GAAS if they are using International Financial Reporting Standards. 对于使用国际财务报告准则编制的财务报表，美国也只允许审计师根据公认审计准则对其进行审计
D: An audit that uses both the GAAS and International Audit standards must modify the scope paragraph to include both sets of standards. 同时使用公认审计准则（GAAS）和国际审计准则进行审计，必须修改范围段，以包含这两套标准。
答案: 【 The United States only allows an auditor to perform an audit of financial statement of an entity in accordance with GAAS if they are using International Financial Reporting Standards. 对于使用国际财务报告准则编制的财务报表，美国也只允许审计师根据公认审计准则对其进行审计】

4、问题:PCAOB Auditing Standard No. 2 requires the audit of internal control over financial reporting to be integrated with: （  ） PCAOB第2号审计准则要求对财务报告内部控制的审计应与以下内容相结合：（）
选项：
A: the audit of the financial statements.     财务报表审计。
B: the quarterly review of financial information. 财务信息季度审阅。
C:the review of annual financial statements. 年度财务报表审阅。
D: None of the above.以上都不是。
答案: 【 the audit of the financial statements.     财务报表审计。】

5、问题:AICPA professional standards provide uniform wording for the auditor’s report to enable users of the financial statements understand the audit report. AICPA专业标准为审计报告提供了统一的措辞，使财务报表使用者能够理解审计报告。
选项：
A:正确
B:错误
答案: 【正确】

CHAPTER 8 AUDIT PLANNING AND ANALYTICAL PROCEDURES Chapter Test

1、问题:Which of the following is not correct regarding an auditor’s decision that a lower acceptable audit risk is appropriate? （）以下哪项对于审计师认为较低的可接受审计风险是适当的决定是不正确的？（）
选项：
A:More evidence is accumulated.收集了更多的证据。
B:Less evidence is accumulated.收集的证据较少。
C:Special care is required in assigning experienced staff.在指派有经验的员工时需要特别小心。
D:Review of audit documentation is performed by personnel not assigned to the engagement.审计工作底稿的复核由未分配到审计业务的人员执行。
答案: 【Less evidence is accumulated.收集的证据较少。】

2、问题:When may the auditor refer to a specialist in the audit report? （）审计师何时可以在审计报告中提及专家？（）
选项：
A:Only if the specialist’s report results in a modification of the audit opinion- YesOnly if the specialist assisted in the audit of an account material to the financial statements- Yes仅当专家报告导致修改审计意见时-是仅当专家协助审计财务报表中的账目材料时-是
B:Only if the specialist’s report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial statements- No仅当专家报告导致修改审计意见时-否当专家协助审计财务报表中的账目材料时-否
C:Only if the specialist’s report results in a modification of the audit opinion—YesOnly if the specialist assisted in the audit of an account material to the financial Statements- No仅在专家报告导致审计意见修改的情况下-是仅当专家协助审计财务报表中的账目材料时-否
D:Only if the specialist’s report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial Statements- Yes仅当专家报告导致审计意见修改时-否仅当专家协助审计财务报表中的账目材料时-是
答案: 【Only if the specialist’s report results in a modification of the audit opinion—YesOnly if the specialist assisted in the audit of an account material to the financial Statements- No仅在专家报告导致审计意见修改的情况下-是仅当专家协助审计财务报表中的账目材料时-否】

3、问题:Most auditors assess inherent risk as high for related parties and related-party transactions because: （）大多数审计师对关联方和关联方交易的固有风险评估为高风险，这是因为：（）
选项：
A:of the unique classification of related-party transactions required on the balance sheet.资产负债表上要求的关联方交易的唯一分类。
B: of the lack of independence between the parties.各方之间缺乏独立性。
C:of the unique classification of related-party transactions required on the income statement.损益表中要求的关联方交易的唯一分类。
D: it is required by generally accepted accounting principles.这是公认会计原则的要求。
答案: 【 of the lack of independence between the parties.各方之间缺乏独立性。】