2021 审计学（双语）(山东财经大学)1465414564 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-09-04到2022-01-10
本篇答案更新状态:已完结

Chapter One chapter 1

1、 问题: The review of a company’s financial statements by a CPA firm
选项：
A:Is substantially less in scope of procedures than an audit.
B:Requires detailed analysis of the major accounts
C:Is of similar scope as an audit and adds similar credibility to the statements.
D:Culminates in issuance of a report expressing the CPA’s opinion as to the fairness of the statements
答案: 【Is substantially less in scope of procedures than an audit.】

2、 问题:Which of the following types of services is generally provided only by CPA firms?
选项：
A:Tax audits
B:Financial statement audits
C:Compliance audits
D:Operational audits
答案: 【Financial statement audits】

3、 问题:Which of the following has primary responsibility for the fairness of the representations made in the financial statements？
选项：
A:client’s management
B:Independent auditor
C:Audit committee
D:AICPA
答案: 【client’s management】

4、 问题:which of the following is an example of a compliance audit?
选项：
A:An audit of financial statements
B:An audit of a company’s policies and procedures for adhering to environmental laws and regulations
C:An audit of a company’s internal control over financial reporting.
D:An audit of the efficiency and effectiveness of a company’s legal department.
答案: 【An audit of a company’s policies and procedures for adhering to environmental laws and regulations】

5、 问题:Which of the following audit can be implemented by internal auditor?
选项：
A:financial statement audit
B:compliance audit
C:operational audit
D:integrated audit
答案: 【financial statement audit;
compliance audit;
operational audit】

6、 问题:operational audit includes audits of efficiency, effectiveness, and adequacy.
选项：
A:正确
B:错误
答案: 【错误】
分析：【operational audit includes audits of efficiency, effectiveness, and economy.】

7、 问题:integrated audit refers that the auditor implement the audit of financial statement and internal control together.
选项：
A:正确
B:错误
答案: 【错误】
分析：【integrated audit refers that the auditor implement the audit of financial statement and internal control over financial reporting together.】

8、 问题:attestation services include examination, review and agree-upon procedures.
选项：
A:正确
B:错误
答案: 【正确】

9、 问题:Review refers that an engagement designed to express (         ) assurance relating to subject matter or an assertion.
答案: 【limited】

10、 问题:The professional staff of a typical national public accounting firm includes partners,senior auditors,(            )and staff auditors.
答案: 【managers】

Chapter 9 Audit report Test of Chapter 9

1、 问题:What type or types of audit opinion are appropriate when financial statements are materially and pervasively misstated?
选项：
A:unmodified opinion
B:qualified opinion
C:disclaimer of opinion
D:adverse opinion
答案: 【adverse opinion】

2、 问题:The auditors’ report should be dated as of the date the:
选项：
A:report is delivered to the client
B:auditors have accumulated sufficient appropriate evidence
C:fiscal period under audit ends
D:peer review of the working papers is completed.
答案: 【auditors have accumulated sufficient appropriate evidence】

3、 问题:A material departure from generally accepted accounting principles will not result in auditor consideration of:
选项：
A:whether to issue an adverse opinion rather than a disclaimer of opinion
B:whether to issue a disclaimer of opinion rather than a qualified opinion.
C:whether to issue a disclaimer of opinion rather than a unmodified opinion.
D:whether to issue a qualified opinion rather than an adverse opinion
答案: 【whether to issue an adverse opinion rather than a disclaimer of opinion;
whether to issue a disclaimer of opinion rather than a qualified opinion.;
whether to issue a disclaimer of opinion rather than a unmodified opinion.】

4、 问题:Modified Opinion audit reports include:
选项：
A:unmodified audit report
B:qualified audit report
C:adverse audit report
D:disclaimer of opinion audit report
答案: 【qualified audit report;
adverse audit report;
disclaimer of opinion audit report】

5、 问题:A qualified opinion states that the financial statements are presented fairly in conformity with generally accepted accounting principles “except for” the effects of some matter.
选项：
A:正确
B:错误
答案: 【正确】

6、 问题:A disclaimer of opinion means that due to a significant scope limitation, the auditors were unable to form an opinion or did not form an opinion on the financial statements. 
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:misstatements only include factual misstatements and judgmental misstatements.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:Departure from GAAP means that the auditors cannot collect the evidence they need.
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:Audit report provids an independent and expert opinion on the fairness of financial statements 
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:The audit reports can be divided into standard audit report and (    ) audit report. 
答案: 【non-standard】

chapter 3 Professional Ethics chapter 3

1、 问题:ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard? 
选项：
A:Staff assistant on the audit
B:An audit partner in the Eloi office
C:A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.
D:The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit)
答案: 【An audit partner in the Eloi office】

2、 问题:Auditors are periodically punished for holding an investment in a client. This violates which ethical rule?
选项：
A:Integrity
B:Independence
C:Non compliance with GAAP
D:Confidentiality
答案: 【Independence】

3、 问题:Which of the following is not a broad category of threat to auditor independence?
选项：
A:Familiarity
B:Safeguards implemented by the client
C:Financial self interest
D:Undue Influence
答案: 【Safeguards implemented by the client】

4、 问题:A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm’s revenues come from this client. Which statement is most likely to be true?
选项：
A:Appearance of independence may be lacking
B:The small CPA firm does not have the proficiency to perform a larger audit
C:The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit
D:The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.
答案: 【Appearance of independence may be lacking】

5、 问题:Which of the following forms of advertising would most likely be considered not a violation of the Professional Code? 
选项：
A:Advertising including the types of services offered and the standard fees for the services.
B:Advertising including the experience of the firm’s professional staff.
C:Advertising including an indication that the firm has a close relationship with several tax court judges.
D:Advertising including the percentage of the firm’s staff that have CPA certificates.