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Chapter 5 Internal audit 第一单元测试 Part A testing

1、 问题:Which two of the following are elements of an assurance engagement?(i) A three-party relationship(ii) Suitable criteria(iii) Determination of materiality(iv) An engagement letter
选项：
A:(1) and (2) only
B:(1) and (3) only
C: (2) and (3) only
D:(1), (2) and (3)
答案: 【(1) and (2) only】

2、 问题:What is the correct order of the following stages involved in the development of an ISA?(1) Distribution of exposure draft for public comment(2) Consideration of comments received as a result of the exposure draft(3) Approval by IAASB members(4) Establishment of task force to develop draft standard(5) Discussion of proposed standard at a public meeting
选项：
A:A. (1), (5), (4), (3), (2)
B:B. (3), (4), (1), (2), (5)
C:C. (4), (5), (1), (2), (3)
D:D. (5), (4), (2), (1), (3)
答案: 【C. (4), (5), (1), (2), (3)】

3、 问题:Who normally appoints the external auditors of a company?
选项：
A:A. Directors
B:B. Shareholders
C:C. Audit committee
D:D. Senior management
答案: 【B. Shareholders】

4、 问题:Which of the following is the most appropriate definition of the external audit?
选项：
A:A. The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B:B. The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company’s internal control system.
C:C. The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:D. The external audit provides negative assurance on the truth and fairness of a company’s financial statements.
答案: 【A. The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.】

5、 问题:Which of the following is/are not a statutory right of the auditors of a limited liability company?(1) A right to attend all directors’ meetings and receive all notices and communications relating to such meetings. (2) A right to speak at general meetings on any part of the business that concerns them as auditors. (3) A right to attend any general meeting and receive all notices and communications relating to such meetings.
选项：
A:A (1) only
B:B (1) and (3)
C:C (2) only
D:D (2) and (3)
答案: 【A (1) only 】

6、 问题:Which of the following are recognized threats to independence and objectivity as identified in ACCA’s Code of Ethics and Conduct?(1) Familiarity (2) Self-interest (3) Integrity (4) Advocacy
选项：
A:A. (1), (2), (3) and (4)
B:B. (1), (2) and (4)
C:C. (2), (3) and (4)
D:D. (2) and (4) only
答案: 【B. (1), (2) and (4)】

7、 问题: In which of the following situations would the auditor be able to disclose confidential information about a client?(1) Disclosure is required by law. (2) Disclosure is permitted by law but the auditor has not requested the client’s permission. (3) The auditor suspects that the client has committed money-laundering offences.
选项：
A:A. (1) and (2) only
B:B. (1) and (3) only
C:C. (2) and (3) only
D:D. (1), (2) and (3)
答案: 【B. (1) and (3) only】

8、 问题: Who is ultimately responsible for a company’s system of internal controls?
选项：
A:A. External auditors
B:B. Board of directors
C:C. Internal auditors
D:D. Audit committee
答案: 【B. Board of directors】

9、 问题: AB & Co audits DEF Co. In accordance with ACCA Code of Ethics and Conduct which two of the following circumstances would constitute a threat to objectivity?(1) An employee of AB & Co owns shares in DEF Co but is not part of the audit team(2) The best friend of the engagement partner owns a significant indirect financial interest in DEF Co(3) The audit manager of DEF Co owns a small number of shares in DEF Co(4) The husband of the audit partner owns shares in DEF Co
选项：
A:A. (1) and (2)
B:B. (1) and (4)
C:C. (2) and (3)
D:D. (3) and (4)
答案: 【D. (3) and (4)】

10、 问题:Which of the following internal audit assignments described below is examination of the economy, efficiency and effectiveness of activities and processes?
选项：
A:A. Regulatory compliance audit
B:B. Value for money audit
C:C. Financial audit
D:D. IT audit
答案: 【B. Value for money audit】

11、 问题: Which two of the following characteristics apply to internal audit?(1) The purpose is to improve the company’s operations.(2) Reports to shareholders on whether the financial statements give a true and fair view of affairs.(3) Auditors may be employees of the company.(4) Evidence is collected in accordance with relevant ISAs.
选项：
A:A. (1) and (3)
B:B. (2) and (4)
C:C. (1) and (4)
D:D. (2) and (3)
答案: 【A. (1) and (3)】

12、 问题:Which type of risk is the internal auditor normally responsible for monitoring?
选项：
A:A Audit risk
B:B Business risk
C:C Audit risk and business risk
D:D Neither audit risk nor business risk
答案: 【B Business risk】

13、 问题:Which of the following internal audit assignments aims to monitor management’s performance that company policy is followed?
选项：
A:A Value for money
B:B Fraud investigation
C:C Financial
D:D Operational
答案: 【D Operational】

14、 问题:Which of the following is a limitation of the internal audit function?
选项：
A:A The internal audit report is not circulated to the members.
B:B Internal audit assignments are designed to meet the needs of the business.
C:C Internal auditors may be employees of the company.
D:D Internal auditors may report to an audit committee.
答案: 【C Internal auditors may be employees of the company.】

15、 问题:Which of the following activities should the internal audit function not be involved in?
选项：
A:A Monitoring of management’s performance
B:B Reviewing adequacy of management information for decision-making purposes
C:C Taking responsibility for the implementation of a new sales ledger system
D:D Assessing compliance with regulation relevant to the business
答案: 【C Taking responsibility for the implementation of a new sales ledger system 】

16、 问题:AAB & Co is the statutory auditor of Y Co, a public interest entity. Which of the following services is AAB & Co prohibited from providing to Y Co under any circumstances?
选项：
A:A. Provision of bookkeeping services
B:B. Assistance in the resolution of tax disputes
C:C. Internal audit services
D:D. Valuation services where the valuation will have a material effect on the financial statements
答案: 【D. Valuation services where the valuation will have a material effect on the financial statements 】

17、 问题:A private company has requested that its auditor prepare a valuation report on a prospective acquisition target in order to help it obtain finance for the acquisition from its bank. Which of the following threats may arise if the auditor agrees to take on this assignment?
选项：
A:A Self-review threat
B:B Familiarity threat
C:C Advocacy threat
D:D Self-interest threat
答案: 【C Advocacy threat】

18、 问题:Which of the following statements best reflects the auditor’s duty of confidentiality?
选项：
A:A Auditors must never, under any circumstances, disclose any matters of which they become aware during the course of the audit to third parties, without the permission of the client.
B:B Auditors may disclose any matters in relation to criminal activities to the police or taxation authorities, if requested to do so by the police or a tax inspector.
C:C Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.
D:D Auditors may only disclose matters to third parties without their client’s consent if the public interest or national security is involved.
答案: 【C Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.】

19、 问题:Directors are stewards of the investment made by shareholders in a company.
选项：
A:正确
B:错误
答案: 【正确】
分析：【Directors are stewards of the shareholders’ investment.】

20、 问题:The level of assurance provided by an external audit is absolute.
选项：
A:正确
B:错误
答案: 【错误】
分析：【The statement if false. The external audit provides only reasonable assurance on the truth and fairness of the financial statements. There are various reasons for this – the use of sampling to test transactions and balances, inherent limitations in the company’s internal control, evidence being persuasive rather than conclusive, and the use of judgment.】

Chapter 8 Introduction to audit evidence 第二单元测试

1、 问题:When gaining an understanding of the specific business operations of an audit client which of the following matters would an auditor need to consider?
选项：
A:Accounting principles and industry specific practices relevant to the client’s business
B:Acquisitions or disposals of the client’s business activities
C:Leasing of property, plant or equipment for use in the client’s business
D:Products or services and markets of the client’s business
答案: 【Products or services and markets of the client’s business】

2、 问题:1. Which of the following statements about materiality are correct?(1) Information is material if its omission or misstatement could influence the economic decisions of users of the financial statements.(2) Materiality is based on the auditor’s experience and judgement.(3) Materiality is always based on revenue.(4) Materiality should only be calculated at the planning stage of the audit.
选项：
A:(1), (2) and (3)
B: (1), (3) and (4)
C: (1) and (2)
D:(2) and (4)
答案: 【 (1) and (2)】

3、 问题:1. Which of the following procedures must the auditor use to obtain an understanding of the entity and its environment in accordance with ISA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment?(1) Analytical procedures(2) Inquiry(3) Confirmation(4) Reperformance
选项：
A: (1), (2) and (3)
B: (1) and (2）
C:(2), (3) and (4)
D: (1) and (4)

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