2021答案审计与认证业务(A)-F8 最新满分章节测试答案

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01 Audit and other assurance engagements test 1

01 Audit and other assurance engagements test 1

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

2、问题:Which of the following is the most appropriate definition of the external audit?
选项：
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:The external audit is an exercise carried out in order to give an opinion on the effectiveness of company’s internal control system
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:The external audit provides negative assurance on the truth and fairness of a company’s financial statements
答案: 【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.】

3、问题:One of the primary sources of information about a company is the financial statements. The directors are responsible for preparing the financial statements. which of the following is one explanation of the need for an independent audit of these financial statements?
选项：
A:The directors may lack the necessary skills or knowledge to prepare financial statements that are ture and fair
B:All companies are required by law to have their financial statements audited by an independent , professionally qualified accountant.
C:An independent audit will ensure that the correct tax is paid to the tax authorities
D:The directors often directly benefit from reporting higher profits as director’s remuneration may include bonuses linked to the level of profits achieved . this creates a conflict of interest.
答案: 【The directors often directly benefit from reporting higher profits as director’s remuneration may include bonuses linked to the level of profits achieved . this creates a conflict of interest.】