2020 审计与鉴证服务（2020春）(西安交通大学) 最新满分章节测试答案

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本课程起止时间为:2020-04-08到2020-07-01
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【作业】Chapter 8 Introduction to audit evidence 第8章讨论题

1、 问题:请分别列举3个资产负债表和损益表相关账户余额或交易的财务报表认定，并阐述其对应的审计具体目标。
评分规则: 【 关于各余额或交易相关的存在性、完整性、计价与分摊、截止期、权利与义务、披露等财务报表认定的含义及其审计具体目标的说明。
】

Chapter 7 Audit planning and documentation 第7章复习测试题

1、 问题:what are the purposes of planning the audit?To ensure appropriate attention is devoted to different areas of the audit To identify potential problem areasTo facilitate delegation of work to audit team members To ensure the audit is completed within budget and time restraints
选项：
A:(1), (2), (3) and (4)
B:(1), (3) and (4)
C:(1), (2) and (3)
D:(2) and (3)
答案: 【(1), (2) and (3) 】

2、 问题:Which of the following factors influence the form and content of audit working papers?(1) Risks of material misstatement(2) Exceptions identified(3) Nature of the package used for documentation(4) Cost to the audit
选项：
A: (1), (2) and (4)
B: (1), (3) and (4)
C: (1) and (2)
D:(2) and (4)
答案: 【 (1) and (2)】

3、 问题: Which of the following statements are correct with regard to the relationship between the audit plan and the audit strategy for an external audit engagement? (1) The audit plan should be developed before the audit strategy is established. (2) The audit plan and the audit strategy should be established and developed at the same time. (3) The overall audit strategy should be more detailed than the audit plan. (4) The audit strategy should be established before the audit plan is developed.
选项：
A: (1) and (3)
B: (2) only
C: (3) and (4)
D: (4) only
答案: 【 (4) only】

4、 问题:Which of the following would normally be included in the audit plan?
选项：
A:Reporting objectives
B:Industry-specific financial reporting requirements
C:Nature, timing, and the extent of planned risk assessment procedures
D:Nature of business segments
答案: 【Nature, timing, and the extent of planned risk assessment procedures】

5、 问题:The auditor of A Co wishes to reduce audit risk. Which of the following actions could the auditor take to achieve this?Increase sample sizes Reduce control riskAssign more experienced staff to the engagement team
选项：
A:(1) only
B:(2) only
C:(1) and (3)
D:(2) and (3)
答案: 【(1) and (3)】

6、 问题:When determining whether the preconditions for an audit are present the auditor obtains management’s agreement that it acknowledges and understands its responsibilities. Which of the following is not included in the agreement obtained by the auditor?
选项：
A:Management’s responsibility for preparing the financial statements
B:Management’s responsibility for internal control to enable the preparation of financial statements which are free from material misstatement
C:Management’s responsibility to provide the auditor with all information relevant to the preparation of the financial statements
D:Management’s responsibility to prevent and detect fraud
答案: 【Management’s responsibility to prevent and detect fraud 】

7、 问题:Which of the following must be included in an audit engagement letter?
选项：
A:Arrangements concerning the use of experts
B: Obligations to make audit working papers available to other parties
C: Expected form and content of any reports
D:Basis on which fees are computed
答案: 【 Expected form and content of any reports】

8、 问题:F Co owns a chain of four restaurants, and is subject to national regulation concerning hygiene in the food preparation process. Non-compliance can result in a large fine, or closure of the restaurant concerned.As F Co’s external auditor, what is your responsibility regarding the company’s compliance with the hygiene regulations?
选项：
A:Actively prevent and detect non-compliance with the regulations
B: Perform specific audit procedures to identify possible non-compliance
C:Obtain sufficient appropriate audit evidence about F Co’s compliance with the regulations
D:Nothing – the food hygiene regulations do not have a direct effect on the financial statements
答案: 【 Perform specific audit procedures to identify possible non-compliance】

9、 问题:In accordance with ISA 250 Consideration of laws and regulations in an audit of financial statements what are the responsibilities of the external auditor?
选项：
A:To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have both a direct and indirect effect on the financial statements
B:To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have a direct effect on the financial statements only
C:To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have an indirect effect on the financial statements only
D:To prevent and detect all non-compliance with laws and regulations which affect the business
答案: 【To prevent and detect all non-compliance with laws and regulations which affect the business】

10、 问题:Is the following statement regarding the interim audit true or false?The higher the risk of material misstatement the more likely it is that the auditor will decide to perform substantive procedures during the interim audit rather than at the period end.
选项：
A:正确
B:错误
答案: 【错误】
分析：【In accordance with ISA 330 The auditor’s responses to assessed risks the auditor is more likely to perform procedures at the period end where there is a high risk of material misstatement.】

11、 问题:Is the following statement true or false regarding the retention of working papers?ACCA recommends that working papers should be retained for a minimum period of five years.
选项：
A:正确
B:错误
答案: 【错误】
分析：【ACCA recommends a minimum retention period of seven years.】

12、 问题:Performance materiality levels are higher than the materiality for the financial statements as a whole.
选项：
A:正确
B:错误
答案: 【错误】
分析：【The statement is false. Performance materiality levels are set lower than materiality for the financial statements as a whole.】

Chapter 2 Statutory audit and regulation 第二章复习测试

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

2、 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 】

3、 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: (1) only
B:(1) and (3)
C:(2) only
D: (2) and (3)
答案: 【 (1) only】

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

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

6、 问题:Which of the following statements best reflects the auditor’s duty of confidentiality?
选项：
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: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: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:Auditors may only disclose matters to third parties without their client’s consent if the public interest or national security is involved.
答案: 【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.】

7、 问题:The format of the internal audit report is governed by statute
选项：
A:正确
B:错误
答案: 【错误】
分析：【The format and content of the internal audit report will depend on the nature of the assignment. The form and content of the external audit report is governed by a combination of statute and ISAs.】

Chapter 3 Corporate governance 第3章复习测试

1、 问题:Which of the following statements is true regarding the audit committee?
选项：
A: An audit committee must comprise at least four independent non-executive directors.
B:Where there is no internal audit function the audit committee should consider the need for one on an annual basis.
C:The role and responsibilities of the audit committee are set out in statute.
D:Every company must have an audit committee
答案: 【Where there is no internal audit function the audit committee should consider the need for one on an annual basis.】

2、 问题: Which of the following are valid disadvantages of having an audit committee?
选项：
A: It can undermine the authority of the board of directors.
B:The internal audit function may communicate directly with the audit committee rather than with management.
C: It may be difficult to find non-executive directors with the relevant experience.
D: The role and responsibilities of the audit committee are set out in statute.
答案: 【 It may be difficult to find non-executive directors with the relevant experience. 】

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