2020 Audit and Assurance(Dongbei University of Finance & Economics) 最新满分章节测试答案

文章目录[隐藏]

Chapter1 Audit Framework and Regulation Chapter1 Unit Test
【作业】Chapter1 Audit Framework and Regulation Chapter1 Assignment
Chapter2Code of Ethics and Responsibility Chapter2 Unit Test
【作业】Chapter2Code of Ethics and Responsibility Chapter2 Assignment
Chapter3Assertion, Audit Evidence and Procedures Chapter3Unit Test
【作业】Chapter3Assertion, Audit Evidence and Procedures Chapter3Assignment
Chapter4 Planning Chapter4 Unit Test
【作业】Chapter4 Planning Chapter4 Assignment
Chapter5 Risk Assessment (Part 1) Chapter5 Unit Test 1
【作业】Chapter5 Risk Assessment (Part 1) Chapter5 Assignment 1
Chapter5 Risk Assessment (Part 2) Chapter5 Unit Test 2
【作业】Chapter5 Risk Assessment (Part 2) Chapter5 Assignment 2
Chapter6 Risk Response Chapter6 Unit Test
【作业】Chapter6 Risk Response Chapter6 Assignment
Chapter7 Audit Review and Finalization Chapter7 Unit Test
【作业】Chapter7 Audit Review and Finalization Chapter7 Assignment
Chapter8 Audit Opinion and Reports (Part 1) Chapter8 Unit Test 1
Chapter8 Audit Opinion and Reports (Part 2) Chapter8 Unit Test 2
【作业】Chapter8 Audit Opinion and Reports (Part 1) Chapter8 Assignment 1
【作业】Chapter8 Audit Opinion and Reports (Part 2) Chapter8 Assignment 2

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-12-28到2021-05-19

Chapter1 Audit Framework and Regulation Chapter1 Unit Test

1、问题:Who are involved in the three party relationship?
选项：
A:Practitioner
B:Responsible party
C:Intended users
D:Internal auditors
答案: 【Practitioner;
Responsible party;
Intended users】

2、问题:Which of the following engagements are assurance?
选项：
A:Audit
B:Review
C:Other assurance
D:Compilation
答案: 【Audit;
Review;
Other assurance】

3、问题:Which of the following engagements are related service?
选项：
A:Audit
B:Review
C:Compilation
D:Agreed upon
答案: 【Compilation;
Agreed upon】

4、问题:Which of the following items are elements of assurance?
选项：
A:Subject matter
B:Suitable criteria
C:Evidence
D:Assurance report
答案: 【Subject matter;
Suitable criteria;
Evidence;
Assurance report】

5、问题:Which of the following items are limitations of external audits?
选项：
A:Sampling
B:Subjectivity
C:Evidence is persuasive not conclusive
D:Audit report format
答案: 【Sampling;
Subjectivity;
Evidence is persuasive not conclusive;
Audit report format】

6、问题:The intended user is the person who requires the assurance report.
选项：
A:正确
B:错误
答案: 【正确】

7、问题:The responsible party is the organization responsible for preparing the subject matter to be reviewed.
选项：
A:正确
B:错误
答案: 【正确】

8、问题:The practitioner is the professional who will review the auditor’s report and provide the assurance.
选项：
A:正确
B:错误
答案: 【错误】

9、问题:Review engagements are often undertaken as an alternative to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures.
选项：
A:正确
B:错误
答案: 【正确】

10、问题:A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procedures such as analytical review and enquiry used extensively.
选项：
A:正确
B:错误
答案: 【正确】

11、问题:External audit is a high but not absolute level of assurance is provided, this is known as reasonable assurance. This provides comfort that the financial statements present fairly in all material respects (or are true and fair) and are free of material misstatements.
选项：
A:正确
B:错误
答案: 【正确】

12、问题:Review engagements require that the practitioner gathers sufficient evidence to be satisfied that the subject matter is plausible.
选项：
A:正确
B:错误
答案: 【正确】

13、问题:Negative assurance is given whereby the practitioner confirms that nothing has come to their attention which indicates that the subject matter contains material misstatements in an audit.
选项：
A:正确
B:错误
答案: 【错误】

【作业】Chapter1 Audit Framework and Regulation Chapter1 Assignment

1、问题:Explain the purpose of review engagements and how these differ from external audits.
评分规则: 【 Review engagements are often undertaken as an alternative to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures.This would involve the practitioner undertaking procedures to state whether anything has come to their attention which causes the practitioner to believe that the financial data is not in accordance with the financial reporting framework.
A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procedures such as analytical review and enquiry used extensively.
In addition, the practitioner does not need to comply with ISAs as these only relate to external audits.
】

2、问题:Describe the level of assurance provided by external audits and review engagements.
评分规则: 【 The level of assurance provided by audit and review engagements is as follows:External audit – A high but not absolute level of assurance is provided, this is known as reasonable assurance.This provides comfort that the financial statements present fairly in all material respects （or are true and fair） and are free of material misstatements.
Review engagements – where an opinion is being provided, the practitioner gathers sufficient evidence to be satisfied that the subject matter is plausible; in this case negative assurance is given whereby the practitioner confirms that nothing has come to their attention which indicates that the subject matter contains material misstatements.
】

Chapter2Code of Ethics and Responsibility Chapter2 Unit Test

1、问题:which of the following options best identifies the threats to independence from providing payroll services?
选项：
A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: 【Self-review】

2、问题:which of the following options best identifies the threats to independence from assisting the selection of a new financial controller?
选项：
A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: 【Self-interest】

3、问题:which of the following options best identifies the threats to independence from liaising with the tax authority on behalf of the client?
选项：
A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: 【Advocacy】

4、问题:During the course of the audit of Fir Co, a suspicious cash transfer has been identified. The audit team has reported this to the relevant firm representative as a potential money-laundering transaction.<br>Which of the following statements is true regarding the confidentiality of this information?
选项：
A:Details of the transaction can only be disclosed with the permission of Fir Co.
B:If there is a legal requirement to report money-laundering, this overrides the principle of confidentiality
C:The accounting firm is not permitted to disclose details of the suspicious transaction as the information has been obtained during the course of the audit
D:In order to maintain confidentiality, the accounting firm should report their concerns anonymously
答案: 【If there is a legal requirement to report money-laundering, this overrides the principle of confidentiality】

5、问题:Which TWO of the following are fundamental principles as stated in the Code of Ethics?
选项：
A:Objectivity
B:Independence
C:Confidentiality
D:Professional skepticism
答案: 【Objectivity;
Confidentiality】

6、问题:For which TWO of the following situations should an auditor make VOLUNTARY disclosure?
选项：
A:If an auditor knows or suspects his client is engaged in money laundering
B:Where disclosure is made to non-governmental bodies
C:Where it is in the public interest to disclose
D:If an auditor suspects his client has committed terrorist offences
答案: 【Where disclosure is made to non-governmental bodies;
Where it is in the public interest to disclose】

7、问题:Which of the following situations could compromise the independence of auditors in a financial statements audit?
选项：
A:Overdue fees
B:Lowballing
C:Contingent fee
D:high percentage of fees from one client
答案: 【Overdue fees;
Lowballing;
Contingent fee;
high percentage of fees from one client】

8、问题:The obligation of confidentiality continues even though a professional relationship has ended.
选项：
A:正确
B:错误
答案: 【正确】

9、问题:There are circumstances where auditors may disclose information to third parties without first obtaining permission.
选项：
A:正确