2022知到答案 审计学（华东交通大学） 最新完整智慧树知到满分章节测试答案

第一章 单元测试

1、 问题:The Sarbanes-Oxley Act applies to which of the following companies? （ ）
选项：
A:All companies.
B:Privately held companies.
C:Public companies.
D:All public companies and privately held companies with assets greater than $500 million.
答案: 【
Public companies.
】

2、 问题:The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. （ ）
选项：
A:对
B:错
答案: 【
错
】

3、 问题:Which of the following is not a SysTrust Services principle as defined by the AICPA? （ ）
选项：
A:Online privacy.
B:Availability.
C:Processing integrity.
D:Operational integrity.
答案: 【
Operational integrity.
】

4、 问题:The trait that distinguishes auditors from accountants is the: （ ）
选项：
A:auditor’s ability to interpret accounting principles generally accepted in the United States.
B:auditor’s education beyond the Bachelor’s degree.
C:auditor’s ability to interpret FASB Statements.
D:auditor’s accumulation and interpretation of evidence related to a company’s financial statements.
答案: 【
auditor’s accumulation and interpretation of evidence related to a company’s financial statements.
】

第二章 单元测试

1、 问题:Sarbanes-Oxley and the Securities Exchange Commission restrict auditors from providing many consulting services to their publically traded audit clients. Which of the following is true for auditors of publically traded companies? （ ）
选项：
A:They are restricted from providing consulting services to privately held companies.
I
B:There is no restriction on providing consulting services to non-audit clients.
C:I only
D:II only
E:I and II
F:Neither I or II
答案: 【
There is no restriction on providing consulting services to non-audit clients.
】

2、 问题:Many small/local accounting firms do not perform audits as their primary services to their clients include accounting and tax. （ ）
选项：
A:对
B:错
答案: 【
对
】

3、 问题:The organization that is responsible for providing oversight for auditors of public companies is called the （ ）.
选项：
A:Auditing Standards Board.
B:American Institute of Certified Public Accountants.
C:Public Oversight Board.
D:Public Company Accounting Oversight Board.
答案: 【
Public Company Accounting Oversight Board.
】

4、 问题:The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the: （ ）
选项：
A:Form S-1.
B:Form 8-K.
C:Form 10-K.
D:Form 10-Q.
答案: 【
Form S-1.
】

5、 问题:Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: （ ）
选项：
A:both private and public companies.
B:public companies only.
C:private companies, public companies, and nonprofit entities.
D:private companies only.
答案: 【
public companies only.
】

第三章 单元测试

1、 问题:The scope paragraph of the standard unqualified audit report states that the audit is designed to: （ ）
选项：
A:discover all errors and/or irregularities.
B:discover material errors and/or irregularities.
C:conform to generally accepted accounting principles.
D:obtain reasonable assurance whether the statements are free of material misstatement.
答案: 【
obtain reasonable assurance whether the statements are free of material misstatement.
】