日常活动所产生的费用通常包括销售成本、职工薪酬、折旧费、无形资产、直接计入当期损益的损失等。（ ）
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1 .11.4 An auditor has discovered a USD10,000 wages fraud by a director of a listed company. The amount is not material in relation to the financial statements of the company and the auditor has determined that the fraud does not constitute money laundering.To whom does the auditor have a primary duty to report this matter to?
A Those charged with governance B The company’s shareholders C The tax authorities
2 .11.1 The auditor of Woodferns Agencies Co is facing a legal claim for negligence. It is alleged that a fraud was perpetrated by the manager at one of the smallest of the company’s 80 branches. The auditor had not visited that branch for three years as he had adopted a rotational testing approach. As a consequence the fraud had gone undetected for two years.What is the auditor’s BEST defence against the claim?
A Audit documentation shows that the audit was carried out in accordance with International Standards on Auditing B An up-to-date letter of engagement which points out to the directors that the audit should not be relied upon to detect all frauds which may exist C Written representations from manage...
3 .11.2 Which of the following procedures is NOT likely to result in the discovery of possible non-compliance with laws and regulations?
A Making inquiries of management or the entity’s lawyer B Reviewing internal control questionnaires C Performing tests of details of transactions
4 .11.5 Which of the following items of information that comes to an auditor’s attention would be most likely to suggest non-compliance with laws and regulations?
A The client’s failure to develop adequate internal controls that prevent or detect unauthorised purchases B The presence of several difficult-to-audit transactions affecting expense accounts C An exchange of property for similar property D The discovery of unexplained payments made to government ...
5 .下列各项交易和事项的会计处理，不能体现谨慎性原则的是（ ）。
A 在物价下跌时，发出存货采用先进先出法计量 B 对企业的管理用固定资产采用双倍余额递减法计提折旧 C 对购入时准备随时变现的金融资产期末公允价值严重下跌时计提减值准备 D 以托收承付方式销售商品，商品已经发出且办...
7 .12.1 The following situations are all covered by general controls:(1) Changes to data files(2) Program changes(3) Continuity of operationsWhich general control would be appropriate to all three scenarios above?
A Password protection B Back-up procedures C Authorisation D One-for-one checking
8 .12.2 Which of the following is an example of a general control in a computerised accounting system?
A The sales department matches a list of computer-produced invoices to its copies of the manual input documents which originated the production of the invoice B The personnel department review a monthly printout of all changes to payroll standing data which is then checked against manual records C T...
9 .12.8 Which of the following techniques provides the least assurance about the operating effectiveness of an internal control?
A Inquiry of client personnel B Inspection of documents and reports C Observation of client personnel D Preparation of system flowcharts
10 .12.3 Which of the following procedures is considered a test of controls?
A Reviewing cash payments after the year end for unrecorded liabilities B Evaluating whether a liability was recorded at the proper amount C Interviewing and observing appropriate personnel to determine segregation of duties
