What document usually forms the basis of the audit team briefing?
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A 持续经营 B 会计主体 C 货币计量 D 权责发生制
2 .下列对会计基本假设的表述中正确的是（ ）。
A 会计主体必然是法律主体 B 会计分期确立了会计核算的空间范围 C 货币计量为会计确认 D 会计主体确立了会计核算的时间范围
3 .在等待期内的每个资产负债表日，以权益结算的股份支付的账务处理可能影响的会计要素有（ ）。
A 资产 B 收入 C 费用 D 所有者权益
4 .下列经济业务会计计量属性正确的表述有（ ）。
A 在历史成本计量下，资产按照购置时支付的现金或者现金等价物的金额，或者按照购置资产时所付出对价的公允价值计量 B 公允价值是指市场参与者在计量日发生的有序交易中，出售一项资产所能收到或者转移一项负债所需支...
5 .由于会计分期假设，产生了当期与以前期间、以后期间的差别，产生了权责发生制和收付实现制的区别。（ ）
Y 对 N 错
7 .According to International Standards on Auditing, which of the following is theobjective of planning an audit?
A To perform the audit in an effective manner B To formulate and agree a timetable with the client C To ensure that the audit team know what is expected of them
8 .What is an audit programme?
A A series of detailed questions to ascertain and evaluate all important characteristicsof the system of internal control in operation B A list of disclosure and other requirements which must be met in order to ensurecompliance with IFRS, statutes and listing rules C A list of general instructions o...
9 .Which of the following statements is FALSE with regard to audit planning?
A It helps the auditors to devote appropriate attention to important areas of thefinancial statements B It helps the auditor to properly organise and manage the audit engagement, so that itis performed in an effective manner C It provides assurance to the auditor that the risk of a material misstate...
10 .Which of the following should an auditor consider when developing an overall auditstrategy?
A Whether the allowance for sampling risk exceeds the achieved upper precision limit. B Findings from substantive tests performed at interim dates C Whether the inquiry of the client’s solicitor identifies any litigation, claims, orassessments not disclosed in the financial statements D Preliminar...
