Which of the following should an auditor consider when developing an overall auditstrategy?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .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
2 .What document usually forms the basis of the audit team briefing?
A An engagement letter B An audit planning memorandum C An audit programme
3 .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
4 .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...
5 .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...
7 .Under what circumstances would an auditor be most likely to perform substantiveprocedures at an interim date?
A The account being tested fluctuates based on management’s discretion B The account being tested has very little activity from year to year C The account being tested has a high level of inherent risk and control risk D The account being tested is not reasonably predictable in terms of its relati...
8 .A证券的期望报酬率为12%，标准差为15%；B证券的期望报酬率为18%，标准差为20%，则下列说法中正确的有（ ）。
A A的绝对风险大 B B的绝对风险大 C A的相对风险大 D B的相对风险大
9 .甲公司是一家工业生产企业，属一般纳税人，采用实际成本计价核算材料成本，2008年4月1日该公司购入M材料100件，每件买价为1000元，增值税率为17%，取得货物运输业增值税专用发票，运费2000元，增值税220，保险费400元，装卸费500元，验收入库时发现损耗了3件，属于合理损耗，则该批材料的单位入账成本为每件（ ）元。
A 1029 B 1000 C 1059.38 D 1060.82
10 .A公司采用成本与可变现净值孰低法对存货进行期末计价，成本与可变现净值按单项存货进行比较。 2011年12月31日，甲、乙、丙三种存货成本与可变现净值分别为：甲存货成本10万元，可变现净值8万元；乙存货成本12万元，可变现净值15万元；丙存货成本18万元，可变现净值15万元。甲、乙、丙三种存货已计提的跌价准备分别为1万元、2万元、1.5万元。假定该企业只有这三种存货，2011年12月31日应补提的存货跌价准备总额为（ ）万元。
A －0.5 B 0.5 C 2 D 5
