When the operating effectiveness of a control is not evidenced by written documentation, an auditor should obtain evidence about the control's effectiveness by:
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1 .Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that are material to the financial statements. B An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP. C An auditor is not responsible for detecting error...
2 .Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements?
A Senior management has an excessive interest in upgrading the entity's information technology capabilities. B Supporting accounting records and files that should be readily available are not produced promptly when requested. C Senior financial management participates in the selection of accounting ...
3 .Which of the following are considered control environment factors?DetectionriskHuman resourcepolicies andpracticesAYesNoBNoNoCYesYesDNoYes
A . B . C . D .
4 .In an audit of financial statements in accordance with generally accepted auditing standards, an auditor is required to:
A Document the auditor's understanding of the entity's internal control. B Determine whether controls operated effectively to prevent or detect material misstatements. C Search for significant deficiencies in the operation of internal control. D Perform tests of controls to evaluate the effectivenes...
5 .After obtaining an understanding of the entity and its environment, including its internal control, an auditor decided to perform tests of controls. This is likely because:
A An increase in the assessed level of control risk is justified for certain financial statement assertions. B There were many internal control weaknesses that could allow errors to enter the accounting system. C Evidence to support a reduction in control risk is not available. D The auditor's risk ...
7 .In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate?
A Attributes. B Variables. C Stratified. D Ratio estimation.
8 .资金退出是资金运动的终点，下列经济业务属于资金退出的是（ ）。
A 偿还各项债务 B 对外销售产品 C 购置固定资产 D 出售固定资产
9 .The diagram below depicts the auditor's estimated maximum deviation rate compared with the tolerable rate, and also depicts the true population deviation rate compared with the tolerable rate.As a result of tests of controls, the auditor assesses control risk higher than necessary and thereby increases substantive testing. This is illustrated by situation:
A IV. B II. C I. D III.
10 .本月办公用楼租金60万元，用银行存款支付10万元，50万元未付。按照权责发生制和收付实现制本月分别确认费用（ ）万元。
A 10，60 B 60，0 C 60，50 D 60，10
