Which of the following procedures is considered a test of controls?
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1 .计算由曲线x=y2 ，x=2y- y2 所围成的面积S为（ ）。
A 1/3 B 1 C 1/2 D 1/5
2 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor would most likely increase the:
A Level of inherent risk. B Extent of tests of controls. C Level of detection risk. D Extent of tests of details.
3 .Which of the following best characterizes an auditor’s exercise of professional skepticism?
A Conducting all fraud-related inquiries in a nonconfrontational manner. B Taking into account past relationships and experiences with management. C Having an attitude that includes a questioning mind. D Obtaining adequate conclusive evidence in support of the fairness of the financial statements.
4 .Which of the following circumstances would most likely cause an auditor to suspect that material misstatements arising from fraud exist in a client's financial statements?
A Monthly bank reconciliations usually include several in-transit items. B Clerical errors are listed on an EDP-generated exception report. C Property and equipment are usually sold at a loss before being fully depreciated. D Significantly fewer responses to confirmation requests are received than e...
5 .Which of the following is not a control environment factor?
A Proper segregation of duties. B Hiring and advancement policies. C Participation of those charged with governance. D Management's approach toward business risks.
7 .Which of the following statements is correct regarding internal control?
A A well-designed internal control environment ensures the achievement of an entity's control objectives. B A well-designed and operated internal control environment should detect collusion perpetrated by two people. C An inherent limitation to internal control is the fact that controls can be circu...
8 .To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:
A Analytical procedures. B Calculation. C Inquiry. D Confirmation.
9 .Under which circumstance would an auditor be most likely to perform substantive tests before the balance sheet date?
A The account in question has a high level of both inherent risk and control risk. B The account in question has very little activity from year to year. C The account in question is not reasonably predictable in terms of its relative significance to the financial statements. D The account in questio...
10 .Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?
A Random-number sampling. B Variables sampling. C Attribute sampling. D Stop-or-go sampling.
