After issuing a report, an auditor has no obligation to make continuing inquiries or perform other procedures concerning the audited financial statements, unless:
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1 .Which of the following statements concerning material weaknesses and significant deficiencies is correct with respect to an audit of a nonissuer?
A All material weaknesses are significant deficiencies. B An auditor need not identify and communicate material weaknesses separately from significant deficiencies. C An auditor should report immediately material weaknesses and significant deficiencies discovered during an audit. D All significant d...
2 .Which of the following statements is correct concerning statistical sampling in tests of controls?
A As the population size increases, the sample size should increase proportionately. B In determining tolerable rate, an auditor considers detection risk and the sample size. C There is an inverse relationship between the expected population deviation rate and the sample size. D Deviations from spec...
3 .It is not appropriate to refer a reader of an auditor's report to a financial statement footnote for details concerning:
A Sale of a discontinued operation. B The results of confirmation of receivables. C The pro forma effects of a business combination. D Subsequent events.
4 .An auditor has substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time because of negative cash flows and working capital deficiencies. Under these circumstances, the auditor would be most concerned about the:
A Effectiveness of the entity's internal control activities. B Control environment factors that affect the organizational structure. C Possible effects on the entity's financial statements. D Correlation of detection risk and inherent risk
5 .When there has been a change in accounting principles, but the effect of the change on the comparability of the financial statements is not material, the auditor should:
A Refer to the change in the opinion paragraph. B Explicitly concur that the change is preferred. C Not refer to consistency in the auditor's report. D Refer to the change in an emphasis-of-matter paragraph
7 .Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?
A Analyze related party transactions to discover possible irregularities. B Inquire of the client's legal counsel concerning litigation. C Review the cut-off bank statements for the period after the year-end. D Investigate significant deficiencies in internal control previously communicated to the c...
8 .Under U.S. auditing standards, when an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except:
A The auditor's conclusion about whether substantial doubt remains or is alleviated. B The conditions that gave rise to the substantial doubt. C Management's conclusion regarding whether substantial doubt remains or is alleviated. D The effect of the auditor's conclusion on the auditor's report.
9 .Which of the following controls is least likely to be relevant to a financial statement audit?
A Use of computer passwords to limit access to data files. B Generation of production statistics used to evaluate variances. C Policies that relate to compliance with income tax regulations. D Procedures that prevent the excess use of materials in production
10 .Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A The work of a specialist who is related to the client may be acceptable under certain circumstances. B If there is a material difference between a specialist's findings and the assertions in the financial statements, only an adverse opinion may be issued. C If an auditor believes that the determin...
