21.5 Which of the following could be established by test data processed by the payroll module of a computerised accounts system?
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 .20.3 Which of the following would the auditor generally expect to be referred to in the written representations from management?
A Confirmation from the directors that they will remedy any serious weaknesses in controls reported by the auditors B Confirmation of the respective responsibilities of the auditors and the company for tax work C Details of any material subsequent events or confirmation that there have not been any
2 .20.4 The management of Relic Co has refused to provide the auditor with a written management representation that the auditor considers essential in relation to the impairment of a material asset.Which of the following best describes the impact of this refusal?
A Prima facie evidence that the financial statements are not presented fairly B An illegal act by the directors C Grounds for an opinion modified on the basis of material misstatement D Grounds for an opinion modified on the basis of insufficient audit evidence
3 .21.1 How does the auditor use “test data” in computer assisted audit techniques?
A To test the operation of the entity’s computer programs B To examine the contents of the entity’s computer data files C To test the completeness of the items on a file
4 .21.2 A large manufacturer has a computerised open-item sales ledger, holding 2,000 customer accounts. The principal files within the system are the customer master file, sales ledger file, and transactions history file.What audit test could be assisted by a computer enquiry from the sales ledger files against the customer master file?
A Checking whether customers have exceeded their credit limits B Extracting a monetary unit sample of sales invoices C Verifying large credit notes D Verifying the age analysis of trade receivables
5 .21.3 During the final audit of Colossus, a large multi-national listed conglomerate, it is suspected that systematic errors that have occurred within the integrated computer system are a result of mainframe programming inadequacies.Which tests are most likely to confirm these suspicions?
A The use of test data together with a review of general controls over systems development and implementation B Integrated test facilities or other embedded facilities designed to allow a continuous review of data recorded and the manner in which it is treated by the system C File dumps at intervals...
7 .21.4 Which of the following most closely represents the use of audit software?
A Auditor’s program: √; Auditor’s data: √. B Client’s program: √; Auditor’s data: √. C Auditor’s program: √; Client’s data: √. D Client’s program: √; Client’s data: √.
8 .22.1 Which of the following describes how an auditor would confirm the existence assertion for a non-current asset?
A Trace the physical item to the non-current asset register B Trace the physical item to the financial statements C Trace an entry in the non-current asset register to the physical item
9 .22.2 The auditor of Kirby Co is currently planning the audit approach in respect of the containers in which goods are delivered to customers. There is no charge to customers for the containers, which remain the property of Kirby Co and must be returned. For production line convenience, suppliers are also required to use these containers when supplying components.The containers are expensive and have an average estimated useful life of three years. Container records identify each container separately and record their current location.Which assertion is likely to cause particular problems for the auditor?
A Existence B Rights and obligations C Valuation and allocation D Presentation and disclosure
10 .22.3 Which of the following audit procedures provides the most relevant evidence to verify the carrying amount of a company’s fleet of cars?
A Checking depreciation rates and calculations for the vehicles B Examination of the vehicle registration documents C Inspection of the cars’ insurance certificates
