The following are standard deliverables to or from the auditor.(1) Engagement letter(2) Written representations(3) Auditor’s report(4) Bank confirmation letter(5) Communication on internal control (weakness/management letter)Which deliverables contain details of the auditor’s and management’s responsibilities ?
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1 .Which of the following statements, if any, is/are correct?(1) The work of a management’s expert may provide acceptable audit evidence undercertain circumstances(2) The auditor may not use the work of a management’s expert in matters material tothe fair presentation of the financial statements
A Neither 1 nor 2 B Both 1 and 2 C 1 only D 2 only
2 .The managing director of an audit client, Saturn Co, suspects that a computer fraud may be taking place within the company. It appears that product prices held on the computer are temporarily being reduced by a key member of staff to enable an accomplice to pay artificially low prices at the computer-linked checkouts, where a light-sensitive pen is used to identify the prices from a bar code on the products.Which of the following is the most appropriate check or control that should be present to help prevent the fraud?
A Check digits, reasonableness checks and format checks for all transactions recorded at the checkout B Adequate segregation of duties within the computer installation between analysts, programmers, operations and library C Restriction of access to the details held on the computer by the use of pass...
3 .Quick Service Centre processes the payroll for a variety of clients, including James Industries. Adams & Co is Quick’s auditor, while Robinson& Co is the auditor for James Industries.Which of the following is NOT required of Adams?
A Obtaining a letter of representation from the management of Quick Service Centre B Making inquiries regarding the professional reputation of Robinson & Co C Inquiring of management regarding subsequent events that might significantly affect user organisations such as James Industries
4 .In which of the following situations may confidential information in respect of a client ONLY be disclosed if the permission of the client has first been granted?
A As a defence in a negligence claim B In order to avoid giving an inappropriate audit opinion to another client C Where money laundering is suspected D Where terrorism is suspected
5 .Stavy Co is a small company 100% owned by its chief executive, Stu Stavy. As there are few employees in the finance department, Stu takes an active role in overseeing the accounting function. For example, he checks and approves all the major supplier statement reconciliations and bank reconciliations as prepared by the accounts clerks. He also reviews and approves the payroll before a bank transfer is made and ensures that whenever new raw materials are required, at least three suppliers are asked to tender for the contract and requests the chief buyer to justify which supplier should have the contract.Is the following statement, true or false?Because of the company’s small size, a substantive audit approach should always be followed.
A True B False
7 .出质人以间接占有的财产出质的，质物视为移交给质权人的时间是（ ）。
A 书面通知送达占有人时 B 双方订立合同时 C 口头通知占有人时 D 任何时候都不
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A 当事人约定的实现抵押权的情形 B 抵押人被工商机关吊销营业执照后撤销 C 债务履行期届满，债权未实现 D 抵押人被宣告破产
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A 该“须知”属格式条款 B 该“须知”并未订入合同 C 该“须知”为合同的一部分，但该条款无效 D 该“须知”为合同的一部分，有效
