[单选题] 提问人:匿名网友 提问时间:2021-08-24

A large manufacturer has a computerised open-item sales ledger, holding 2,000 customeraccounts. 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 filesagainst 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 *ysis of trade receivables

提问人:匿名网友 提问时间:2021-08-24

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 .In the course of auditing a company an auditor will receive verbal representations frommanagement for which independent evidence is not available.On what basis should the auditor seek written confirmation of these representationsfrom the directors?

A To ensure that the directors formally accept their responsibility for providing suchinformation to the auditor B To enable the auditor to escape legal liability for any misstatement in the accounts C To prove that the directors have kept proper accounting records D To reduce the extent of the alte...

题型: 单选题 提问时间: 2021-08-24

2 .Which of the following would the auditor generally expect to be referred to in thewritten representations from management?

A Confirmation from the directors that they will remedy any serious weaknesses incontrols reported by the auditors B Confirmation of the respective responsibilities of the auditors and the company fortax work C Details of any material subsequent events or confirmation that there have not beenany

题型: 单选题 提问时间: 2021-08-24

3 .The management of Relic Co has refused to provide the auditor with a written managementrepresentation that the auditor considers essential in relation to the impairment of a materialasset.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

题型: 单选题 提问时间: 2021-08-24

4 .The following timetable relates to the audit of a company:31 January – All audit field work completed28 February – Financial statements approved by board of directors5 March – Audit report signed25 April – AGM heldWhat is the most appropriate date for an auditor to obtain a signed writtenrepresentation from management?

A 31 January B 28 February C 4 March D 24 April

题型: 单选题 提问时间: 2021-08-24

5 .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

题型: 单选题 提问时间: 2021-08-24

7 .During the final audit of Colossus, a large multi-national listed conglomerate, it is suspectedthat systematic errors that have occurred within the integrated computer system are a result ofmainframe 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 systemsdevelopment and implementation B Integrated test facilities or other embedded facilities designed to allow a continuousreview of data recorded and the manner in which it is treated by the system C File dumps at intervals, ...

题型: 单选题 提问时间: 2021-08-24

8 .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 √

题型: 单选题 提问时间: 2021-08-24

9 .Which of the following could be established by test data processed by the payroll moduleof a computerised accounts system?

A Accuracy and completeness of tax calculations and deductions B Accuracy of employees’ personal tax codes C Validity of employees’ gross salary

题型: 单选题 提问时间: 2021-08-24

10 .In which of the following accounting treatments is the qualitative characteristic offaithful representation being applied?

A An asset is depreciated on the straight-line basis B The costs of a patent are capitalised C An asset acquired through a finance lease is capitalised by the buyer D An allowance is made for irrecoverable trade receivables

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信