How does the auditor use “test data” in computer assisted audit techniques?
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 .Which of the following describes the purpose of a written representation frommanagement?
A To enable the auditor to bring to the attention of management any significant areasof weakness identified in the accounting records, systems and controls examinedduring the audit B To define clearly the extent of the auditor’s responsibilities and provide writtenconfirmation of the terms of the ...
2 .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...
3 .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
4 .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
5 .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
7 .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 analysis of trade receivables
8 .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, ...
9 .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 √
10 .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
