CPA-02504Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?
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 .CPA-02899During the annual audit of Ajax Corp., a publicly held company, Jones, CPA, a continuing auditor, determined that illegal political contributions had been made during each of the past seven years, including the year under audit. Jones notified the board of directors about the illegal contributions, but they refused to take any action because the amounts involved were immaterial to the financial statements.Jones should reconsider the intended degree of reliance to be placed on the:
A Letter of audit inquiry to the client's attorney. B Preliminary judgment about materiality levels. C Management representation letter. D Prior year's audit plan.
2 .CPA-02591Which of the following characteristics most likely would be indicative of check kiting?
A Frequent ATM checking account withdrawals. B Low average balance compared to high level of deposits. C Many large checks that are recorded on Mondays. D High turnover of employees who have access to cash.
3 .根据我国《合同法》的规定，要约须具备的条件有（ ）。
A 要约人必须特定 B 受要约人必须约定 C 表明一经受要约人承诺，即受约束 D 内容具体确定
4 .CPA-02614An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal and the cash disbursements journal. The purpose of this substantive audit procedure most likely was to:
A Determine that purchases were properly recorded. B Test whether payments were for goods actually ordered. C Identify unusually large purchases that should be investigated further. D Verify that cash disbursements were for goods actually received.
5 .下列属于承担违约责任的形式的有（ ）。
A 继续履行 B 采取补救措施 C 支付违约金 D 双倍返还定金的同时支付违约金
7 .企业法人的分支机构有法人书面授权的，可以在授权范围内提供保证。（ ）
Y 对 N 错
8 .CPA-04713Analytical procedures performed in the final review stage of an audit generally would include:
A Calculating projected uncorrected misstatements estimated through audit sampling techniques. B Considering the adequacy of the evidence gathered in response to unexpected balances identified in planning. C Reassessing the factors that assisted the auditor in deciding on preliminary materiality lev...
9 .最高额抵押权设立前已经存在的债权，经当事人同意，可以转入最高额抵押担保的债权范围。（ ）
Y 对 N 错
10 .CPA-04769The accounts receivable turnover ratio increased significantly over a two-year period. This trend could indicate that:
A Customer sales have substantially decreased. B The accounts receivable aging has deteriorated. C The company has eliminated its discount policy. D The company is more aggressively collecting customer accounts.
