注册会计师在进行初步业务活动时，无需执行的工作是（ ）。
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 .4.2 Panama & Co is an audit firm with 30 similar medium-sized audit clients, none of which are listed. The firm has been asked to take on the role of internal auditor of one of its clients and would be responsible for implementing its own recommendations.Which of the following is the most appropriate safeguard that should be applied by Panama & Co?
A Assign different personnel to the audit teams B Ensure that the combined fee threshold is not exceeded for the clients C No safeguards are possible; hence the engagement should be declined
2 .4.3 Talland &Co is the external auditor of Huntley Co, a retailer. The managing partner has been called to a meeting with the board of directors of Huntley Co. At that meeting the firm has been asked if it can provide the following non-audit services.Huntley Co plans to implement a new sales system. The board proposes that Talland & Co takes on a consultancy project to evaluate several possible systems, advise on which system should be selected, and oversee the installation of the new system.Which of the following threats would arise from the above scenario, if the project was accepted by Talland & Co?
A Advocacy B Familiarity C Self-review D Intimidation
3 .4.4 Helena & Co is an eight-partner assurance firm which has been asked to consider taking on the statutory audit of two separate companies:(1) Titania Co, a listed company, requires the assurance firm to prepare, as well as audit, the financial statements.(2) The finance director of Puck Co, an unlisted company, is the brother of one of the partners of the assurance firm.What are the correct actions for Helena & Co to take regarding the potential audit clients?
A Accept both companies B Decline both companies C Accept with safeguards Titania Co and decline Puck Co D Accept Puck Co with safeguards and decline Titania Co
4 .4.5 The directors of Exit Co, a large unlisted company, have decided to issue an annual environmental and corporate social responsibility report as they wish to follow best corporate governance practice. They have asked the company’s auditors Stu & Co to provide an assurance report on the new report. If accepted, the annual fees from Exit Co would be slightly less than 15% of Stu & Co’s gross annual fee income.Which of the following safeguards would be the most appropriate for Stu & Co to now implement?
A Resign from Exit Co B Decline the additional work C Rotate the audit partner D Discuss the fee levels with Exit Co’s audit committee
5 .下列关于注册会计师审计的说法中，正确的是（ ）。
A 财务报表的预期使用者不包括被审计单位管理层 B 注册会计师执行审计业务应当独立于被审计单位和预期使用者 C 审计的目的是对被审计单位财务报表不存在舞弊导致的重大错报获取合理保证 D 财务报表存在重大错报，则说明...
7 .下列关于重要性的表述，错误的是（ ）。
A 实际执行的重要性低于计划的重要性 B 在计划审计工作时，注册会计师应当确定针对特定类别交易 C 注册会计师在确定选择财务报表整体重要性的基准时，无须考虑财务报表个别使用者对财务信息的特殊要求 D 注册会计师在确...
8 .下列关于统计抽样和非统计抽样的说法中，错误的是（ ）。
A 具备随机选取样本项目特征的抽样方法为统计抽样，其他为非统计抽样 B 统计抽样与非统计抽样最重要的区别在于统计抽样能够客观计量抽样风险，并通过调整样本规模精确地控制风险 C 注册会计师在统计抽样和非统计抽样之...
9 .在对采购业务进行细节测试时，注册会计师对顺序编号的购货发票进行了检查。针对所检查的购货发票，注册会计师记录的识别特征通常是（ ）。
A 购货发票的产品型号 B 购货发票的编号 C 购货发票的金额 D 购货发票的开票日期
10 .下列有关控制测试程序的说法中，正确的是（ ）。
A 控制测试用以评价控制的设计以及是否得到执行 B 注册会计师应当将观察与其他审计程序结合使用 C 通常只有当询问 D 了解被审计单位内部控制与执行控制测试的目的不可能在同一审计程序中同时实现
