在执行甲有限责任公司2009年度财务报表审计业务时,如果注册会计师李涛通过了解和实施控制测试程序发现甲有限责任公司的内部控制存在重大缺陷,则李涛所实施的进一步审计程序应采取综合性方案。( )
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 .A company has a standard direct labour cost per hour of $10·50 and budgeted direct labourhours of 30,000 per month. Last month 28,000 direct labour hours were worked at an actualcost of $294,500.What was the labour efficiency variance?
A $21,000 Adverse B $20,500 Adverse C $20,500 Favourable D $21,000 Favourable
2 .如果对重大的财务报表认定不能获取充分、适当的审计证据,注册会计师应当出具否定意见或无法表示意见的审计报告。( )
Y 对 N 错
3 .在基金会审计中,通常被确定为存在较高重大错报风险的领域举例包括( )。
A 捐赠支出可能被发放给不符合条件的甚至是虚构的受助人 B 捐赠收入可能被蓄意隐瞒 C 限定性和非限定性的收入和净资产可能被错误划分 D 费用支出可能未恰当分类或完整反映
4 .A manufacturer budgeted to make 100,000 articles in 200,000 hours, but in fact 105,000articles were made in 204,000 hours.What will be the following fixed overhead variances?
A Fixed overhead capacity variance is adverseFixed overhead efficiency variance is adverse B Fixed overhead capacity variance is adverseFixed overhead efficiency variance is favourable C Fixed overhead capacity variance is favourableFixed overhead efficiency variance is adverse D Fixed overhead capa...
5 .如果控制环境存在缺陷,注册会计师在对拟实施审计程序的性质、时间和范围做出总体修改时应当考虑之一就是修改审计程序的性质,获取更具说服力的审计证据。修改审计程序的性质主要是指调整拟实施审计程序的类别及组合,例如,在期末而非期中实施更多的审计程序。( )
Y 对 N 错
7 .对于因非交换交易所形成的收入,应当在同时满足下列条件时予以确认( )。
A 交易相关的含有经济利益或者服务潜力的资源能够流入民间非营利组织并为其所控制,或者相关的债务能够得到解除 B 交易能够引起净资产的增加。收入本身的特点就决定了非交换交易最终会引起净资产的增加 C 收入的金额能...
8 .A scatter diagram shows the weekly total costs of production ($) in a certain factory plottedagainst the weekly output (units). A broadly linear pattern is evident, with r = 0·9. Theregression equation is:Costs = 1,500 + (15 × output).Fifty data points have been included in the analysis, with output ranging from 100 units to1,000 units. Output next week is planned to be 500 units.Read the following statements about estimates:(1) Weekly fixed costs are approximately $1,500.(2) Variable costs are approximately $15 per unit on average.(3) Next week’s production costs are likely to be about $9,000.Assuming everything happens as expected, which of these statements are true?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
9 .对于旨在减轻特别风险的控制,如果该控制在本期没有发生变化,注册会计师可以依赖以前审计获取的证据,但应当在本期审计中测试这类控制。( )
Y 对 N 错
10 .在确定风险的性质时,注册会计师需要考虑下列事项( )。
A 风险是否属于舞弊风险 B 风险是否与会计制度和其他方面的重大变化有关 C 业务活动的复杂程度 D 风险是否涉及重大的关联方交易
