After obtaining an understanding of the entity and its environment, including its internal control, an auditor decided to perform tests of controls. This is likely because:
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1 .Which of the following statements is correct concerning an auditor's use of the work of an actuary in assessing a client's pension obligations?
A If the actuary has a relationship with the client, the auditor may not use the actuary's work. B The client is required to consent to the auditor's use of the actuary's work. C The reasonableness of the actuary's assumptions is strictly the auditor's responsibility. D The auditor is required to un...
2 .Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
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3 .Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements?
A Senior management has an excessive interest in upgrading the entity's information technology capabilities. B Supporting accounting records and files that should be readily available are not produced promptly when requested. C Senior financial management participates in the selection of accounting ...
4 .Which of the following are considered control environment factors?DetectionriskHuman resourcepolicies andpracticesAYesNoBNoNoCYesYesDNoYes
A . B . C . D .
5 .In an audit of financial statements in accordance with generally accepted auditing standards, an auditor is required to:
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7 .When the operating effectiveness of a control is not evidenced by written documentation, an auditor should obtain evidence about the control's effectiveness by:
A Mailing confirmations. B Analytical procedures. C Recalculating the balance in related accounts. D Inquiry and other procedures such as observation.
8 .In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate?
A Attributes. B Variables. C Stratified. D Ratio estimation.
9 .资金退出是资金运动的终点，下列经济业务属于资金退出的是（ ）。
A 偿还各项债务 B 对外销售产品 C 购置固定资产 D 出售固定资产
10 .The diagram below depicts the auditor's estimated maximum deviation rate compared with the tolerable rate, and also depicts the true population deviation rate compared with the tolerable rate.As a result of tests of controls, the auditor assesses control risk higher than necessary and thereby increases substantive testing. This is illustrated by situation:
A IV. B II. C I. D III.
