下列不属于收缩战略中退出障碍的是（ ）。
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1 .7.6 Under what circumstances would an auditor be most likely to perform substantive procedures at an interim date?
A The account being tested fluctuates based on management’s discretion B The account being tested has very little activity from year to year C The account being tested has a high level of inherent risk and control risk D The account being tested is not reasonably predictable in terms of its relati...
2 .7.7 An audit client sells around 30 units of product each year. The majority of sales are made in the first nine months of the year. Annual sales have not changed significantly in the past five years.Which of the following approaches to the audit of revenue would be most effective?
A Perform all audit procedures after the year end because the volume of transactions is low B Perform tests of details at the end of nine months followed by analytical procedures from that interim date to the year end C Perform analytical procedures at the end of nine months and additional analytica...
3 .7.8 If an auditor conducts interim substantive procedures, which of the following audit procedures is the auditor least likely to perform for the period from the interim date to the year-end date?
A Comparison of year-end account balance with interim account balance B Review of journals in the period for large or unusual transactions C Extensive tests of details
4 .7.3 What is an audit programme?
A A series of detailed questions to ascertain and evaluate all important characteristics of the system of internal control in operation B A list of disclosure and other requirements which must be met in order to ensure compliance with IFRS, statutes and listing rules C A list of general instructions...
5 .7.1 What document usually forms the basis of the audit team briefing?
A An engagement letter B An audit planning memorandum C An audit programme
7 .SHENMEI集团是一家美容美发连锁集团，为了进一步巩固企业的竞争优势，SHENMEI集团推出了一系列新举措，下列各项属于价值链活动中支持活动的有（ ）。
A 定期开展公司文化学习的活动 B 对于顾客评价高的理发师经过考试可以提升等级和薪水 C 店庆日发放优惠券招徕顾客 D 为店内美发师做培训
8 .8.2 To understand an entity, auditors use various sources of information. Such sources include:(1) The company’s systems procedure manuals(2) The internal audit function’s system notes(3) The prior year audit file(4) Inquiries made of company staff(5) The company’s websiteWhich THREE would be the best sources of information about a company’s financial systems?
A 1, 2 and 4 B 3, 4 and 5 C 1, 3 and 5 D 1, 2 and 3
9 .8.4 A client high-tec company has financial problems, a dominant chief executive, poor internal control and unusual transactions.What are all of these factors indicative of?
A Inadequacies in the systems of reporting B The presence of going concern problems C Increased scope for potential fraud D Increased audit risk
10 .8.1 Which component of audit risk should be considered if an entity has few employees in its accounting department?
A Inherent B Control C Detection
