Before applying principal substantive tests to an entity's accounts receivable at an interim date, an auditor should:
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1 .关于同一控制下吸收合并，下列说法不正确的是（ ）
A 合并方对付出的资产应以账面价值进行结转 B 发生的审计 C 合并方取得的资产 D 合并方付出的资产不确认处置损益
2 .以下关于权益结算的股份支付的确认和计量原则，不正确的是（ ）。
A 换取其他方服务的股份支付，企业应当以股份支付所换取的服务的公允价值计量。企业应当按照其他方服务在取得日的公允价值，将取得的服务计入相关资产成本或费用 B 企业应按照每个资产负债表日权益工具的公允价值确定...
3 .An auditor's engagement letter most likely would include:
A A reminder that management is responsible for acts of noncompliance with laws and regulations committed by employees. B Management's acknowledgment of its responsibility for maintaining effective internal control. C The auditor's preliminary assessment of the risk factors relating to misstatements...
4 .A successor auditor most likely would make specific inquiries of the predecessor auditor regarding:
A Specialized accounting principles of the client's industry. B Disagreements with management as to auditing procedures. C The competency of the client's internal audit staff. D The uncertainty inherent in applying sampling procedures.
5 .Which of the following factors would a CPA ordinarily consider in the planning stage of an audit engagement?I. Financial statement accounts likely to contain a misstatement.II.Conditions that require extension of audit tests.
A II only. B Neither I nor II. C Both I and II. D I only.
7 .For which of the following judgments may an independent auditor share responsibility with an entity's internal audit function, which is assessed to be competent, objective, and apply a systematic and disciplined approach?Evaluation of significantaccounting estimatesMateriality ofmisstatementsA.NoNoB.YesYesC.YesYesD.YesNo
A . B . C . D .
8 .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...
9 .Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that are material to the financial statements. B An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP. C An auditor is not responsible for detecting error...
10 .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 ...
