Audit documentation should:
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1 .Which best describes the documentation completion date?
A Seven years from the report release date, based on auditing standards. B Sixty days from the report release date, based on PCAOB standards. C Forty-five days from the report release date, based on PCAOB standards. D Five years from the report release date, based on auditing standards.
2 .When an accountant is not independent with respect to an entity, which of the following types of compilation reports may be issued?
A A compilation report with special wording that notes the accountant's lack of independence may be issued. B A compilation report may be issued if the engagement is upgraded to a review. C The standard compilation report may be issued, regardless of independence. D A compilation report with negativ...
3 .When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the:Basis for Qualified Opinion Notes to theParagraph financial statements
A Yes No B No No C Yes Yes D No Yes
4 .Which of the following audit techniques most likely would provide an auditor with the most assurance about the effectiveness of the operation of internal control?
A Inquiry of client personnel. B Recomputation of account balance amounts. C Confirmation with outside parties. D Observation of client personnel.
5 .Which of the following procedures concerning accounts receivable would an auditor most likely perform to obtain audit evidence supporting the effective operation of controls?
A Inspecting an entity's analysis of accounts receivable for unusual balances. B Observing an entity's employee prepare the schedule of past due accounts receivable. C Sending confirmation requests to an entity's principal customers to verify the existence of accounts receivable. D Comparing an enti...
7 .下列各项税法原则中，属于税法基本原则核心的是（ ）。
A 税收公平原则 B 税收效率原则 C 实质课税原则 D 税收法定原则
8 .某电梯销售公司为增值税一般纳税人，2014年7月购进5部电梯，取得的增值税专用发票注明价款400万元、税额68万元；当月销售5部电梯并开具普通发票，取得含税销售额526.5万元、安装费29.25万元、保养费11.7万元、维修费5.85万元。该公司7月应缴纳的增值税为（ ）。
A 8.5万元 B 12.75万元 C 14.45万元 D 15.3万元
9 .某航空公司为增值税一般纳税人并具有国际运输经营资质，2014年6月购进飞机配件取得的增值税专用发票上注明价款650万元、税额110.5万元；开展航空服务开具普通发票取得的含税收入包括国内运输收入1387.5万元、国际运输收入288.6万元、飞机清洗消毒收入127.2万元。该公司6月应缴纳的增值税为（ ）。
A 34.2万元 B 50.54万元 C 62.8万元 D 68.21万元
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