Which of the following, in the context of audit documentation, best describes the use of an Internal Control Questionnaire (ICQ)?
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 .The direct costs of sales of Pudsey Co, a chain of toy shops, have significantly decreased during the year.Which of the following points raised by the auditors might explain this?
A Incorrect inventory taking procedures noted at the time of the year end count revealed that certain items were being counted more than once B taking instructions prepared by the directors for use of staff failed to ensure that inventory in transit between shops was included in the year end count C...
2 .Which of the following describes the principal purpose of the auditor’s attendance at the inventory count?
A Test count the inventory quantities as a basis for calculating the inventory value in the financial statements B Assess the validity of the inventory quantities used to calculate the inventory value in the financial statements C Assess the reliability of management’s cut-off procedures at the in...
3 .Which of the following relates to a positive circularisation of debtors?
A Only if the debtor disputes the balance shown B Only if the amount is overstated C Only if the debtor agrees the balance shown D Regardless of whether the debtor agrees the balance or not
4 .While constructing his subsequent events review the auditor discovers that a large insurance claim, which was being negotiated by the client and the insurance company at the year end,has now been settled. The settlement was substantially in excess of the amount accrued in the financial statements.How should the surplus be treated?
A As a non-adjusting event which must be disclosed in the notes B As an adjusting event C As a transaction to be recorded in the accounting period in which the claim was settled and not to be disclosed in the financial statements under consideration
5 .Planning the audit of a set of financial statements only relates to the events that impact that set of financial statements.Is this statement TRUE or FALSE?
A True B False
7 .A公司的下列各项权益性投资中，应作为长期股权投资核算的是（ ）。
A 持有B公司5%的股权，不具有重大影响，短期内不打算出售 B 持有C上市公司1%的股权，不具有重大影响，准备随时出售 C 取得D公司8%的股权，能够对D公司的财务和经营政策施加重大影响 D 持有F上市公司100万股股份，对F上市公司...
8 .2014年1月1日，A公司以银行存款1300万元作为对价购入B公司60％的普通股权，并准备长期持有，A公司同时支付相关税费10万元。合并前，A公司与B公司同受甲公司控制。2014年1月1日，B公司的所有者权益账面价值总额为2100万元，相对于集团最终控制方的账面价值总额为2000万元，可辨认净资产的公允价值为2400万元。不考虑其他因素，则A公司应确认的长期股权投资初始投资成本为（ ）万元。
A 1300 B 1310 C 1200 D 1440
9 .2014年1月1日，甲公司以260万元购入C公司的20％普通股股权，并对C公司有重大影响，2014年1月1日C公司所有者权益的账面价值为1100万元，可辨认净资产的公允价值为1500万元，款项已以银行存款支付。甲公司应确认的长期股权投资的入账价值为（ ）万元。
A 260 B 220 C 300 D 320
10 .对于投资方因追加投资等原因能够对被投资单位施加重大影响或实施共同控制但不构成控制的股权投资，下列说法中正确的有（ ）。
A 应以原持有的股权投资的公允价值加上新增投资成本之和，作为改按权益法核算的股权投资的初始投资成本 B 原持有的股权投资分类为可供出售金融资产的，其公允价值与账面价值之间的差额，应计入投资收益 C 原持有的股权...
