Which of the following would the auditor generally expect to be referred to in thewritten representations from management?
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2 .“生产成本”科目，该科目借方反映所发生的各项生产费用，贷方反映完工转出的产品成本，期末借方余额反映尚未加工完成的各项在产品的成本。（ ）
Y 对 N 错
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Y 对 N 错
4 .Which of the following describes the purpose of a written representation frommanagement?
A To enable the auditor to bring to the attention of management any significant areasof weakness identified in the accounting records, systems and controls examinedduring the audit B To define clearly the extent of the auditor’s responsibilities and provide writtenconfirmation of the terms of the ...
5 .In the course of auditing a company an auditor will receive verbal representations frommanagement for which independent evidence is not available.On what basis should the auditor seek written confirmation of these representationsfrom the directors?
A To ensure that the directors formally accept their responsibility for providing suchinformation to the auditor B To enable the auditor to escape legal liability for any misstatement in the accounts C To prove that the directors have kept proper accounting records D To reduce the extent of the alte...
7 .The management of Relic Co has refused to provide the auditor with a written managementrepresentation that the auditor considers essential in relation to the impairment of a materialasset.Which of the following best describes the impact of this refusal?
A Prima facie evidence that the financial statements are not presented fairly B An illegal act by the directors C Grounds for an opinion modified on the basis of material misstatement D Grounds for an opinion modified on the basis of insufficient audit evidence
8 .The following timetable relates to the audit of a company:31 January – All audit field work completed28 February – Financial statements approved by board of directors5 March – Audit report signed25 April – AGM heldWhat is the most appropriate date for an auditor to obtain a signed writtenrepresentation from management?
A 31 January B 28 February C 4 March D 24 April
9 .How does the auditor use “test data” in computer assisted audit techniques?
A To test the operation of the entity’s computer programs B To examine the contents of the entity’s computer data files C To test the completeness of the items on a file
10 .A large manufacturer has a computerised open-item sales ledger, holding 2,000 customeraccounts. The principal files within the system are the customer master file, sales ledger file,and transactions history file.What audit test could be assisted by a computer enquiry from the sales ledger filesagainst the customer master file?
A Checking whether customers have exceeded their credit limits B Extracting a monetary unit sample of sales invoices C Verifying large credit notes D Verifying the age analysis of trade receivables
