Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements?
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1 .In determining the effectiveness of an entity's internal controls relating to the occurrence assertion for payroll transactions, an auditor most likely would inquire about and:
A Inspect evidence of accounting for prenumbered payroll checks. B Verify the preparation of the monthly payroll account bank reconciliation. C Observe the segregation of duties concerning personnel responsibilities and payroll disbursement. D Recompute the payroll deductions for employee fringe ben...
2 .Which of the following questions would an auditor most likely include on an internal control questionnaire for notes payable?
A Are direct borrowings on notes payable authorized by the board of directors? B Are assets that collateralize notes payable critically needed for the entity's continued existence? C Are the proceeds from notes payable used for the purchase of noncurrent assets? D Are two or more authorized signatur...
3 .When auditing related party transactions, an auditor places primary emphasis on:
A Confirming the existence of the related parties. B Verifying the valuation of the related party transactions. C Evaluating the disclosure of the related party transactions. D Ascertaining the rights and obligations of the related parties.
4 .Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?
A Determine whether accounting estimates deviate from historical patterns. B Confirm inventories at locations outside the entity. C Inquire about the existence of related party transactions. D Review the lawyer's letter for information about litigation.
5 .The refusal of a client's attorney to provide information requested in an inquiry letter generally is considered:
A Reason to withdraw from the engagement. B A limitation on the scope of the audit. C Equivalent to a significant deficiency in internal control. D Grounds for an adverse opinion.
7 .An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year than for the prior year. This may indicate that:
A Fictitious credit sales have been recorded during the year. B The client recently tightened its credit-granting policies. C Employees have stolen inventory just before the year-end. D An employee has been lapping receivables in both years.
8 .Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew's branch locations. Which of the following might Silver consider performing in response to this situation?I.Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.II.Employing analytical procedures with a less precise expectation.
A Both I and II. B Neither I nor II. C I only. D II only.
9 .下列各项中，不属于半固定成本的是（ ）。
A 企业的管理员工资 B 运货员工资 C 固定电话费 D 检验员的工资
10 .下列有关盈利能力分析和发展能力分析的说法中，错误的是（ ）。
A 企业可以通过提高营业净利率 B 一般来说，净资产收益率越高，股东和债权人的利益保障程度越高 C 企业本年营业收入有所增长，说明营业收入增长率大于1 D 所有者权益增长率越高，表明企业的资本积累越多，应对风险
