Which of the following statements is correct concerning statistical sampling in tests of controls?
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1 .Which of the following procedures most likely would be performed in a review engagement of a nonissuer's financial statements in accordance with Statements on Standards for Accounting and Review Services?
A Observing a year-end inventory count. B Making inquiries of management. C Examining subsequent cash receipts. D Assessing the internal control system.
2 .In performing an attest engagement, a CPA typically:
A Provides management consulting advice. B Supplies litigation support services. C Assesses control risk at a low level. D Issues a report on subject matter (or on an assertion about subject matter) that is the responsibility of another party.
3 .Which of the following matters is an auditor required to communicate to those charged with governance?
A The auditor's preliminary judgments about materiality levels. B The process used by management in formulating sensitive accounting estimates. C The justification for performing substantive procedures at interim dates. D The basis for his or her assessment of control risk.
4 .Which of the following statements is correct concerning an auditor's required communication with those charged with governance?
A This communication should include disagreements with management about significant audit adjustments, whether or not satisfactorily resolved. B If matters are communicated in writing, the report is appropriate for general use. C If matters are communicated in writing, the report is required to be d...
5 .Which of the following statements concerning material weaknesses and significant deficiencies is correct with respect to an audit of a nonissuer?
A All material weaknesses are significant deficiencies. B An auditor need not identify and communicate material weaknesses separately from significant deficiencies. C An auditor should report immediately material weaknesses and significant deficiencies discovered during an audit. D All significant d...
7 .It is not appropriate to refer a reader of an auditor's report to a financial statement footnote for details concerning:
A Sale of a discontinued operation. B The results of confirmation of receivables. C The pro forma effects of a business combination. D Subsequent events.
8 .An auditor has substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time because of negative cash flows and working capital deficiencies. Under these circumstances, the auditor would be most concerned about the:
A Effectiveness of the entity's internal control activities. B Control environment factors that affect the organizational structure. C Possible effects on the entity's financial statements. D Correlation of detection risk and inherent risk
9 .When there has been a change in accounting principles, but the effect of the change on the comparability of the financial statements is not material, the auditor should:
A Refer to the change in the opinion paragraph. B Explicitly concur that the change is preferred. C Not refer to consistency in the auditor's report. D Refer to the change in an emphasis-of-matter paragraph
10 .After issuing a report, an auditor has no obligation to make continuing inquiries or perform other procedures concerning the audited financial statements, unless:
A Information, which existed at the report date and may affect the report, comes to the auditor's attention. B Management of the entity requests the auditor to reissue the auditor's report. C Final determinations or resolutions are made of contingencies that had been disclosed in the financial state...
