控制测试的程序包括（ ）。
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 .An auditor should request that an audit client send a letter of inquiry to those attorneys who have been consulted concerning litigation, claims, or assessments. The primary reason for this request is to provide:
A The corroboration of the information furnished by management concerning litigation, claims, and assessments. B An objective appraisal of management's controls adopted for identifying and evaluating legal matters. C The opinion of a specialist as to whether loss contingencies are possible, probable...
2 .下列各项审计程序中属于实质性分析程序的有（ ）。
A 复核应收账款借方累计发生额与主营业务收入关系是否合理 B 复核应收账款总账与明细账合计数是否相符 C 计算应收账款周转率，与以前年度及行业平均水平比较 D 测试应收账款账龄分析表计算的准确性
3 .In analyzing a company's financial statements, which financial statement would a potential investor primarily use to assess the company's liquidity and financial flexibility?
A Statement of cash flows. B Balance sheet. C Income statement. D Statement of retained earnings.
4 .EFG会计师事务所承接了ABC公司2013年度财务报表审计业务，当存在下列情形之一时，注册会计师应当在2013年度实施控制测试的有（ ）。
A 在了解ABC公司及其环境并评估重大错报风险时，注册会计师预期内部控制运行有效 B ABC公司的某项控制专为降低某项特别风险而设计，该项控制在去年已经测试过，且本年度未发生变化 C ABC公司报表层次重要性水平为500万元，2...
5 .Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?
A Sampling for variables. B Sampling for attributes. C Numerical sampling. D Discovery sampling.
7 .Jackson is auditing the financial statements of Saffer Company, an issuer. Which of the following is true?
A Saffer is required to obtain an audit of its internal control, but a professional other than Jackson may be hired for this purpose. B If Jackson provides an adverse opinion on the financial statements, an audit of Saffer’s internal control is not permitted. C Jackson is required to audit and rep...
8 .尽管注册会计师在对ABC公司进行中期审计期间已获取有关控制在期中有效运行的审计证据，但仍应对自期中至期末这一剩余期间的内部控制有效性进行控制测试，以获取充分适当的审计证据。一般来说，下列因素中与需要获取的剩余期间审计证据的数量成同向变动关系的有（ ）。
A 评估的认定层次重大错报风险的重大程度 B 自期中至期末的剩余期间的长度 C 在信赖控制的基础上拟减少进一步实质性程序的范围 D 在剩余期间内部控制发生重大变化的范围
9 .In identifying matters for communication with those charged with governance, an auditor most likely would ask management whether:
A It agreed with the auditor's assessed level of control risk. B The turnover in the accounting department was unusually high. C It consulted with another CPA firm about accounting matters. D There were any subsequent events of which the auditor was unaware.
10 .出现下列情况，注册会计师可不进行控制测试而直接实施实质性程序的有（ ）。
A 相关的内部控制不存在 B 相关的内部控制制度未有效执行 C 控制测试的工作量可能大于进行控制测试所减少的实质性程序的工作量 D 控制测试的工作量可能小于进行控制测试所减少的实质性程序的工作量
