5.5 When accepting appointment which of the following is NOT true?
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A 向项目组强调保持职业怀疑的必要性 B 指派更有经验或具有特殊技能的审计人员，或利用专家的工作 C 提供更多的督导 D 对拟实施审计程序的性质
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3 .注册会计师进行监盘时，应实施的审计程序包括（ ）。
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A 在分派和督导项目组成员时，考虑承担重要业务职责的项目组成员所具备的知识 B 评价被审计单位对会计政策的选择和运用 C 执行函证程序 D 在选择审计程序的性质
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7 .5.2 A potential client has asked a firm to act as auditor to his company and wants the audit to commence immediately as the financial statements are required by the bank.What should the auditor’s response be?
A Start work on the audit right away B Inform the previous auditors that they intend to commence work C Contact the previous auditors for professional clearance before they start work D Accept the assignment subject to written confirmation of appointment by the Board
8 .5.1 Which THREE of the following are purposes of a letter of engagement?(1) To set out the form of any report to be issued(2) To provide constructive suggestions to management concerning improvements in internal control(3) To document and confirm acceptance of the appointment(4) To document management’s and the auditor’s respective responsibilities(5) To provide evidence on matters where other evidence is not expected to exist
A 3, 4 and 5 B 1, 2 and 3 C 1, 3 and 4 D 2, 3 and 5
9 .5.3 Which of the following procedures should an auditor carry out as soon as practicable after accepting a new audit appointment?
A Send an engagement letter setting out his undertaking of his responsibilities as auditor B Communicate with the previous auditor to see if there is any professional reason why the appointment should not stand C Ensure that he is not disqualified in any way from acting as auditor under local legisl...
10 .5.4 Which of the following factors would be most likely to cause an auditor to decline a new audit engagement?
A The auditor lacks an understanding of the prospective clients operations and industry B Management’s disregard of its responsibility to maintain an adequate internal control environment C The auditor is unable to perform substantive procedures before the year end D The prospective client has alr...
