Which of the following best characterizes an auditor’s exercise of professional skepticism?
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1 .An auditor assesses control risk because it:
A Indicates to the auditor where inherent risk may be the greatest. B Provides assurance that the auditor's materiality levels are appropriate. C Affects the level of detection risk that the auditor may accept. D Is relevant to the auditor's understanding of the control environment.
2 .
A 是 [a，b]内任一点 B 是 [a，b] 内必定存在的某一点 C 是 [a，b]内惟一的某点 D 是 [a，b] 内中点
3 .The acceptable level of detection risk is inversely related to the:
A Preliminary judgment about materiality levels. B Assurance provided by substantive tests. C Risk of misapplying auditing procedures. D Risk of failing to discover material misstatements.
4 .计算由曲线x=y2 ，x=2y- y2 所围成的面积S为（ ）。
A 1/3 B 1 C 1/2 D 1/5
5 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor would most likely increase the:
A Level of inherent risk. B Extent of tests of controls. C Level of detection risk. D Extent of tests of details.
7 .Which of the following circumstances would most likely cause an auditor to suspect that material misstatements arising from fraud exist in a client's financial statements?
A Monthly bank reconciliations usually include several in-transit items. B Clerical errors are listed on an EDP-generated exception report. C Property and equipment are usually sold at a loss before being fully depreciated. D Significantly fewer responses to confirmation requests are received than e...
8 .Which of the following is not a control environment factor?
A Proper segregation of duties. B Hiring and advancement policies. C Participation of those charged with governance. D Management's approach toward business risks.
9 .Which of the following procedures is considered a test of controls?
A An auditor evaluates whether a general journal entry was recorded at the proper amount. B An auditor reviews the audit workpapers to ensure proper sign-off. C An auditor interviews and observes appropriate personnel to determine segregation of duties. D An auditor reviews the entity's check regist...
10 .Which of the following statements is correct regarding internal control?
A A well-designed internal control environment ensures the achievement of an entity's control objectives. B A well-designed and operated internal control environment should detect collusion perpetrated by two people. C An inherent limitation to internal control is the fact that controls can be circu...
