Which of the following audit techniques most likely would provide an auditor with the most assurance about the effectiveness of the operation of internal control?
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1 .Government Auditing Standards published by the United States Government Accountability Office define standards associated with the following types of engagements:
A Financial audits, attest engagements, and program-specific audits. B Financial audits, attest engagements, and performance audits. C Financial audits, single audits, and program specific audits. D Audits, reviews, and compilations.
2 .Which of the following statements is a standard applicable to financial statement audits in accordance with Government Auditing Standards?
A An auditor should assess whether the entity has reportable measures of economy and efficiency that are valid and reliable. B An auditor should report on the scope of the auditor's testing of internal controls. C An auditor should determine the extent to which the entity's programs achieve the desi...
3 .Which best describes the documentation completion date?
A Seven years from the report release date, based on auditing standards. B Sixty days from the report release date, based on PCAOB standards. C Forty-five days from the report release date, based on PCAOB standards. D Five years from the report release date, based on auditing standards.
4 .When an accountant is not independent with respect to an entity, which of the following types of compilation reports may be issued?
A A compilation report with special wording that notes the accountant's lack of independence may be issued. B A compilation report may be issued if the engagement is upgraded to a review. C The standard compilation report may be issued, regardless of independence. D A compilation report with negativ...
5 .When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the:Basis for Qualified Opinion Notes to theParagraph financial statements
A Yes No B No No C Yes Yes D No Yes
7 .Which of the following procedures concerning accounts receivable would an auditor most likely perform to obtain audit evidence supporting the effective operation of controls?
A Inspecting an entity's analysis of accounts receivable for unusual balances. B Observing an entity's employee prepare the schedule of past due accounts receivable. C Sending confirmation requests to an entity's principal customers to verify the existence of accounts receivable. D Comparing an enti...
8 .Audit documentation should:
A Not contain critical comments concerning management. B Be considered the primary support for the financial statements being audited. C Not be permitted to serve as a reference source for the client. D Show that the accounting records agree or reconcile with the financial statements.
9 .下列各项税法原则中，属于税法基本原则核心的是（ ）。
A 税收公平原则 B 税收效率原则 C 实质课税原则 D 税收法定原则
10 .某电梯销售公司为增值税一般纳税人，2014年7月购进5部电梯，取得的增值税专用发票注明价款400万元、税额68万元；当月销售5部电梯并开具普通发票，取得含税销售额526.5万元、安装费29.25万元、保养费11.7万元、维修费5.85万元。该公司7月应缴纳的增值税为（ ）。
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