What is the general audit objective when assessing accounting estimates?
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A 资产负债表 B 利润表 C 现金流量表 D 所有者权益变动表
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4 .At which of the following audit stages is the auditor least likely to use analyticalprocedures?
A Planning B Review and evaluation of internal control C Final review of financial statements
5 .For what purpose will the external auditor most likely use analytical procedures at theplanning stage of the audit?
A To determine the extent of substantive procedures which will be necessary duringthe audit B To identify areas of potential audit risk or new developments to give direction to theaudit C To assess the adequacy of the performance of the entity and the efficiency andeffectiveness of its operations
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8 .Which of the following approaches to evaluating the reasonableness of an accountingestimate would provide insufficient audit evidence?
A Review subsequent events or transactions occurring prior to audit completion B Develop an independent expectation of the estimate C Review and test the process used to develop the estimate D Review the minutes of board of directors and shareholder meetings for discussion ofthe estimate
9 .Hardware Co has a fixed mark-up of 50% on cost. The external auditor’s analytical review ofthe current financial statements has revealed a gross profit margin of 40% of sales.What could this indicate?
A Some sales have not been invoiced B Some purchases have not been recorded C Closing inventory has been undervalued D Goods used for personal consumption have been included in purchases
10 .Which of the following types of assumptions would an auditor be concerned about whenevaluating the reasonableness of an entity’s accounting estimates?
A Assumptions that are susceptible to bias B Assumptions that are consistent with prior periods C Assumptions that are insensitive to variations D Assumptions that are similar to industry guidelines
