The refusal of a client's attorney to provide information requested in an inquiry letter generally is considered:
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1 .A weakness in internal control over recording retirements of equipment may cause an auditor to:
A Select certain items of equipment from the accounting records and locate them in the plant. B Trace additions to the "other assets" account to search for equipment that is still on hand but no longer being used. C Review the subsidiary ledger to ascertain whether depreciation was taken on each ite...
2 .In determining the effectiveness of an entity's internal controls relating to the occurrence assertion for payroll transactions, an auditor most likely would inquire about and:
A Inspect evidence of accounting for prenumbered payroll checks. B Verify the preparation of the monthly payroll account bank reconciliation. C Observe the segregation of duties concerning personnel responsibilities and payroll disbursement. D Recompute the payroll deductions for employee fringe ben...
3 .Which of the following questions would an auditor most likely include on an internal control questionnaire for notes payable?
A Are direct borrowings on notes payable authorized by the board of directors? B Are assets that collateralize notes payable critically needed for the entity's continued existence? C Are the proceeds from notes payable used for the purchase of noncurrent assets? D Are two or more authorized signatur...
4 .When auditing related party transactions, an auditor places primary emphasis on:
A Confirming the existence of the related parties. B Verifying the valuation of the related party transactions. C Evaluating the disclosure of the related party transactions. D Ascertaining the rights and obligations of the related parties.
5 .Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?
A Determine whether accounting estimates deviate from historical patterns. B Confirm inventories at locations outside the entity. C Inquire about the existence of related party transactions. D Review the lawyer's letter for information about litigation.
7 .Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements?
A The entity's management places no emphasis on meeting publicized earnings projections. B Significant differences between the physical inventory count and the accounting records are not investigated. C Monthly bank reconciliations ordinarily include several large outstanding checks. D Cash transact...
8 .An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year than for the prior year. This may indicate that:
A Fictitious credit sales have been recorded during the year. B The client recently tightened its credit-granting policies. C Employees have stolen inventory just before the year-end. D An employee has been lapping receivables in both years.
9 .Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew's branch locations. Which of the following might Silver consider performing in response to this situation?I.Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.II.Employing analytical procedures with a less precise expectation.
A Both I and II. B Neither I nor II. C I only. D II only.
10 .下列各项中，不属于半固定成本的是（ ）。
A 企业的管理员工资 B 运货员工资 C 固定电话费 D 检验员的工资
