在下列描述中，需要运用重要性水平的是（　　）。

1 .

A 1 and 3 B 1 and 4 C 2 and 3 D 2 and 4

题型: 单选题 提问时间: 2021-08-23

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2 .A company’s draft financial statements for the year to 31 December showed a profit of $630,000.However, the trial balance did not agree, and a suspense account appeared in the company’s draftstatement of financial position.Subsequent checking revealed the following errors:(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plantaccount as $4,800. Depreciation at the rate of 10% per year ($480) had been charged.(2) Bank charges of $440 appeared in the bank statement in December but had not been enteredin the company’s records.(3) One of the directors of the company paid $800 due to a supplier in the company’s payablesledger by a personal cheque. The bookkeeper recorded a debit in the supplier’s ledgeraccount but did not complete the double entry for the transaction. (The company does notmaintain a payables ledger control account).(4) The payments side of the cash book had been understated by $10,000.Which two of the above items would require an entry to the suspense account incorrecting them?

A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4

题型: 单选题 提问时间: 2021-08-23

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3 .A company’s draft financial statements for the year to 31 December showed a profit of $630,000.However, the trial balance did not agree, and a suspense account appeared in the company’s draftstatement of financial position.Subsequent checking revealed the following errors:(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plantaccount as $4,800. Depreciation at the rate of 10% per year ($480) had been charged.(2) Bank charges of $440 appeared in the bank statement in December but had not been enteredin the company’s records.(3) One of the directors of the company paid $800 due to a supplier in the company’s payablesledger by a personal cheque. The bookkeeper recorded a debit in the supplier’s ledgeraccount but did not complete the double entry for the transaction. (The company does notmaintain a payables ledger control account).(4) The payments side of the cash book had been understated by $10,000.What would the company’s profit become after the correction of the above errors?

A $624,440 B $624,760 C $625,240 D $634,760

题型: 单选题 提问时间: 2021-08-23

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4 .关于审计过程的下列说法中，正确的有（　）。

A 计划审计工作贯穿于整个审计过程的始终 B 进一步审计程序包括风险评估程序和实质性程序 C 风险评估程序可以不实施 D 在完成审计工作阶段需要获取管理层书面声明

题型: 多选题 提问时间: 2021-08-23

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5 .下列关于财务报表审计的说法中，正确的有（　）。

A 财务报表的预期使用者不包括被审计单位管理层 B 审计的目的是对被审计单位财务报表不存在舞弊导致的重大错报获取合理保证 C 审计提供的是一种高水平的保证而不是绝对保证 D 审计的最终产品是审计报告

题型: 多选题 提问时间: 2021-08-23

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7 .注册会计师需要获取的审计证据的数量与其评估的重大错报风险之间是（　）。

A 同向变动关系 B 成比例变动关系 C 不存在关系 D 反向变动关系

题型: 单选题 提问时间: 2021-08-23

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8 .注册会计师只有通过实施下列（　　）程序，才能为证实被审计单位是否对外购机械设备拥有所有权获取充分、适当的审计证据。

A 检查 B 重新计算 C 重新执行 D 观察

题型: 单选题 提问时间: 2021-08-23

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9 .下列审计证据中属于其他信息的有（　）。

A 询证函的回函 B 分析师的报告 C 内部控制手册 D 合同记录

题型: 多选题 提问时间: 2021-08-23

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10 .以下有关分析程序在风险评估程序中的具体运用，正确的有（　　）。

A 注册会计师可以将分析程序与询问 B 在运用分析程序时，注册会计师应重点关注关键的账户余额 C 如果分析程序的结果显示的比率 D 注册会计师需要在了解被审计单位及其环境的每—方面都实施分析程序

题型: 多选题 提问时间: 2021-08-23

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