[单选题]
Which of the following options describes audit areas where an external auditor maydetermine an internal auditor can provide assistance to the external auditor? Obtaining an Performing Performing understanding of tests of substantive internal control controls tests
A .No No No
B .Yes No No
C .Yes Yes No
D .Yes Yes Yes
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .甲企业拥有的一台自2008年1月1日开始计提折旧的设备，其原值为27 500元，预计使用年限为5年，预计净残值为500元，采用年数总和法计提折旧。从2010年起，该企业将该固定资产的折旧方法改为平均年限法，设备的预计使用年限由5年改为4年，设备的预计净残值由500元改为200元。该设备2010年的折旧额为（ ）元。
A 3 100 B 5 550 C 3 250 D 4 000
题型:
单选题
提问时间:
2021-08-23
2 .下列事项均发生于以前期间，应作为前期差错更正的有（ ）。
A 由于技术进步，将电子设备的折旧方法由直线法变更为年数总和法 B 根据规定对资产计提减值准备，考虑到利润指标超额完成太多，多提了存货跌价准备 C 由于经营指标的变化，缩短长期待摊费用的摊销年限 D 会计人员将财务...
题型:
多选题
提问时间:
2021-08-23
3 .The following are statements about the assurance report given on financial information.(1) It enhances the credibility of the information being reported upon.(2) It reduces the risk of management bias in the information being reported upon.(3) It attests to the correctness of the information being reported upon.(4) It draws the attention of the user to deficiencies in the information being reported upon.Which of the above are benefits of an assurance report on financial information?
A 1, 2 and 3 only B 2, 3 and 4 only C 1, 2 and 4 only D 1, 3 and 4 only
题型:
单选题
提问时间:
2021-08-23
4 .In relation to the use of audit sampling, the audit sampling plan may take account of factorssuch as the:(1) Risk accepted(2) Tolerable misstatement/deviation rate(3) Stratification(4) Number of items in the population(5) Expected misstatement rateWhich of the above items would be taken into account by the auditor when considering the choice of sample size from a large number of items in a population?
A 1, 2 and 4 only B 3 and 5 only C 1, 2, 3 and 5 only
题型:
单选题
提问时间:
2021-08-23
5 .The process of documenting, evaluating and testing an internal control system will involve several stages, including:(1) Testing of controls.(2) Documenting the system and its controls.(3) Walk-through testing.(4) Evaluation of existence (or lack) of key controls.The correct sequence of the various stages is extremely important since the relevant action at one stage will frequently be dependent upon the results of the previous stage.What is the appropriate sequence of the four stages given above?
A 2, 3, 4, 1 B 3, 2, 4, 1 C 2, 4, 3, 1 D 2, 3, 1, 4
题型:
单选题
提问时间:
2021-08-23
7 .Which of the following financial statement assertions will be supported by a sample check on the numerical sequence of despatch notes and invoices?
A Allocation B Occurrence C Completeness
题型:
单选题
提问时间:
2021-08-23
8 .The financial statements of Big Co. for the year ended 31 March 2016 included the following amounts.Profit – $35 millionNet assets – $164 millionInventory – $88 million (after allowing for obsolescence)Receivables – $66 millionPayables – $41 millionThe guidelines of Smith & Co, the auditors of Big Co, for material misstatement are:(1) 5% of net profit(2) 5% of net assets(3) 20% of any specific statement of financial position item.The following matters were noted for the attention of the audit partner:? There is an excess allowance of $1.5 million for inventory obsolescence? Purchase invoices for $1 million of inventory received before the year-end inventory count were not accounted for until after the year-end? The total of receivables are understated due to $8 million credit balances on the ledger? The bad debt allowance is overstated by $1 million;? Payables (and purchases) have been overstated by $3 million.On which of the three criteria above would a qualification be justified?
A 1 and 3 B 1 alone C 3 alone D 2 and 3
题型:
单选题
提问时间:
2021-08-23
9 .Which of the following statements, if any, is/are correct?(1) The work of a management’s expert may provide acceptable audit evidence undercertain circumstances(2) The auditor may not use the work of a management’s expert in matters material tothe fair presentation of the financial statements
A Neither 1 nor 2 B Both 1 and 2 C 1 only D 2 only
题型:
单选题
提问时间:
2021-08-23
10 .The managing director of an audit client, Saturn Co, suspects that a computer fraud may be taking place within the company. It appears that product prices held on the computer are temporarily being reduced by a key member of staff to enable an accomplice to pay artificially low prices at the computer-linked checkouts, where a light-sensitive pen is used to identify the prices from a bar code on the products.Which of the following is the most appropriate check or control that should be present to help prevent the fraud?
A Check digits, reasonableness checks and format checks for all transactions recorded at the checkout B Adequate segregation of duties within the computer installation between analysts, programmers, operations and library C Restriction of access to the details held on the computer by the use of pass...
题型:
单选题
提问时间:
2021-08-23
