大学MOOC AuditandAssurance(浙江财经大学)1462155180 最新慕课完整章节测试答案

Chapter10-Quiz

1、单选题：
‌Which of the following is not one of the three primary objectives of effective internal control?‏‌‏
选项：
A: reliability of financial reporting
B: efficiency and effectiveness of operations
C: compliance with laws and regulations
D:  assurance of elimination of business risk
答案: 【  assurance of elimination of business risk】

2、单选题：
‏Internal controls‍‏‍
选项：
A: are implemented by and are the responsibility of the auditors.
B: consist of policies and procedures designed to provide reasonable assurance that the company achieves its objectives and goals.
C: guarantee that the company complies with all laws and regulations.
D: only apply to SEC companies.
答案: 【 consist of policies and procedures designed to provide reasonable assurance that the company achieves its objectives and goals.】

3、单选题：
​ The PCAOB places responsibility for the reliability of internal controls over the financial reporting process on‌​‌
选项：
A: the company's board of directors.
B: the audit committee of the board of directors.
C: management.
D:  the CFO and the independent auditors.
答案: 【 management.】

4、单选题：
‍The auditor's primary purpose in auditing the client's system of internal control over financial reporting is‍‍‍
选项：
A: to prevent fraudulent financial statements from being issued to the public.
B: to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
C: to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
D:  to efficiently conduct the Audit of Financial Statements.
答案: 【 to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.】

5、单选题：
‌‏‌An auditor should consider two key issues when obtaining an understanding of a client's internal controls. These issues are‏‌‏‌‏
选项：
A: the effectiveness and efficiency of the controls.
B: the frequency and effectiveness of the controls.
C: the design and operating effectiveness of the controls.
D: the implementation and operating effectiveness of the controls.
答案: 【 the frequency and effectiveness of the controls.】

6、单选题：
‌ The primary emphasis by auditors is on controls over​‌​
选项：
A: classes of transactions.
B: account balances.
C: both A and B, because they are equally important.
D: both A and B, because they vary from client to client.
答案: 【 classes of transactions.】

7、单选题：
‌Which of the following statements is most correct with respect to separation of duties?​‌​
选项：
A: A person who has temporary or permanent custody of an asset should account for that asset.
B: Employees who authorize transactions should not have custody of the related assets.
C: Employees who open cash receipts should record the amounts in the subsidiary ledgers.
D: Employees who authorize transactions should have recording responsibility for these transactions.
答案: 【 Employees who authorize transactions should not have custody of the related assets.】

8、单选题：
‍Which of the following is not one of the subcomponents of the control environment?‎‍‎
选项：
A: management's philosophy and operating style
B: organizational structure
C:  adequate separation of duties
D: commitment to competence
答案: 【  adequate separation of duties】

9、单选题：
‎Which of the following is correct with respect to the design and use of business documents?‎‎‎
选项：
A: The documents should be in paper format.
B:  Documents should be designed for a single purpose to avoid confusion in their use.
C: Documents should be designed to be understandable only by those who use them.
D: Documents should be prenumbered consecutively to facilitate control over missing 
答案: 【 Documents should be prenumbered consecutively to facilitate control over missing 】

10、单选题：
‍Controls that are designed for each software application and are intended to help a company satisfy the transaction-related audit objectives are‏‍‏
选项：
A: user controls.
B: general controls.
C: audit controls.
D: application controls.
答案: 【 application controls.】

Chapter11-Quiz

1、单选题：
‍When the auditor attempts to understand the operation of the accounting system by tracing a few transactions through the accounting system, the auditor is said to be‌‍‌
选项：
A: tracing.
B: vouching.
C:  performing a walkthrough.
D: testing controls.
答案: 【  performing a walkthrough.】

2、单选题：
‏Narratives, flowcharts, and internal control questionnaires are three common methods of‏‏‏
选项：
A: testing the internal controls.
B:  documenting the auditor's understanding of internal controls.
C: designing the audit manual and procedures.
D: documenting the auditor's understanding of a client's organizational structure.
答案: 【  documenting the auditor's understanding of internal controls.】

3、单选题：
‍Which of the following is the correct definition of "control deficiency"?​‍​
选项：
A: A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect misstatements on a timely basis.
B: A control deficiency exists if one or more deficiencies exist that adversely affect a company's ability to prepare external financial statements reliably.
C: A control deficiency exists if the design or operation of controls results in a more than remote likelihood that controls will not prevent or detect misstatements.
D: A control deficiency exists if the design or operation of controls results in a more than probable likelihood that controls will prevent or detect misstatements.
答案: 【 A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect misstatements on a timely basis.】

4、单选题：
​When assessing control risk,‌​‌
选项：
A:  many auditors use actuarial tables to assist in the control risk assessment process.
B: each control can be used to satisfy only one audit objective.
C: many auditors use a control risk matrix to assist in the control risk assessment process.
D:  all controls, including key controls, should be considered.
答案: 【 many auditors use a control risk matrix to assist in the control risk assessment process.】

5、单选题：
‏When a compensating control exists, the absence of a key control‍‏‍
选项：
A: is no longer a concern because there is no longer a significant deficiency or material weakness.
B: is still a major concern to the auditor.
C: could cause a material loss, so it must be tested using substantive procedures.
D: is magnified and must be removed from the sampling process and examined in its entirety.
答案: 【 is no longer a concern because there is no longer a significant deficiency or material weakness.】

6、单选题：
‌Which of the following represents a correct statement regarding internal control testing?‌‌‌
选项：
A: When auditors plan to use evidence about the operating effectiveness of internal control contained in prior audits, auditing standards require tests of the controls' effectiveness at least every other year.
B: The greater the risk, the less audit evidence the auditor should obtain that controls are operating effectively.
C: The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit.
D:  Testing of internal controls can only be performed by the auditor at the end of the fiscal year.
答案: 【 The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit.】

7、单选题：
​Tests of controls​​​
选项：
A: are the procedures used to test the effectiveness of controls in support of a reduced assessed control risk.
B: are used to support the ending balances in the balance sheet and income statement accounts.
C: are performed at the end of the audit.
D: are designed to detect fraud.
答案: 【 are the procedures used to test the effectiveness of controls in support of a reduced assessed control risk.】

8、单选题：
‏ Which of the following is true regarding the relationship between tests of controls and procedures to obtain an understanding?​‏​
选项：
A: In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase.
B: Tests of controls are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding.
C: Procedures to obtain an understanding are performed only on one or a few transactions.
D: All of the above are correct.
答案: 【 All of the above are correct.】

9、单选题：
​ Auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements in the ‍​‍
选项：
A: adverse opinion.
B: Section 404 report.
C: management letter.
D:  Type 1 report.
答案: 【 management letter.】

10、单选题：
​What type of report is issued when one or more material internal control weaknesses exist?‌​‌
选项：
A: unqualified opinion
B: disclaimer of opinion
C: adverse opinion
D: qualified opinion
答案: 【 adverse opinion】

Chapter12-Quiz

1、单选题：
‍ Shown below (1 through 5) are the five types of tests which auditors use to determine whether financial statements are fairly stated. Which three are substantive tests?‍‍1. risk assessment procedures‍‍2. tests of controls‍‍3. substantive tests of transactions‍‍4. substantive analytical procedures‍‍5. tests of details of balances‍‍‍
选项：
A: 1, 2, and 3
B: 3, 4, and 5
C: 2, 3, and 5
D: 2, 3, and 4
答案: 【 3, 4, and 5】

2、单选题：
‍ Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's‎‍‎
选项：
A: audit strategy.
B: tests of controls.
C: risk assessment procedures.
D: tests of transactions.
答案: 【 risk assessment procedures.】

3、单选题：
‎The purpose of tests of controls is to provide reasonable assurance that the‏‎‏
选项：
A: accounting treatment of transactions and balances is valid and proper.
B:  internal control procedures are functioning as intended.
C:  entity has complied with GAAP disclosure requirements.
D: entity has complied with requirements of quality control.
答案: 【  internal control procedures are functioning as intended.】

4、单选题：
‍Which of the following statements is not true?‌‍‌
选项：
A: Analytical procedures emphasize the overall reasonableness of transactions and balances.
B: Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.
C: Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general ledger.
D: Tests of details of balances emphasize the ending balances in the general ledger.
答案: 【 Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.】

5、单选题：
‎In order to promote audit efficiency, the auditor considers cost in selecting audit tests to perform. Which of the following audit tests would be the most costly?‌‎‌
选项：
A: substantive analytical procedures
B:  risk assessment procedures
C: tests of controls
D:  tests of details of balances
答案: 【  tests of details of balances】

6、单选题：
​An increased extent of tests of controls is most likely to occur when‌​‌
选项：
A:  it is a first-year audit.
B: the auditor is doing a "fraud audit."
C: controls are effective and the preliminary control risk assessment is low.
D:  controls are ineffective and the preliminary control risk assessment is high.
答案: 【 controls are effective and the preliminary control risk assessment is low.】

7、单选题：
‍Several factors influence the auditor's choice of the types of tests to select, including‏‍‏
选项：
A: the availability of the types of evidence.
B:  the relative costs of each type of test.
C: the effectiveness of the internal controls.
D: all of the above.
答案: 【 all of the above.】

8、单选题：
​Which of the following would most likely not be included in the evidence mix for an integrated audit of a public company's financial statements and internal control over financial reporting?‎​‎
选项：
A: sophisticated internal controls
B: extensive substantive analytical procedures
C: extensive tests of details of balances
D: low inherent risk
答案: 【 extensive tests of details of balances】

9、单选题：
‎Which audit tests involve physical examination and confirmation?‎‎‎
选项：
A:  tests of controls
B: tests of transactions
C: tests of details of balances
D:  analytical procedures
答案: 【 tests of details of balances】

10、单选题：
​Transaction-related audit objectives would most likely be performed in which phase of the audit process?‎​‎
选项：
A: plan and design audit approach
B: perform tests of controls and substantive tests of transactions
C: perform substantive analytical procedures and tests of details of balances
D: complete the audit and issue the audit report
答案: 【 perform tests of controls and substantive tests of transactions】

6.3控制测试

1、单选题：
​当仅实施实质性程序不足以提供认定层次充分、适当的审计证据时,注册会计师应当(　　)。​
选项：
A: 实施分析程序
B: 实施控制测试
C: 重新评估认定层次的重大错报风险
D: 扩大样本规模
答案: 【 实施控制测试】

2、多选题：
‌要测试控制的有效性,注册会计师需要获取的审计证据包括(　　)。‌
选项：
A: 控制在所审期间的不同时点是如何运行的
B: 控制由谁执行
C: 控制是否得到一贯执行
D: 控制以何种方式运行
答案: 【 控制在所审期间的不同时点是如何运行的;
控制由谁执行;
控制是否得到一贯执行;
控制以何种方式运行】

3、判断题：
​控制测试的程序包括询问、分析程序、检查和观察及重新执行。(　　)‎
选项：
A: 正确
B: 错误
答案: 【 错误】

6.4实质性程序

1、单选题：
‍在考虑实质性程序的时间时，如果识别出由于舞弊导致的重大错报风险，注册会计师应当(　　)。‍
选项：
A: 在期末或接近期末实施实质性程序
B: 在期中实施实质性程序
C: 在期中和期末都实施实质性程序
D: 实施将期中结论延伸至期末的审计程序
答案: 【 在期末或接近期末实施实质性程序】

2、多选题：
‏实施的实质性程序应当包括的与财务报表编制完成阶段相关的审计程序有(　　)。​
选项：
A: 将财务报表与其所依据的会计记录进行核对
B: 检查财务报表编制过程中做出的重大会计分录和其他会计调整
C: 测试控制的有效性
D: 测试控制是否存在并被执行
答案: 【 将财务报表与其所依据的会计记录进行核对;
检查财务报表编制过程中做出的重大会计分录和其他会计调整】

3、判断题：
​实质性程序是用于直接发现认定层次重大错报的审计程序。(　　)‏​‏
选项：
A: 正确
B: 错误
答案: 【 正确】

Chapter13-Quiz

1、单选题：
‌ Which of the following is an account that is not affected by the sales and collection cycle?​‌​
选项：
A: cash
B: accounts receivable
C: allowance for doubtful accounts
D: accounts payable
答案: 【 accounts payable】

2、单选题：
​Which of the following is not one of the five classes of transactions included in the sales and collection cycle?‎​‎
选项：
A: sales returns and allowances
B: write-off of uncollectible accounts
C: bad debt expense
D:  interest income 
答案: 【  interest income 】

3、单选题：
‏One type of shipping document is the ________, which is a written contract between the carrier and the seller of the receipt and shipment of goods.​‏​
选项：
A: sales order
B: bill of lading
C:  sales invoice
D: customer order
答案: 【 bill of lading】

4、单选题：
‏A ________ indicates a reduction in the amount due from a customer because of returned goods or an allowance.‎‏‎
选项：
A: bill of lading
B: sales invoice
C: credit memo
D: monthly statement
答案: 【 credit memo】

5、单选题：
‌When assessing risk control, the auditor must do all of the following except‎‌‎
选项：
A: assess control risk for each objective by evaluating the controls and deficiencies for each objective.
B: perform the detailed test of balances.
C: identify the key internal controls and deficiencies.
D: associate the key controls and deficiencies with the objectives.
答案: 【 perform the detailed test of balances.】

6、单选题：
‎In many audits, no substantive tests of transactions are made for the ________ assertion on the grounds that understatement of sales is not a concern.‌‎‌
选项：
A: accuracy
B: existence
C: completeness
D: none of the above
答案: 【 completeness】

7、单选题：
‌Which of the following is an accurate statement relating to separation of duties?‌‌‌
选项：
A: Management should deny cash access to anyone responsible for entering sales and cash receipts transaction information into the computer.
B: All disagreements on the monthly statements should be directed to a designated person who has no responsibility for handling cash or recording sales or accounts receivable.
C: The credit granting function should be separate from the sales function.
D:  All of the above are accurate statements.
答案: 【  All of the above are accurate statements.】

8、单选题：
‌Which type of misstatement is always a fraud?‎‌‎
选项：
A: sales included in the journals for which no shipment was made
B: sales to related parties, such as officers and subsidiaries
C: shipments made to nonexistent customers and recorded as sales
D: sales recorded more than once
答案: 【 shipments made to nonexistent customers and recorded as sales】

9、单选题：
​ An effective procedure to test for unfilled shipments is to trace from the‍​‍
选项：
A: sales journal to the shipping documents.
B: shipping documents to the sales journal.
C: sales journal to the accounts receivable ledger.
D:  sales journal to the general ledger sales account.
答案: 【 shipping documents to the sales journal.】

10、单选题：
‌Which one of the following statements is true? In deciding on substantive tests of transactions,​‌​
选项：
A:  some procedures are commonly employed on every audit regardless of the circumstances.
B: all procedures are dependent on the adequacy of the controls and the results of the tests of controls.
C: results obtained in the prior year's audit will not affect the procedures used this year.
D: the materiality of the item will not influence the choice of procedures used.
答案: 【  some procedures are commonly employed on every audit regardless of the circumstances.】

Chapter13-Quiz2

1、单选题：
‏ Smith Manufacturing Company's accounts receivable clerk has a friend who is also a customer of Smith Manufacturing. The accounts receivable clerk has issued fictitious credit memos to his friend for goods supposedly returned. The most effective procedure for preventing this activity is to‎‏‎
选项：
A: prenumber and account for all credit memorandums.
B: require receiving reports that provide evidence of returned inventory items to support all credit memorandums before they are approved.
C: have independent sales and accounts receivable departments.
D: mail monthly statements to customers.
答案: 【 require receiving reports that provide evidence of returned inventory items to support all credit memorandums before they are approved.】

2、单选题：
‌The audit procedure referred to as proof of cash receipts is particularly useful to test‍‌‍
选项：
A: time lags in making deposits.
B: whether all recorded cash receipts have been deposited in the bank.
C: whether there are cash receipts that have not been recorded in the journals.
D: the client's reconciliation between cash receipts and bank deposits.
答案: 【 whether all recorded cash receipts have been deposited in the bank.】

3、单选题：
​ The most difficult type of cash embezzlement for auditors to detect is when it occurs‌​‌
选项：
A:  after the merchandise has been shipped.
B:  before the merchandise has been shipped.
C: be