大学MOOC Audit and Assurance(Dongbei University of Finance & Economics)1461620163 最新慕课完整章节测试答案
Chapter1 Audit Framework and Regulation
Chapter1 Unit Test
1、多选题：
Who are involved in the three party relationship?
选项：
A: Practitioner
B: Responsible party
C: Intended users
D: Internal auditors
答案: 【 Practitioner;
Responsible party;
Intended users】
2、多选题：
Which of the following engagements are assurance?
选项：
A: Audit
B: Review
C: Other assurance
D: Compilation
答案: 【 Audit;
Review;
Other assurance】
3、多选题：
Which of the following engagements are related service?
选项：
A: Audit
B: Review
C: Compilation
D: Agreed upon
答案: 【 Compilation;
Agreed upon】
4、多选题：
Which of the following items are elements of assurance?
选项：
A: Subject matter
B: Suitable criteria
C: Evidence
D: Assurance report
答案: 【 Subject matter;
Suitable criteria;
Evidence;
Assurance report】
5、多选题：
Which of the following items are limitations of external audits?
选项：
A: Sampling
B: Subjectivity
C: Evidence is persuasive not conclusive
D: Audit report format
答案: 【 Sampling;
Subjectivity;
Evidence is persuasive not conclusive;
Audit report format】
6、判断题：
The intended user is the person who requires the assurance report.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、判断题：
The responsible party is the organization responsible for preparing the subject matter to be reviewed.
选项：
A: 正确
B: 错误
答案: 【 正确