大学MOOC The Principle of Auditing(Southwestern University of Finance and Economics)1458008166 最新慕课完整章节测试答案
Chapter 10
文章目录
Test of Chapter 10
1、单选题：
Big data should have characteritcs of four "V",which following is not one of four "V" ( )
选项：
A: volume
B: velocity
C: variety
D: value
答案: 【 value】
2、多选题：
Big data analysis includes:
选项：
A: continuing monitoring
B: data mining
C: text mining
D: process mining
答案: 【 continuing monitoring;
data mining;
text mining;
process mining】
3、判断题：
Volume refers to the data size.
选项：
A: 正确
B: 错误
答案: 【 正确】
4、判断题：
Velocity, refers to the data generation speed.
选项：
A: 正确
B: 错误
答案: 【 正确】
5、判断题：
Variety, refers to many types of usable data.
选项：
A: 正确
B: 错误
答案: 【 正确】
6、判断题：
Veracity, refers to data uncertainty and reliability.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、判断题：
Effectively using semi-structured and unstructured Big Data will require auditors to develop a lower tolerance for ambiguity
选项：
A: 正确
B: 错误
答案: 【 错误】
8、判断题：
The estimation of complex analytical models, such as the market value of traded financial instruments or the analysis of structural accounting relationships among accounts and transactions, may require an amount of computation that increases exponentially with the size of the dataset.
选项：
A: 正确
B: 错误
答案: 【 正确】
9、判断题：
unstructured data includes financial data, social media and web clickstreams data.
选项：
A: 正确
B: 错误
答案: 【 错误】
10、填空题：
( )is one of the limitations of big data since it is highly manipulated within the rules by substantial judgment.
答案: 【 Veracity】
Chapter 6
Test for Chapter 6
1、单选题：
Which statement is correct?( )
选项：
A: When auditors consider the materiality, they need consider both qualitative respects
B: When auditors decide the materiality , they will not use their professional judgement
C: the materiality cannot be changed during the audit
D: the auditors need to consider materiality only at the beginning of audit
答案: 【 When auditors consider the materiality, they need consider both qualitative respects】
2、单选题：
Which material misstatement risk does not belong to financial statement level risk?
选项：
A: the matrial misstatement related to cash
B: the poor control environment
C: the regulations of government are changed
D: the attitude of the management
答案: 【 the matrial misstatement related to cash】
3、单选题：
Which of the following should not normally be included in the engagement letter for an audit?
选项：
A: A listing of the client's branch offices sellected for testing
B: A description of the responsibilities of client personnel to provide assistance
C: An indication of the amount of the audit fee
D: A description of the limitations of an audit
答案: 【 A listing of the client's branch offices sellected for testing】
4、多选题：
The responsibilities of management include
选项：
A: preparing for financial statements
B: establishing effective internal control over financial reporting
C: compliance of regulations of companies
D: compliance with auditing standards
答案: 【 preparing for financial statements;
establishing effective internal control over financial reporting;
compliance of regulations of companies】
5、多选题：
When auditors understand the client, the risk assessment procedures include
选项：
A: inquiry of the management
B: observation
C: Analysis
D: Confirmation
答案: 【 inquiry of the management;
observation;
Analysis】
6、判断题：
Material misstatement risk includes two levels: one is financial statement level and the other level is assertion level.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、判断题：
The auditors should obtain facts that might bear on the integrity of management from the predecessor auditor before accepting an audit
选项：
A: 正确
B: 错误
答案: 【 正确】
8、判断题：
The materiality should not be used in the reporting stage of audit.
选项：
A: 正确
B: 错误
答案: 【 错误】
9、判断题：
The auditors can reduce the risk of material misstatements through assessing the risk.
选项：
A: 正确
B: 错误
答案: 【 错误】
10、填空题：
( ) risk canbe controlled by auditors.
答案: 【 detection】
11、填空题：
( )Risks require special audit consideration.
答案: 【 significant】
Chapter 7
Test of Chapter 7
1、单选题：
A primary objective of procedures performed to obtain an understanding of itnernal control is to provide the auditors with ( )
选项：
A: knowledge necessary to determine the nature, timing, and extent of further audit procedures.
B: Audit evidence to use in reducing detection risk
C: A basis for modifying tests of controls
D: An evaluation of the consistency of application of management policies.
答案: 【 knowledge necessary to determine the nature, timing, and extent of further audit procedures.】
2、单选题：
An auditor may compensate for a weakness in internal control by increasing the extent of ( )
选项：
A: substantive tests of details
B: tests of control
C: detection risk
D: internal risk
答案: 【 substantive tests of details】
3、多选题：
Which of the following would be considered the objectives of internal control?
选项：
A: Checking the accuracy and reliability of accounting data
B: Detecting management fraud
C: Complying with regulations of companies
D: Safeguarding assets
答案: 【 Checking the accuracy and reliability of accounting data;
Detecting management fraud;
Complying with regulations of companies;
Safeguarding assets】
4、多选题：
Which of the following are the factors of control environment?
选项：
A: Integrity and ethcial values
B: Commitment to competence
C: Board independence and effective oversight
D: Control activities
答案: 【 Integrity and ethcial values;
Commitment to competence;
Board independence and effective oversight】
5、多选题：
Which of followings are methods to document internal control?
选项：
A: internal control questionnaire
B: written narratives
C: flowchart
D: memorandum
答案: 【 internal control questionnaire;
written narratives;
flowchart】
6、判断题：
When the client has no internal control, the auditor does not need to implement tests of control.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、判断题：
The understanding of internal control must be implemented by auditor.
选项：
A: 正确
B: 错误
答案: 【 正确】
8、判断题：
Segregation of duties means that one person cannot assume more than two authorities.
选项：
A: 正确
B: 错误
答案: 【 正确】
9、判断题：
Control risk is the possibility that a material misstatement d