大学MOOC 审计与认证业务（F8ACCA）(无锡太湖学院)1462670215 最新慕课完整章节测试答案
Chapter10Auditproceduresandsampling
文章目录
- Chapter10Auditproceduresandsampling
- Chapter11Auditreviewandfinalisation
- Chapter12Reports
- Chapter1Auditandotherassuranceengagements
- Chapter2Statutoryauditandregulation
- Chapter3Corporategovernance
- Chapter4Professionalethicsandqualitycontrolprocedures
- Chapter5Internalaudit
- Chapter6Riskassessment
- Chapter7Auditplanninganddocumentation
- Chapter8Introductiontoauditevidence
- Chapter9Internalcontrol
测试题
1、判断题：
If the auditor relies on the work of an auditor’s expert or service organization, they may refer to that individual or organization in the auditor’s report and share responsibility with them.
选项：
A: 正确
B: 错误
答案: 【 错误】
Chapter11Auditreviewandfinalisation
测试题
1、判断题：
The auditor must satisfy themselves that the use of the going concern basis in FS is appropriate.
选项：
A: 正确
B: 错误
答案: 【 正确】
测试题1
1、单选题：
Cannavaro.com is a website design company whose year-end was 31 December 20X4. The audit is almost complete and the financial statements are due to be signed shortly. Profit before tax for the year is $3.8 million and revenue is $11.2 million.The company has only required an audit for the last two years and the board of directors has asked your firm to provide more detail in relation to the form and content of the auditor's report.During the audit it has come to light that a key customer, Pirlo Co, with a receivables balance at the year-end of $285,000, has just notified Cannavaro.com that they are experiencing cash flow difficulties and so are unable to make any payments for the foreseeable future. The finance director has notified the audit team that he will write this balance off as an irrecoverable debt in the 20X5 financial statements.The audit engagement partner has asked you to make an initial assessment of the materiality of the issue with the outstanding receivables balance with Pirlo Co and to consider the overall impact on the financial statements.Which of the following correctly summarises the effect of the outstanding balance with Pirlo Co?
选项：
A: Material Financial statement impact No Revenue is overstated
B: Material Financial statement impact No Gross profit is understated
C: Material Financial statement impact Yes Profit is overstated
D: Material Financial statement impact Yes Going concern principle is in doubt
答案: 【 Material Financial statement impact Yes Profit is overstated】
2、判断题：
In evaluating whether the FS give a true and fair view, auditors shall assess the materiality of uncorrected misstatements.
选项：
A: 正确
B: 错误
答案: 【 正确】
Chapter12Reports
测试题
1、单选题：
Cannavaro.com is a website design company whose year-end was 31 December 20X4. The audit is almost complete and the financial statements are due to be signed shortly. Profit before tax for the year is $3.8 million and revenue is $11.2 million.The company has only required an audit for the last two years and the board of directors has asked your firm to provide more detail in relation to the form and content of the auditor’s report.During the audit it has come to light that a key customer, Pirlo Co, with a receivables balance at the year-end of $285,000, has just notified Cannavaro.com that they are experiencing cash flow difficulties and so are unable to make any payments for the foreseeable future. The finance director has notified the audit team that he will write this balance off as an irrecoverable debt in the 20X5 financial statements.The finance director has asked you to outline the appropriate audit opinions which will be provided depending on whether the company decides to amend or not amend the 20X4 financial statements for the issue identified regarding the recoverability of the balance with Pirlo Co.Which of the following options correctly summarises the audit opinions which will be issued depending on whether or not the 20X4 financial statements are amended?
选项：
A: FS amended FS not amended Unmodified Unmodified with emphasis of matter
B: FS amended FS not amended Unmodified with emphasis of matter Qualified ‘except for’
C: FS amended FS not amended Unmodified Adverse
D: FS amended FS not amended Unmodified Qualified ‘except for’
答案: 【 FS amended FS not amended Unmodified Qualified ‘except for’】
第四单元测试
1、单选题：
As part of the review stage of an audit, the auditor will consider subsequent events.Up to which date does the auditor have an active responsibility to perform procedures designed to identify subsequent events?
选项：
A: The reporting date
B: The date of the auditor's report
C: The date of issue of the financial statements
D: The date of approval of the financial statements
答案: 【 The date of the auditor's report】
2、单选题：
Which of the following procedures will be performed by the auditor as part of a subsequent events review?(1) Request for written representations from management(2) Review of minutes of board meetings held after the date of the financial statements
选项：
A: (1) only
B: (2) only
C: (1) and (2)
D: Neither (1) nor (2)
答案: 【 (1) and (2)】
3、单选题：
M Co has a year end of 31 December 20X4. The auditor has identified that management's assessment of M Co's ability to continue as a going concern covers the period to 30 June 20X5. What action should the auditor take?
选项：
A: Request that management extends the assessment period to 30 September 20X5
B: Request that management extends the assessment period to 31 December 20X5
C: Request that management extends the assessment period to 31 December 20X6
D: No action is required provided the auditor is satisfied with management's assessment to 30 June 20X5
答案: 【 Request that management extends the assessment period to 31 December 20X5】
4、单选题：
ISA 570 Going concern identifies events and conditions that may cast doubt about the going concern assumption. Which of the following are identified by ISA 570 as financial factors?(1) Loss of key customers(2) Net liability position(3) Substantial operating losses(4) Shortages of key raw materials
选项：
A: (1) and (2)
B: (1) and (4)
C: (2) and (3)
D: (3) and (4)
答案: 【 (2) and (3)】
5、单选题：
Z Co has a year end of 30 June 20X4. Management has assessed the ability of the company to continue as a going concern based on the period to 30 June 20X5.Which of the following procedures must the auditor perform to identify factors that may affect Z Co's ability to continue as a going concern beyond 30 June 20X5?
选项：
A: Analysis of cash flow forecasts
B: Review of board minutes
C: Review of loan terms
D: Inquiry of management
答案: 【 Inquiry of management 】
6、单选题：
The auditor of S Co has concluded that the use of the going concern assumption is appropriate and that the material uncertainty has been adequately disclosed.What is the impact of this conclusion on the audit report?
选项：
A: Adverse opinion
B: Modified opinion
C: Unmodified opinion without an emphasis of matter paragraph
D: Unmodified opinion with an emphasis of matter paragraph
答案: 【 Unmodified opinion with an emphasis of matter paragraph 】
7、单选题：
T Co has a year end of 31 July 20X4. The auditor completed the audit work on 10 September 20X4 and the auditor's report was signed on 30 September 20X4. The financial statements were issued on 1 November 20X4.Which of the following would be the most appropriate date for the directors to sign the written representations letter?
选项：
A: 31 July 20X4
B: 10 September 20X4
C: 30 September 20X4
D: 1 November 20X4
答案: 【 30 September 20X4 】
8、单选题：
For which of the following matters must written representations be sought?(1) That management has fulfilled its responsibility for the preparation of the financial statements(2) That management has provided the auditor with all the information relevant to the audit(3) That accounts receivable are recoverable(4) That inventory is correctly valued at the lower of cost and net realizable value
选项：
A: (1) and (2)
B: (1) and (3)
C: (2) and (4)
D: (3) and (4)
答案: 【 (1) and (2)】
9、单选题：
Which of the following statements regarding analytical procedures is correct?
选项：
A: Analytical procedures must be used as part of the overall review of the financial statements.
B: Analytical procedures may be used as part of the overall review of the financial statements.
C: Analytical procedures are only used as risk assessment procedures.
D: Analytical procedures are only used as substantive procedures.
答案: 【 Analytical procedures must be used as part of the overall review of the financial statements. 】
10、单选题：
Misstatements can arise from error or fraud.Which of the following statements is correct regarding the auditor's accumulation of identified misstatements?
选项：
A: The auditor must accumulate all misstatements identified during the audit.
B: The auditor must only accumulate individually material misstatements identified during the audit.
C: The auditor must accumulate misstatements identified during the audit, other than those that are clearly trivial.
D: The auditor does not accumulate misstatements identified during the audit.
答案: 【 The auditor must accumulate misstatements identified during the audit, other than those that are clearly trivial.】
11、单选题：
The auditor of Y Co has concluded that Y Co is not a going concern. The financial statements have been prepared on a going concern basis and management has refused to change them. What form of audit opinion will be issued by the auditor?
选项：
A: An unmodified opinion
B: A modified opinion due to material misstatement
C: A modified opinion due to insufficient appropriate audit evidence
D: An adverse opinion
答案: 【 An adverse opinion 】
12、单选题：
ISA 700 Forming an opinion and reporting on financial statements sets out the basic elements of an auditor's report.Which of the following is not included in an unmodified auditor's report?
选项：
A: Management's responsibility for the financial statements
B: Auditors' responsibilities
C: Audit opinion
D: Deficiencies of internal controls
答案: 【 Deficiencies of internal controls】
13、单选题：
The auditor of Q Co has completed the audit and has concluded that sufficient appropriate evidence has been obtained, which confirms that the financial statements are not materially misstated.Which form of audit opinion will the auditor issue?
选项：
A: Adverse opinion
B: Qualified opinion
C: Unmodified opinion
D: A disclaimer of opinion
答案: 【 Unmodified opinion】
14、单选题：
ISA 705 Modification to the opinion in the independent auditor's report identifies three possible types of modification.In which of the following circumstances would a disclaimer of opinion be issued?
选项：
A: The auditor concludes that the financial statements include misstatements which are material but not pervasive to the financial statements.
B: The auditor concludes that the financial statements include misstatements which are both material and pervasive to the financial statements.
C: The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion but has concluded that the possible effects of any undetected misstatements could be material but not pervasive.
D: The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion and has concluded that the possible effects of any undetected misstatements could be both material and pervasive.
答案: 【