大学MOOC Auditingandassurance(浙江财经大学)1451617180 最新慕课完整章节测试答案
Part1Theauditingprofession
Chapter1,Chapter3&Chapter4课后练习
1、单选题：
Which of the following can be used as a criteria for evaluating information being audited?
选项：
A: International Financial Reporting Standards (IFRS)
B: Generally Accepted Accounting Principles (GAAP)
C: Internal Revenue Code (IRC)
D: all of the above
答案: 【 all of the above】
2、单选题：
When auditing accounting data, auditors focus on
选项：
A: determining whether recorded information properly reflects the economic events that occurred during the accounting period.
B: determining if fraud has occurred.
C: determining if taxable income has been calculated correctly.
D: analyzing the financial information to be sure that it complies with government requirements.
答案: 【 determining whether recorded information properly reflects the economic events that occurred during the accounting period.】
3、单选题：
________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
选项：
A: Client acceptance
B: Information
C: Business
D: Control
答案: 【 Information】
4、单选题：
A correct relationship among the auditor, the client, and the external users is
选项：
A: management of a public company hires the independent auditor.
B: the audit committee of a private company hires the independent auditor.
C: the client provides capital to the external users.
D: the external users can rely upon the auditor's report to reduce information risk.
答案: 【 the external users can rely upon the auditor's report to reduce information risk.】
5、单选题：
Three common types of attestation services are
选项：
A: audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting.
B: audits of historical financial information, verifications of historical financial information, and attestations regarding internal controls.
C: reviews of historical financial information, verifications of future financial information, and attestations regarding internal controls.
D: audits of historical financial information, reviews of controls related to investments, and verifications of historical financial information.
答案: 【 audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting.】
6、单选题：
A high, but not absolute, level of assurance is called
选项：
A: probable assurance.
B: reasonable assurance.
C: limited assurance.
D: incomplete assurance.
答案: 【 reasonable assurance.】
7、单选题：
An examination of part of an organization's procedures and methods for the purpose of evaluating efficiency and effectiveness is what type of audit?
选项：
A: operational audit
B: compliance audit
C: financial statement audit
D: production audit
答案: 【 operational audit】
8、单选题：
Which of the following audits can be regarded as generally being a compliance audit?
选项：
A: IRS agents' examinations of taxpayer returns
B: GAO auditor's evaluation of the computer operations of governmental units
C: an internal auditor's review of a company's payroll authorization procedures
D: a CPA firm's audit of a public company
答案: 【 IRS agents' examinations of taxpayer returns】
9、单选题：
In a financial statement audit, the auditor
选项：
A: gathers evidence to determine whether the statements contain material errors or other misstatements.
B: must have a thorough understanding of the entity and its environment.
C: determines whether the financial statements are stated in accordance with specified criteria.
D: all of the above.
答案: 【 all of the above.】
10、单选题：
Internal auditors
选项：
A: must be independent of the entity that employs them.
B: generally report to the accounting department.
C: are employed by all types of organizations.
D: must be CPAs.
答案: 【 are employed by all types of organizations.】
Chapter2课后练习
1、单选题：
Which staff level in a CPA firm performs most of the detailed audit work?
选项：
A: partner
B: staff assistant
C: senior auditor
D: senior manager
答案: 【 staff assistant】
2、单选题：
The organization that is responsible for providing oversight for auditors of public companies is called the
选项：
A: Auditing Standards Board.
B: American Institute of Certified Public Accountants.
C: Public Oversight Board.
D: Public Company Accounting Oversight Board.
答案: 【 Public Company Accounting Oversight Board.】
3、单选题：
The Public Company Accounting Oversight Board
选项：
A: performs inspections of the quality controls of firms that audit public companies.
B: establishes auditing standards that must be followed by CPAs on all audits.
C: oversees auditors of private companies.
D: performs all of the above functions.
答案: 【 performs inspections of the quality controls of firms that audit public companies.】
4、单选题：
Who is responsible for establishing auditing standards for privately held companies?
选项：
A: Securities and Exchange Commission
B: Public Company Accounting Oversight Board
C: Auditing Standards Board
D: National Association of Accounting
答案: 【 Auditing Standards Board】
5、单选题：
________ are referred to as U.S. generally accepted auditing standards (GAAS)
选项：
A: AICPA auditing standards
B: SEC auditing standards
C: PCAOB auditing standards
D: Sarbanes-Oxley standards
答案: 【 AICPA auditing standards】
6、单选题：
Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit?
选项：
A: possess appropriate competence and capabilities
B: comply with ethical requirements
C: plan work and supervise assistants
D: maintain professional skepticism and exercise professional judgment
答案: 【 plan work and supervise assistants】
7、单选题：
The AICPA principles and the auditing standards should be viewed by practitioners as
选项：
A: ideals to work towards, but which are not achievable.
B: maximum standards that denote excellent work.
C: minimum standards of performance that must be achieved on each audit engagement.
D: benchmarks to be used on all audits, reviews, and compilations.
答案: 【 minimum standards of performance that must be achieved on each audit engagement.】
8、单选题：
Which of the following statements about Generally Accepted Audit Standards are true?I. They serve as broad guidelines to auditors for conducting an audit engagement.II. They are sufficiently specific to provide any meaningful guide to practitioners.III. They represent a framework upon which the AICPA can provide interpretations.
选项：
A: I and II
B: I and III
C: II and III
D: I, II and III
答案: 【 I and III】
9、单选题：
Quality control for a CPA firm
选项：
A: includes the organizational structure of the firm and the procedures it establishes.
B: is tailored to each specific audit engagement.
C: is a guarantee that auditing standards are followed.
D: is required only for firms auditing SEC companies.
答案: 【 includes the organizational structure of the firm and the procedures it establishes.】
10、单选题：
Which of the following is not an essential component of quality control?
选项：
A: policies and procedures to ensure that firm personnel are actively engaged in marketing strategies
B: policies and procedures to ensure that the work performed by firm personnel meet applicable professional standards
C: policies to ensure that personnel maintain their independence in fact and in appearance
D: policies that ensure that monitoring activities are effectively applied
答案: 【 policies and procedures to ensure that firm personnel are actively engaged in marketing strategies】
Part2Theauditprocess
Chapter10Internalcontrolandcosoframework课后练习
1、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.】
2、单选题：
The auditors 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.】
3、单选题：
In performing the audit of internal control over financial reporting, the auditor emphasizes internal control over classes of transactions because
选项：
A: the accuracy of accounting system outputs depends heavily on the accuracy of inputs and processing.
B: the class of transaction is where most fraud schemes occur.
C: account balances are less important to the auditor then the changes in the account balances.
D: classes of transactions tests are the most efficient manner to compensate for inherent risk.
答案: 【 the accuracy of accounting system outputs depends heavily on the accuracy of inputs and processing.】
4、单选题：
The Sarbanes-Oxley Act requires
选项：
A: all public companies to issue reports on internal controls.
B: all public companies to define adequate internal controls.
C: the auditor of public companies to design effective internal controls.
D: the auditor of public companies to withdraw from an engagement if internal controls are weak.
答案: 【 all public companies to issue reports on internal controls.】
5、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 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 related assets.】
6、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 documents.
答案: 【 Documents should be prenumbered consecutively to facilitate control over missing documents.】
7、单选题：
Which of the following deals with ongoing or periodic assessment of the quality of internal control by management?
选项：
A: verifying activities
B: monitoring activities
C: oversight activities
D: management activities
答案: 【 monitoring activities】
8、单选题：
Without an effective ________, the other components of the COSO framework are unlikely to result in effective internal control, regardless of their quality.
选项：
A: risk assessment policy
B: monitoring policy
C: control environment
D: system of control activities
答案: 【 control environment】
9、单选题：
If a company has an effective internal audit department,
选项：
A: the internal auditors can express an opinion on the fairness of the financial statements.
B: their work cannot be used by the external auditors per PCAOB Standard 5.
C: it can reduce external audit costs by providing direct assistance to the external auditors.
D: the internal auditors must be CPAs in order for the external auditors to rely on their work.
答案: 【 it can reduce external audit costs by providing direct assistance to the external auditors.】
10、单选题：
Which of the following statements related to application controls is correct?
选项：
A: Application controls relate to various aspects of the IT function including software acquisition and the processing of transactions.
B: Application controls relate to various aspects of the IT function including physical security and the processing of transactions in various cycles.
C: Application controls relate to all aspects of the IT function.
D: Application controls relate to the processing of individual transactions.
答案: 【 Application controls relate to the processing of individual transactions.】
Chapter10Internalcontrolandcosoframework课本练习
1、填空题：
10-201. A company uses benchmark data to assess losses from theft. It then compares its own data with those of other companies.
答案: 【 b】
2、填空题：
10-203. The audit committee is committed to establish procedures for "whistleblowing" any accounting, internal control, and auditing matters from employees, customers, and suppliers.
答案: 【 a】
3、填空题：
10-205. The company establishes a number of key performance indicators for many financial processes. The management then regularly tracks the performance according to established targets for evaluation.
答案: 【 e】
4、填空题：
10-207. The company publishes a bi-monthly newsletter on its intranet. The newsletter includes a column on matters relating to the company's code of conduct, which emphasizes the importance of integrity.
答案: 【 a】
5、填空题：
10-209. An internal audit department has been established to conduct separate evaluations on the company's internal controls.
答案: 【 e】
6、填空题：
10-211. Checks are signed by the company president, who compares the checks with the underlying supporting documents.
答案: 【 Occurrence##%_YZPRLFH_%##Accuracy】
7、填空题：
10-213. Receiving reports are prenumbered and accounted for on a daily basis.
答案: 【 Completeness##%_YZPRLFH_%##Timing】
8、填空题：
10-215. Sales invoices are independently verified before being sent to customers.
答案: 【 Accuracy】
9、填空题：
10-217. Labor hours for payroll are reviewed for reasonableness by the computer system.
答案: 【 Occurrence##%_YZPRLFH_%##Accuracy】
10、填空题：
10-219. The computer system verifies that all payroll payments have a valid employee identification number assigned by the human resources department at the time of hiring.
答案: 【 Occurrence】
Chapter11Assessingcontrolriskandreportingoninternalcontrols
1、单选题：
For financial statement audits, auditors need to understand controls that are relevant to the audit in order to
选项：
A: identify and assess the risks of material misstatements.
B: perform preliminary analytical procedures.
C: detect fraud.
D: assess inherent risk.
答案: 【 identify and assess the risks of material misstatements.】
2、单选题：
Which type of evidence is not used by the auditor to obtain an understanding of the design and implementation of internal control?
选项：
A: inquiry
B: observation
C: confirmation
D: inspection
答案: 【 confirmation】
3、单选题：
Once auditors determine that entity level controls are designed and placed in the operation, they
选项：
A: make a preliminary assessment for each transaction-related audit objective for each major type of transaction.
B: make a preliminary assessment of control risk.
C: obtain an understanding of the design and implementation of internal control.
D: prepare audit documentation in order to express their opinion on the company's internal control system.
答案: 【 make a preliminary assessment for each transaction-related audit objective for each major type of transaction.】
4、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.】
5、单选题：
When identifying audit objectives and existing controls,
选项：
A: audit objectives are identified for classes of transactions, account balances, and presentation and disclosure.
B: the auditor identifies controls to satisfy each objective.
C: it is helpful for the auditor to use the five control activities as reminders of controls.
D: all of the above
答案: 【 all of the above】
6、单选题：
When a compensating control exists, the absence of a key control