大学MOOC F8审计与认证业务(2021春)(西安交通大学)1462127178 最新慕课完整章节测试答案
Auditingpractice
文章目录
- Auditingpractice
- Chapter10Auditproceduresandsampling
- Chapter11Auditreviewandfinalisation
- Chapter12Reports
- Chapter1Auditandotherassuranceengagements
- Chapter2Statutoryauditandregulation
- Chapter3Corporategovernance
- Chapter4Professionalethicsandqualitycontrolprocedures
- Chapter5Internalaudit
- Chapter6Riskassessment
- Chapter7Auditplanninganddocumentation
- Chapter8Introductiontoauditevidence
- Chapter9Internalcontrol
审计实务测试题
1、单选题：
Which two of the following would be classified as substantive procedures?(1) Tests of control(2) Walk-through tests(3) Analytical procedures(4) Tests of details
选项：
A: (1) and (2)
B: (1) and (4)
C: (2) and (3)
D: (3) and (4)
答案: 【 (3) and (4) 】
2、单选题：
The draft financial statements of T Co show the followin g information:$'000 Revenue 420 Cost of sales 270 Gross profit 150 Trade receivables 160 Trade payables 130 What is the receivables collection period?
选项：
A: 139 days
B: 175 days
C: 758 days
D: 958 days
答案: 【 139 days 】
3、单选题：
The auditor of L Co has identified an unexpectedly high deviation rate when carrying out tests of control on a sample of sales invoices.Which two of the following would be a satisfactory course of action?(1) Extend the sample size(2) Replace the sample(3) Ignore the deviations as they only affect some of the items tested(4) Perform alternative substantive procedures
选项：
A: (1) and (3)
B: (1) and (4)
C: (2) and (3)
D: (2) and (4)
答案: 【 (1) and (4)】
4、单选题：
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques?
选项：
A: Selection of a sample of receivables for confirmation
B: Calculation of receivables days
C: C Production of receivables' confirmation letters
D: Evaluation of the adequacy of the allowance for irrecoverable receivables
答案: 【 Evaluation of the adequacy of the allowance for irrecoverable receivables】
5、单选题：
Computer assisted audit techniques include test data and audit software.In respect of which of the following activities would the use of audit software be most relevant?
选项：
A: Tests of online passwords
B: Testing of computerised in-put controls on sales invoices
C: Totalling of the purchase ledger
D: Testing controls over computerised credit-limits
答案: 【 Totalling of the purchase ledger 】
6、单选题：
Which of the following statements is true regarding an auditor's expert?(1) The expert must be a partner or member of staff of the audit firm.(2) Provided that the auditor has assessed the expert to be competent audit evidence provided by the expert can be relied upon.(3) Unless required to do so by law or regulation the auditor must not refer to the expert in an auditor's report which contains an unmodified opinion.
选项：
A: (1) only
B: (2) only
C: (3) only
D: (1), (2) and (3)
答案: 【 (3) only 】
7、单选题：
X Co has an internal audit function. The external auditor has concluded that the internal audit function does not apply a systematic and disciplined approach to its work.How does this affect the extent to which the external auditor can rely on the work of the internal audit function?
选项：
A: The external auditor must not use the work of the internal audit function.
B: The external auditor can use the work of the internal audit function provided the individuals have been assessed as competent .
C: The external auditor can use the work of the internal audit function provided the organisational status of the function supports its objectivity.
D: The external auditor can use work performed by the internal audit function which relates to low risk areas of the external audit only.
答案: 【 The external auditor must not use the work of the internal audit function.】
8、单选题：
The auditor of G Co is performing audit procedures to confirm the company's ownership of motor vehicles.Which of the following would provide the most persuasive evidence of this?
选项：
A: Physical inspection of the motor vehicles
B: Inspection of vehicle registration documents
C: Checking that the motor vehicles are recorded in the non-current asset register
D: Review of vehicle insurance documentation
答案: 【 Inspection of vehicle registration documents 】
9、单选题：
Which of the following audit procedures would provide the auditor with evidence of completeness of inventory?
选项：
A: Tracing test counts performed at the inventory count to the detailed inventory listing
B: Reviewing the physical condition of inventory when attending the inventory count
C: Casting the inventory listing
D: Vouching the cost of a sample of inventory items to suppliers' invoices
答案: 【 Tracing test counts performed at the inventory count to the detailed inventory listing 】
10、单选题：
Which two of the following statements are true regarding the auditor's attendance at the inventory count?(1) It is the auditor's responsibility to organise the inventory count.(2) The auditor observes client staff to determine whether inventory count procedures are being followed.(3) The auditor reviews procedures for identifying damaged, obsolete and slow-moving inventory.(4) If the results of the auditors' test counts are not satisfactory the auditor can insist that inventory is recounted.
选项：
A: (1) and (2)
B: (1) and (4)
C: (2) and (3)
D: (3) and (4)
答案: 【 (2) and (3)】
11、单选题：
Which of the following statements is/are true regarding direct confirmation of accounts receivable?(1) Responses from the customer must be returned directly to the client.(2) Under the positive method the customer only replies if the amount stated is agrees with the customer's records.
选项：
A: (1) only
B: (2) only
C: (1) and (2)
D: Neither (1) nor (2)
答案: 【 Neither (1) nor (2) 】
12、单选题：
The key audit risk associated with trade payables is understatement.Which of the following procedures would provide the most reliable evidence of the completeness of amounts due?
选项：
A: Tracing of amounts due per the payables ledger to purchase invoices
B: Matching of purchase invoices to goods received notes
C: Reconciliation of year-end supplier statements
D: Reconciliation of the payables ledger with the payables ledger control account
答案: 【 Reconciliation of year-end supplier statements】
13、单选题：
The auditor of Z Co is auditing share capital. Z Co employs an independent registrar to deal with its share registration work.Which of the following is the most reliable evidence of the validity of the issued share capital stated in the financial statements?
选项：
A: The balance on the share capital account in the general ledger
B: A certificate of share capital in issue from the registrar
C: Z Co's incorporation documentation
D: Details of share capital recorded on the previous year's audit file
答案: 【 A certificate of share capital in issue from the registrar】
14、单选题：
he auditor is performing the audit of a charity whose main source of income is derived from street collections.Which of the following controls would provide the auditor with evidence of completeness of income?(1) Numerical controls over collection boxes(2) Sealing of collection boxes at the end of each shift(3) Matching of paying-in slip details to the bank statement
选项：
A: (1) and (2)
B: (1) and (3)
C: (2) and (3)
D: (1) , (2)and (3)
答案: 【 (1) and (2)】
15、单选题：
The auditor of M Co has agreed a sample of non-current assets selected by physical inspection back to the non-current asset register.For which of the following assertions does this test provide assurance?
选项：
A: Completeness
B: Existence
C: Rights and obligations
D: Accuracy and valuation
答案: 【 Completeness 】
16、单选题：
Which of the following techniques is generally accepted to be the most efficient to obtain evidence regarding the existence of bank balances?
选项：
A: Reperformance
B: Confirmation
C: Analytical procedures
D: Observation
答案: 【 Confirmation】
17、单选题：
Which of the following assertions about classes of transactions and events for the period under audit is defined below:'Amounts and other data relating to recorded transactions and events have been recorded appropriately'.
选项：
A: Cut-off
B: Accuracy
C: Occurrence
D: Classification
答案: 【 Accuracy】
18、判断题：
Directional testing involves the testing of assets and expenditure for overstatement.
选项：
A: 正确
B: 错误
答案: 【 正确】
19、判断题：
Audit sampling is the application of audit procedures to less than 100% of items within a population relevance such that all sampling units have a chance of selection.
选项：
A: 正确
B: 错误
答案: 【 正确】
20、判断题：
Audit software is used to assist with substantive procedures.
选项：
A: 正确
B: 错误
答案: 【 正确】
21、判断题：
The external auditor must reperform some of the work carried out by the internal audit function if the work of the internal auditor is to be relied on.
选项：
A: 正确
B: 错误
答案: 【 正确】
22、判断题：
When the auditor believes that litigation or claims may exist the auditor seeks to communicate directly with the client's legal advisers through a letter of inquiry.
选项：
A: 正确
B: 错误
答案: 【 正确】
23、判断题：
Appropriateness is the measure of the quality of audit evidence.
选项：
A: 正确
B: 错误
答案: 【 正确】
24、判断题：
The verification of trade receivables by direct confirmation provides evidence that the debts are recoverable.
选项：
A: 正确
B: 错误
答案: 【 错误】
Chapter10Auditproceduresandsampling
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】
第三单元测试
1、单选题：
Which of the following methods of recording an accounting and controls system is a series of questions used to determine whether controls exist which meet specific control objectives?
选项：
A: Internal control questionnaire
B: Internal control evaluation questionnaire
C: Flowchart
D: Checklist
答案: 【 Internal control questionnaire 】
2、单选题：
1. Application controls relate to procedures used to initiate, record, process and report transactions and other financial data.Which two of the following are application controls?(1) Records of program changes (2) Virus checks (3) Batch reconciliations(4) Document counts
选项：
A: (1) and (2)
B: (1) and (4)
C: (2) and (3)
D: (3) and (4)
答案: 【 (3) and (4) 】
3、单选题：
General IT controls are policies and procedures that relate to many applications and support the effective functioning of application controls. Which two of the following are general IT controls?(1) Testing procedures using test data(2) One for one checking(3) Disaster recovery procedures(4) Hash totals
选项：
A: (1) and (3)
B: (1) and (4)
C: (2) and (3)
D: (2) and (4)
答案: 【 (1) and (3)】
4、单选题：
One of the control objectives of the sales system of B Co is to ensure that goods and services are credit-worthy customers. Which of the following control activities would assist B Co in achieving this objective?
选项：
A: All sales orders are based on authoriZed price lists.
B: Credit limits are checked before sales orders are accepted.
C: Overdue debts are chased each month by the credit controller.
D: The aged-debt listing is reviewed by the finance director on a monthly basis.
答案: 【 Credit limits are checked before sales orders are accepted.】
5、单选题：
A control objective of the purchases system of D Co is to ensure that all liabilities for purchases are valid obligations of the company. Which of the following control activities would help to ensure that this objective is achieved?
选项：
A: Reconciliation of the payables control account to the purchase ledger
B: Matching of suppliers' invoices to purchase orders and goods received notes
C: Checking of the mathematical accuracy of the supplier invoice
D: Sequential numbering of goods received notes
答案: 【 Matching of suppliers' invoices to purchase orders and goods received notes】
6、单选题：
1. Which of the following controls helps to ensure that payroll payments are only made to bona fide employees?(1) Personnel records maintained for all employees(2) Comparison of bank transfer listing with payroll(3) Segregation of duties between staff involved in human resources and payroll functions(4) Reperformance of the calculation of a sample of payroll deductions
选项：
A: (1) and (2)
B: (1) and (3)
C: (2) and (4)
D: (3) and (4)
答案: 【 (1) and (3)】
7、单选题：
B Co maintains perpetual inventory records. Which of the following control activities would contribute to the auditor's confidence that inventory recorded in the financial statements exists?(1) Procedures to identify obsolete and damaged inventory(2) Physical safeguards to protect inventory from theft(3) Sequential numbering of goods dispatched notes(4) Reconciliation of inventory records to results of inventory counts
选项：
A: (1) and (2)
B: (1) and (3)
C: (2) and (3)
D: (2) and (4)
答案: 【 (2) and (4)】
8、单选题：
C Co ensures that two individuals are always present when the post is opened. Which control objective does this help to achieve?
选项：
A: That cash is banked on a regular basis .
B: That cash and cheques are accurately recorded in the general ledger.
C: That cash and cheques are not misappropriated.
D: That cash and cheques are relate to C Co
答案: 【 That cash and cheques are not misappropriated. 】
9、单选题：
Which control objective would be satisfied by the authorization of capital expenditure by the board?
选项：
A: To ensure that investment in non-current assets is made for valid business purposes
B: To ensure that expenditure is correctly classified as capital expenditure
C: To ensure that all non-current assets are recognized in the non-current asset register
D: To ensure that non-current assets are valued correctly
答案: 【 To ensure that investment in non-current assets is made for valid business purposes】
10、单选题：
Which of the following is not a test of control?
选项：
A: Inspection of purchase order documentation to confirm that it has been authorized
B: Review of monthly bank reconciliations performed by the audit client
C: Examination of purchase invoices for evidence of mathematical accuracy checks
D: Agreement of the cost of non-current asset additions to purchase documentation
答案: 【 Agreement of the cost of non-current asset additions to purchase documentation 】
11、单选题：
S Co ensures that all goods received are valid business purchases by matching all deliveries to an authorized order before issuing a goods received note. Which of the following would be an appropriate test of control to confirm that the control is operating effectively?
选项：
A: For a sample of orders check that there is a matching goods received note
B: Check that the numerical sequence of purchase orders is complete
C: For a sample of goods received notes check that there is an authorized purchase order
D: Check that the numerical sequence of goods received notes is complete
答案: 【 For a sample of goods received notes check that there is an authorized purchase order 】
12、单选题：
The sales invoices of Z Co are matched to dispatch notes with any mismatched items investigated before they are recorded in the sales day book. Which of the following control objectives does this help to achieve?
选项：
A: It ensures that sales and receivables are valid and accurate.
B: It ensures that all goods dispatched are recognized as sales and receivables.
C: It ensures that all goods ordered by customers are dispatched.
D: It ensures that customers do not exceed their credit limits.
答案: 【 It ensures that sales and receivables are valid and accurate.】
13、单选题：
Which of the following controls would be designed to ensure accuracy over input of data?
选项：
A: A range check
B: A sequence check
C: Password protection
D: Authorization
答案: 【 A range check】
14、单选题：
The auditor of Q Co has identified that Q Co does not match dispatch notes to sales invoices as part of the controls in the sales system. What is the potential consequence of this deficiency?
选项：
A: Customer orders may not be fulfilled accurately.
B: Sales and trade receivables may be overstated.
C: Sales and trade receivables may be understated.
D: Sales invoices may be posted inaccurately in the receivables control account.
答案: 【 Sales and trade receivables may be understated.】
15、单选题：
The external auditor has identified a deficiency in the internal controls of S Co.Which of the following factors would indicate that the deficiency is a significant deficiency in accordance with ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management?(1) The likelihood of the deficiency leading to material misstatement is low(2) There is a risk of fraud(3) The number of transactions affected by the deficiency is low(4) The deficiency interacts with other deficiencies identified
选项：
A: (1) and (2)
B: (1) and (3)
C: (2) and (4)
D: (3) and (4)
答案: 【 (2) and (4)】
16、单选题：
Which of the following statements is true regarding the controls in a small company?(1) The external auditor will never be able to rely on the controls in a small company.(2) Segregation of duties may be inadequate due to staff numbers.(3) Evidence of the operation of controls is more likely to be available in documentary form.(4) The external auditor will assess the attitudes, awareness and actions of management.
选项：
A: (1) and (3)
B: (1) and (4)
C: (2) and (3)
D: (2) and (4)
答案: 【 (2) and (4) 】
17、单选题：
During the course of the audit the auditor may identify deficiencies in internal control which must be reported to management.Which of the following statements is correct regarding the report to management sent by the auditor?(1) The report must include a description of the deficiencies and an explanation of their potential effects.(2) The report includes an explanation of the purpose of the audit.(3) The report states that the results of the audit work have enabled the auditor to express an opinion on the operating effectiveness of internal control.
选项：
A: (1) and (2) only
B: (1) and (3) only
C: (2) and (3) only
D: (1), (2) and (3)
答案: 【 (1) and (2) only】
18、判断题：
Is the following statement regarding the assurance provided by an internal control system true or false? An effective internal control system provides the auditor with absolute assurance that control objectives have been achieved.
选项：
A: 正确
B: 错误
答案: 【 错误】
19、判断题：
1. Is the following statement regarding tests of control true or false? Tests of control are designed to detect material misstatements in the financial statements.
选项：
A: 正确
B: 错误
答案: 【 错误】
20、判断题：
Is the following statement regarding internal control questionnaires true or false?Internal control questionnaires are used to determine whether there are controls which prevent or detect specified errors or omissions.
选项：
A: 正确
B: 错误
答案: 【 错误】
21、判断题：
Is the following statement regarding the auditor's responsibility to report deficiencies in internal controls true or false?All deficiencies in internal controls which the auditor judges should be reported to management must be reported in writing.
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】
第11章复习测试题
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 o