审计学(双语)(北京理工大学珠海学院)中国大学MOOC答案2024完整版WYC

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起止时间:2020-03-02到2020-06-30
更新状态:已完结

Chapter 1 Audit and other assurance engagements 复习第1章测试

1、 Which(1)two of the following are elements of an assurance engagement?A three-party relationship(2)Suitable criteria(3)Determination of materiality(4)An engagement letter

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

2、 Which of the following is the most appropriate definition of the external audit?

A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company’s internal control system.
C:The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a company’s financial statements.
答案: The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.

3、 Who is ultimately responsible for a company’s system of internal controls?

A:External auditors
B:Board of directors
C:Internal auditors
D:Audit committee
答案: Board of directors

4、 The examination of the economy, efficiency and effectiveness of activities and processes. Which of the following internal audit assignments is described below?

A:Regulatory compliance audit
B:Value for money audit
C:Financial audit
D:IT audit
答案: Value for money audit

5、 Which two of the following characteristics apply to internal audit?(1) The purpose is to improve the company’s operations. (2) Reports to shareholders on whether the financial statements give a true and fair view of affairs. (3) Auditors may be employees of the company(4) Evidence is collected in accordance with relevant ISAs.

A:(1) and (3)
B:(2) and (4)
C:(1) and (4)
D:(2) and (3)
答案: (1) and (3)

6、 Directors are stewards of the investment made by shareholders in a company.

A:正确
B:错误
答案: 正确
分析:Directors are stewards of the shareholders’ investment.

7、 The level of assurance provided by an external audit is absolute.

A:正确
B:错误
答案: 错误
分析:The statement if false. The external audit provides only reasonable assurance on the truth and fairness of the financial statements. There are various reasons for this – the use of sampling to test transactions and balances, inherent limitations in the company’s internal control, evidence being persuasive rather than conclusive, and the use of judgement.

Chapter 2 Statutory audit and regulation 第二章复习测试

1、 what is the correct order of the following stages involved in the development of an ISA?Distribution of exposure draft for public commentConsideration of comments received as a result of the exposure draftApproval by IAASB members Establishment of task force to develop draft standard Discussion of proposed standard at a public meeting

A:(1), (5), (4), (3), (2)
B:(3), (4), (1), (2), (5)
C:(4), (5), (1), (2), (3)
D:(5), (4), (2), (1), (3)
答案: (4), (5), (1), (2), (3)

2、 Who normally appoints the external auditors of a company?

A: Directors
B: Shareholders
C:Audit committee
D:Senior management
答案: Shareholders

3、 Which of the following is/are not a statutory right of the auditors of a limited liability company?(1) A right to attend all directors’ meetings and receive all notices and communications relating to such meetings.(2) A right to speak at general meetings on any part of the business that concerns them as auditors.(3) A right to attend any general meeting and receive all notices and communications relating to such meetings.

A: (1) only
B:(1) and (3)
C:(2) only
D: (2) and (3)
答案: (1) only

4、 Which type of risk is the internal auditor normally responsible for monitoring?

A:Audit risk
B: Business risk
C:Audit risk and business risk
D:Neither audit risk nor business risk
答案: Business risk

5、 Which of the following internal audit assignments aims to monitor management’s performance an that company policy is followed?

A: Value for money
B: Fraud investigation
C: Financial
D:Operational
答案: Operational

6、 Which of the following statements best reflects the auditor’s duty of confidentiality?

A: Auditors must never, under any circumstances, disclose any matters of which they become aware during the course of the audit to third parties, without the permission of the client.
B:Auditors may disclose any matters in relation to criminal activities to the police or taxation authorities, if requested to do so by the police or a tax inspector.
C:Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.
D:Auditors may only disclose matters to third parties without their client’s consent if the public interest or national security is involved.
答案: Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.

7、 The format of the internal audit report is governed by statute

A:正确
B:错误
答案: 错误
分析:The format and content of the internal audit report will depend on the nature of the assignment. The form and content of the external audit report is governed by a combination of statute and ISAs.

Chapter 3 Corporate governance 第3章复习测试

1、 Which of the following statements is true regarding the audit committee?

A: An audit committee must comprise at least four independent non-executive directors.
B:Where there is no internal audit function the audit committee should consider the need for one on an annual basis.
C:The role and responsibilities of the audit committee are set out in statute.
D:Every company must have an audit committee
答案: Where there is no internal audit function the audit committee should consider the need for one on an annual basis.

2、 Which of the following are valid disadvantages of having an audit committee?

A: It can undermine the authority of the board of directors.
B:The internal audit function may communicate directly with the audit committee rather than with management.
C: It may be difficult to find non-executive directors with the relevant experience.
D: The role and responsibilities of the audit committee are set out in statute.
答案: It may be difficult to find non-executive directors with the relevant experience.

3、 Which of the following is a limitation of the internal audit function?

A:The internal audit report is not circulated to the members.
B: Internal audit assignments are designed to meet the needs of the business.
C: Internal auditors may be employees of the company.
D: Internal auditors may report to an audit committee.
答案: Internal auditors may be employees of the company.

4、 Which of the following is not a benefit of establishing an audit committee?

A: Reduced opportunity of fraud, as the audit committee can advise the executive directors on managing the risks in the financial reporting process.
B: Greater external audit independence, as the audit committee can be responsible for appointing the external auditors
C:Reduced external audit fees, as the presence of the audit committee reduces audit risk and consequently, the amount of audit procedures required.
D: Strengthen internal audit function
答案: Reduced external audit fees, as the presence of the audit committee reduces audit risk and consequently, the amount of audit procedures required.

5、 A private company has requested that its auditor prepare a valuation report on a prospective acquisition target in order to help it obtain finance for the acquisition from its bank.Which of the following threats may arise if the auditor agrees to take on this assignment?

A: Self-review threat
B: Familiarity threat
C: Advocacy threat
D: Self-interest threat
答案: Advocacy threat

6、 In an effective system of corporate governance the directors take responsibility for risk management strategies within the business.

A:正确
B:错误
答案: 正确
分析:Risk management is a key feature of effective corporate governance.

7、 Every company must have an audit committee

A:正确
B:错误
答案: 错误
分析:The UK Corporate Governance Code recommends that companies should have an audit committee. This Code applies to all companies with a premium listing in the UK, therefore it does not generally apply to smaller companies. The Code also adopts a comply or explain approach which means that provisions may not be followed provided non-compliance is explained.

Chapter 4 Professional ethics and quality control procedures 第4章复习测试

1、 Which of the following are recognised threats to independence and objectivity as identified in ACCA’s Code of Ethics and Conduct?(1) Familiarity(2) Self-interest(3) Integrity(4) Advocacy

A: (1), (2), (3) and (4)
B: (1), (2) and (4)
C: (2), (3) and (4)
D:(2) and (4) only
答案: (1), (2) and (4)

2、 In which of the following situations would the auditor be able to disclose confidential information about a client?(1) Disclosure is required by law.(2) Disclosure is permitted by law but the auditor has not requested the client’s permission.(3) The auditor suspects that the client has committed money-laundering offences.

A: (1) and (2) only
B: (1) and (3) only
C: (2) and (3) only

       


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