Audit and Assurance(Dongbei University of Finance & Economics)mooc慕课答案2026年版满分测试WYC

对应课程:点击查看
起止时间:2020-12-28到2021-04-18
更新状态:已完结

Chapter1 Audit Framework and Regulation Chapter1 Unit Test

1、 Who are involved in the three party relationship?

A:Practitioner
B:Responsible party
C:Intended users
D:Internal auditors
答案: Practitioner;
Responsible party;
Intended users

2、 Which of the following engagements are assurance?

A:Audit
B:Review
C:Other assurance
D:Compilation
答案: Audit;
Review;
Other assurance

3、 Which of the following engagements are related service?

A:Audit
B:Review
C:Compilation
D:Agreed upon
答案: Compilation;
Agreed upon

4、 Which of the following items are elements of assurance?

A:Subject matter
B:Suitable criteria
C:Evidence
D:Assurance report
答案: Subject matter;
Suitable criteria;
Evidence;
Assurance report

5、 Which of the following items are limitations of external audits?

A:Sampling
B:Subjectivity
C:Evidence is persuasive not conclusive
D:Audit report format
答案: Sampling;
Subjectivity;
Evidence is persuasive not conclusive;
Audit report format

6、 The intended user is the person who requires the assurance report.

A:正确
B:错误
答案: 正确

7、 The responsible party is the organization responsible for preparing the subject matter to be reviewed.

A:正确
B:错误
答案: 正确

8、 The practitioner is the professional who will review the auditor’s report and provide the assurance.

A:正确
B:错误
答案: 错误

9、 Review engagements are often undertaken as an alternative to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures.

A:正确
B:错误
答案: 正确

10、 A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procedures such as analytical review and enquiry used extensively.

A:正确
B:错误
答案: 正确

11、 External audit is a high but not absolute level of assurance is provided, this is known as reasonable assurance. This provides comfort that the financial statements present fairly in all material respects (or are true and fair) and are free of material misstatements.

A:正确
B:错误
答案: 正确

12、 Review engagements require that the practitioner gathers sufficient evidence to be satisfied that the subject matter is plausible.

A:正确
B:错误
答案: 正确

13、 Negative assurance is given whereby the practitioner confirms that nothing has come to their attention which indicates that the subject matter contains material misstatements in an audit.

A:正确
B:错误
答案: 错误

Chapter2Code of Ethics and Responsibility Chapter2 Unit Test

1、 which of the following options best identifies the threats to independence from providing payroll services?

A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: Self-review

2、 which of the following options best identifies the threats to independence from assisting the selection of a new financial controller?

A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: Self-interest

3、 which of the following options best identifies the threats to independence from liaising with the tax authority on behalf of the client?

A:Self-review
B:Self-interest
C:Advocacy
D:Intimation
答案: Advocacy

4、 During the course of the audit of Fir Co, a suspicious cash transfer has been identified. The audit team has reported this to the relevant firm representative as a potential money-laundering transaction.
Which of the following statements is true regarding the confidentiality of this information?

A:Details of the transaction can only be disclosed with the permission of Fir Co.
B:If there is a legal requirement to report money-laundering, this overrides the principle of confidentiality
C:The accounting firm is not permitted to disclose details of the suspicious transaction as the information has been obtained during the course of the audit
D:In order to maintain confidentiality, the accounting firm should report their concerns anonymously
答案: If there is a legal requirement to report money-laundering, this overrides the principle of confidentiality

5、 Which TWO of the following are fundamental principles as stated in the Code of Ethics?

A:Objectivity
B:Independence
C:Confidentiality
D:Professional skepticism
答案: Objectivity;
Confidentiality

6、 For which TWO of the following situations should an auditor make VOLUNTARY disclosure?

A:If an auditor knows or suspects his client is engaged in money laundering
B:Where disclosure is made to non-governmental bodies
C:Where it is in the public interest to disclose
D:If an auditor suspects his client has committed terrorist offences
答案: Where disclosure is made to non-governmental bodies;
Where it is in the public interest to disclose

7、 Which of the following situations could compromise the independence of auditors in a financial statements audit?

A:Overdue fees
B:Lowballing
C:Contingent fee
D:high percentage of fees from one client
答案: Overdue fees;
Lowballing;
Contingent fee;
high percentage of fees from one client

8、 The obligation of confidentiality continues even though a professional relationship has ended.

A:正确
B:错误
答案: 正确

9、 There are circumstances where auditors may disclose information to third parties without first obtaining permission.

A:正确
B:错误
答案: 正确

10、 Helping the client with recruitment leads to self-interest threat definitely.

A:正确
B:错误
答案: 错误

11、 Providing internal audit services while conducting financial statements audit could result in self-review threat.