超星The Principle of Auditing课后答案(学习通2023课后作业答案)
63 min read超星The Principle of Auditing课后答案(学习通2023课后作业答案)
Chapter One
1、超星The课后 review of a company's financial statements by a CPA firm ( )
A、is 答案substantially less in scope of procedures than an audit.
B、requires detailed analysis 学习of the major accounts.
C、is 通课of similar scope as an audit and adds similar credibility to the statements.
D、culminates in issuance of a report expressing the CPA's opinion as to the fairness of the statements
2、后作Which of the following types of services is 业答generally provided only by CPA firms?
A、Financial statement audits
B、超星Tax audits
C、课后Compliance audits
D、答案Operational audits
3、学习Which of following has primary responsibility for the fairness of the representations made in the financial statements?通课
A、client's management
B、后作independent auditor
C、业答Audit committee
D、超星AICPA
4、Which of the following is an example of a compliance audit?
A、An audit of a company's policies and procedures for adhering to environmental laws and regulations.
B、An audit of financial statements.
C、An audit of a company's internal control over financial reporting.
D、An audit of the efficiency and effectiveness of a company's legal department.
5、Which of the following audit can be implemented by internal auditor?
A、financial statement audit
B、compliance audit
C、operational audit
D、integrated audit
6、Operational audit includes audits of efficiency, effectiveness, and adequacy.
7、Integrated audit refers that the auditor implement the audit of financial statement and internal control together.
8、attestation services include examination, review and agree-upon procedures.
9、Review refers that an engagement designed to express ( ) assurance relating to subject matter or an assertion.
10、The professional staff or a typical national public accounting firm includes partners, senior auditors, ( ) and staff auditors.
Chapter Two
Chapter Two
1、financial statement audits performed under PCAOB requirements are designed to provide which types of assurance with respect to the detection of material misstatements due to errors or fraud?
A、reasonable and absolute
B、reasonable
C、absolute
D、not reasonable nor absolute
2、A basic objective of a CPA firm is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic objective is provided through:
A、compliance with genenrally accepted reporting standards
B、a system of quality control
C、a system of peer review
D、continuing professional education
3、Which of the following is not explicitly included in a standard report for a nonpublic company?
A、The CPA's opinion that the financial statements comply with genenrally accepted accounting prinicples.
B、That generally accepted auditing standards were followed during the audit
C、That internal control of the client was satisfactory.
D、An identification of the financial statements audited
4、Which of the following is not included in an integrated audit report on the financial statements of a public company?
A、The report states that the audit was performed in accordance with AICPA standards
B、The report indcates that the financial statements are he responsibility of management
C、The report indicates that the auditors have also audited the effectiveness of the company's internal control
D、The report is singed in the name of the CPA firm
5、Which is the responsibility of auditor?
A、obtaining reasonable assurance about whether the financial statements as whole ae free from material misstatements.
B、preparing the financial statements
C、designing the internal control
D、detecting the fraud
6、The elements of quality control include?
A、relevant ethical requirements
B、acceptance and continuance of client relationships
C、human resources
D、monitoring
7、Key audit matters are those matters, in auditors' judgments, are of most significance in audit of financial statements
8、AICPA issues standards applicable only to nonpublic accounting and auditing engagements.
9、The unqualified audit report should begin with "CPA's report" at the top.
10、The audit report indicates that management is responsible for the ( ) of the financial statements.
Chapter Three
Chapter Three
1、ABC Company is audited by the P office of XYZ CPAs, which of following individuals would be least likely to be considered a "covered member"by the independence standard?
A、staff assistant on the audit
B、An audit partner in the E office
C、A tax partner in P who preforms no attest services for ABC Company or for any other clients
D、The partner in charge of XYZ CPAs, who does no work on the ABC Company Audit
2、Auditors are periodically punished for holding an investment in a client. This violates which ethical rule?
A、Integrity
B、Independence
C、Non compliacne with GAAP
D、Confidentiality
3、Which of the following is not a broad category of threat to auditor independence?
A、Familiarity
B、Safeguards implemented by the client
C、Financial self interest
D、Undue Influence
4、A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true?
A、Appearance of independence may be lacking
B、The small CPA firm does not have the proficiency to perform a larger audit
C、The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit.
D、The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.
5、Which of the following forms of advertising would most likely be considered not a violation of the Professional Code?
A、Advertising including the types of services offered and the standard fees for the services
B、Advertising including the experience of the firm's professional staff.
C、Advertising including an indication that the firm has a close relationship with several tax court judges.
D、Advertising including the percentage of the firm's staff that have CPA certificates.
6、Which of the following acts by a CPA would most likely be considered not a violation the AICPA Code of Professional Conduct?
A、Assisting a client in preparing a financial forecast
B、Forming a professional corporation to practice as a CPA
C、Accepting a fee in a tax matter relating to an administrative proceeding
D、A "covered member" owns an immaterial amount of stock in an audit client
7、A CPA may receive a commission for recommending a particular computer system to an audit client.
8、An immaterial loan from the CPA to an officer of a client impairs the independence of the CPA.
9、If the independence of individual CPA is impaired, the CPA firm's independence will also be impaired.
10、The CPA should keep the secrets of client. we call that in Professional Code is ( )
Chapter Four
Test of Chapter Four
1、Under which common law approach are auditors most likelyto be held liable for ordinary negligence to a "reasonably foreseeable" third party?
A、Due Diligence Approach
B、Ultramares Approach
C、Restatement of Torts Approach
D、Rosenblum Approach
2、X, CPA, is in court defending himself against a lawsuit filled under the 1933 Securities Act. The charges have been filed by purchasers of securities covered under that act. If the purchasers prove their required elelments, in genenral, X will have to prove that:
A、He is not guilty of gross negligence
B、He performed the audit with good faith
C、He performed the audit with due diligence
D、The plaintiffs did not show him to be negligent
3、A case by a client against its CPA firm alleging negligence would be brought under:
A、The Securities Act of 1933
B、The Securities Act of 1934
C、The state blue sky laws
D、Common law
4、In cases of breach of contract, plaintiffs generally have to prove all the following except:
A、The CPAs had a duty
B、The CPAs made a false statement
C、The client incurred losses relating to the CPA's performance
D、The CPAs breached their duty
5、The sources of CPA liability include:
A、breach of contract
B、negligence
C、fraud
D、statutory liability
6、Please choose the correct statement about the comparison of the 1933 and 1934 Acts.
A、Under the 1933 Act, plaintiffs need to prove reliance upon the audited financial statements.
B、Both acts place the burden of proving adequate performance on the defendants
C、The 1933 Act requires the auditors to prove "due diligence"
D、The 1933 Act offers recourse only to the individuals acquiring the initial distribution of securities.
7、The Securities Exchange Act of 1934 offers recourse against the auditors to a far greater number of investors than does the Securities Act of 1933
8、Fraud is defined as the failure to use reasonable care in the performance of services
9、gross negligence is the lack of even slight care, indicative of a reckless diregard for one's professional responsibilities
10、The most important statutory laws relating to auditors' liability are the Securities Act of 1933 and ( )
学习通The Principle of Auditing
会计审计是一个综合性的学科，它涵盖了会计、审计和财务管理等方面的知识。在现代经济中，会计审计在企业运营和社会发展中发挥着重要的作用。
什么是会计审计？
会计审计是指对企业的财务状况、经营成果、现金流量等方面进行审核和评估的过程。其目的是评价企业财务报表是否真实、准确和完整。
会计审计的主要内容包括：
- 审核企业的财务报表，确保其真实、准确、完整、清晰
- 评估企业的内部控制制度，确保企业的资产保护、财务报告可靠性
- 对企业的会计师事务所进行审计，确保其遵守行业规范和道德标准
会计审计的原则
在会计审计中，有一些基本的审计原则，它们是：
- 真实性原则：审计师必须确保企业财务报表真实、准确和完整
- 审慎性原则：审计师必须保持审慎，对可能存在的风险进行评估和处理
- 独立性原则：审计师必须保持独立，避免与企业甲方产生利益冲突
- 证据充分性原则：审计师必须收集充分、可靠的证据，以便对财务报表进行评价
- 审计标准一致性原则：审计师必须遵循行业标准和审计规范，确保审计结果符合公认的标准
会计审计的过程
会计审计的过程可分为以下几个步骤：
- 计划审计工作，明确审计目标、范围、时限等
- 了解企业的内部控制制度和业务流程，评估其有效性和可靠性
- 收集和分析企业的财务数据和资料，进行初步审核
- 进行详细审计，对重要账项进行重点审查，核实其真实性和准确性
- 汇总审计结果，形成审计报告，对企业的财务报表进行评价和说明
- 与企业管理层和财务人员沟通，解释审计结果，提出意见和建议
会计审计的意义
会计审计在企业运营和社会发展中具有重要的意义，主要体现在以下几个方面：
- 保护投资者和利益相关者的权益，防范欺诈和不当行为的发生
- 提高企业财务报告的透明度和可信度，增强投资者和市场的信心
- 促进企业的健康发展，提高企业的管理水平和经营效益
- 推动财务管理和会计审计的不断发展和进步，不断提高其专业水平和服务质量
结语
会计审计是一个复杂而又重要的领域，需要审计师具备广泛的知识和技能。作为学习会计审计的学生，我们应该注重理论学习和实践经验的积累，不断提高自己的综合素质和专业能力。
