2025年審計(jì)師考試審計(jì)專業(yè)英語(yǔ)試卷考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題（本大題共20小題，每小題1分，共20分。在每小題列出的四個(gè)選項(xiàng)中，只有一個(gè)是符合題目要求的，請(qǐng)將正確選項(xiàng)字母填在題后的括號(hào)內(nèi)。錯(cuò)選、多選或未選均無(wú)分。）1.Whenpreparinganauditreport,theauditorshouldconsiderwhichofthefollowingstatementsismostappropriatetodescribethescopeoftheaudit?A."Theauditwasconductedinaccordancewithgenerallyacceptedauditingstandards,butwedidnotexaminealltransactions."B."WehaveauditedthefinancialstatementsofCompanyXfortheyearendedDecember31,2024,inaccordancewithgenerallyacceptedauditingstandards."C."Theauditwaslimitedtotheexaminationoffinancialrecords,andwedidnotperformanyphysicalinventorycounts."D."Wehaveobtainedreasonableassurancethatthefinancialstatementsarefreefrommaterialmisstatement,butwecannotguaranteeabsoluteaccuracy."2.Whichofthefollowingisakeycomponentofanauditor'splanningprocess?A.Reviewingtheclient'sinternalcontrolsystemtodeterminethenature,timing,andextentofauditprocedures.B.Conductingadetailedanalysisoftheclient'sfinancialstatementstoidentifypotentialmisstatements.C.Obtainingmanagement'srepresentationlettertosupporttheaccuracyofthefinancialstatements.D.Performingapreliminaryassessmentoftheriskofmaterialmisstatementtothefinancialstatements.3.Ifanauditoridentifiesamaterialweaknessintheclient'sinternalcontrolsystem,whatshouldtheauditordonext?A.Immediatelyterminatetheauditengagementduetotheriskoffraud.B.Communicatetheweaknesstothosechargedwithgovernanceandrecommendcorrectiveactions.C.Increasetheextentofauditprocedurestocompensatefortheweakness.D.Ignoretheweaknessifitisnotconsideredsignificantenoughtoaffecttheauditopinion.4.Whichofthefollowingbestdescribestheconceptofmaterialityinauditing?A.Theminimumamountofmisstatementthatwouldcauseareasonablepersontochangetheirdecision.B.Themaximumamountofmisstatementthattheauditoriswillingtoacceptwithoutmodifyingtheauditopinion.C.Theaggregateamountofmisstatementinthefinancialstatementsthatwouldaffecttheauditopinion.D.Thedifferencebetweentheclient'sfinancialstatementsandtheauditedamounts.5.Whenanauditorperformsatestofdetails,whatistheprimaryobjective?A.Toobtainauditevidenceabouttheeffectivenessoftheclient'sinternalcontrolsystem.B.Toidentifypotentialmisstatementsinthefinancialstatementsthroughdetailedexamination.C.Toassesstheriskofmaterialmisstatementtothefinancialstatements.D.Toevaluatethefairnessoftheclient'sfinancialstatementsinaccordancewithgenerallyacceptedaccountingprinciples.6.Whichofthefollowingisanexampleofacontrolprocedurethatanauditormighttestduringanaudit?A.Comparingtheclient'sfinancialstatementstopriorperiodstoidentifytrends.B.Examiningtheclient'sinvoicestoverifythattheyhavebeenproperlyauthorized.C.Conductingadetailedanalysisoftheclient'sfinancialratiostoassessperformance.D.Reviewingtheclient'sbudgetarycontrolreportstoensurecompliancewithbudgetarytargets.7.Ifanauditorconcludesthattheclient'sfinancialstatementsarenotfairlypresented,whatshouldtheauditordo?A.Issueaqualifiedopinionifthemisstatementisnotpervasive.B.Issueanadverseopinionifthemisstatementismaterialandpervasive.C.Modifytheauditreporttoincludeanemphasisofmatterparagraph.D.Communicatewiththeclient'smanagementtodiscussthepotentialimpactontheauditopinion.8.Whichofthefollowingisakeyconsiderationwhenanauditorevaluatestheappropriatenessofanauditopinion?A.Theclient'swillingnesstocooperatewiththeauditteam.B.Theauditor'sassessmentoftheriskofmaterialmisstatementtothefinancialstatements.C.Theamountofauditevidenceobtainedtosupporttheauditopinion.D.Theclient'sfinancialperformancecomparedtoindustrybenchmarks.9.Whenanauditorperformsariskassessment,whatistheprimaryobjective?A.Toidentifytherisksofmaterialmisstatementtothefinancialstatements.B.Todeterminetheextentofauditproceduresneededtoaddressthoserisks.C.Toevaluatetheeffectivenessoftheclient'sinternalcontrolsystem.D.Toobtainauditevidenceaboutthefairnessoftheclient'sfinancialstatements.10.Whichofthefollowingisacommonmethodusedbyauditorstoobtainauditevidence?A.Conductingadetailedanalysisoftheclient'sfinancialstatementstoidentifytrends.B.Examiningtheclient'sinvoicestoverifythattheyhavebeenproperlyauthorized.C.Conductinginterviewswiththeclient'smanagementtogatherinformation.D.Reviewingtheclient'sbudgetarycontrolreportstoensurecompliancewithbudgetarytargets.11.Ifanauditoridentifiesapotentialconflictofinterestwithaclient,whatshouldtheauditordo?A.Disclosetheconflicttotheclientandcontinuewiththeauditengagement.B.Recusethemselvesfromtheauditengagementtoavoidanypotentialbias.C.Discusstheconflictwiththeclient'smanagementtoseekaresolution.D.Ignoretheconflictifitisnotconsideredsignificantenoughtoaffecttheauditopinion.12.Whichofthefollowingisakeycomponentofanauditor'sdocumentation?A.Adetaileddescriptionoftheauditproceduresperformed.B.Theauditor'spersonalnotesandobservationsduringtheaudit.C.Asummaryoftheclient'sfinancialperformancecomparedtoindustrybenchmarks.D.Theclient'sbudgetarycontrolreports.13.Whenanauditorperformsavouchingprocedure,whatistheprimaryobjective?A.Totracetransactionsfromthefinancialstatementstosupportingdocuments.B.Toidentifypotentialmisstatementsinthefinancialstatementsthroughdetailedexamination.C.Toassesstheriskofmaterialmisstatementtothefinancialstatements.D.Toobtainauditevidenceabouttheeffectivenessoftheclient'sinternalcontrolsystem.14.Whichofthefollowingisacommonlimitationofauditevidence?A.Theevidenceisobtainedfromasourcethatisnotindependent.B.Theevidenceisobtainedfromasourcethatisnotrelevant.C.Theevidenceisobtainedfromasourcethatisnotreliable.D.Theevidenceisobtainedfromasourcethatisnotsufficient.15.Ifanauditorconcludesthattheclient'sfinancialstatementsarefairlypresented,whatshouldtheauditordo?A.Issueanunqualifiedopinionwithoutanymodifications.B.Issueaqualifiedopinionifthereareminormisstatements.C.Issueanadverseopinioniftherearematerialmisstatements.D.Modifytheauditreporttoincludeanemphasisofmatterparagraph.16.Whichofthefollowingisakeyconsiderationwhenanauditorevaluatestheriskofmaterialmisstatementtothefinancialstatements?A.Theclient'sfinancialperformancecomparedtoindustrybenchmarks.B.Theauditor'sassessmentoftheclient'sinternalcontrolsystem.C.Theamountofauditevidenceobtainedtosupporttheauditopinion.D.Theclient'swillingnesstocooperatewiththeauditteam.17.Whenanauditorperformsarecalculation,whatistheprimaryobjective?A.Toverifytheaccuracyoftheclient'sfinancialstatementsthroughdetailedexamination.B.Toidentifypotentialmisstatementsinthefinancialstatementsthroughdetailedexamination.C.Toassesstheriskofmaterialmisstatementtothefinancialstatements.D.Toobtainauditevidenceabouttheeffectivenessoftheclient'sinternalcontrolsystem.18.Whichofthefollowingisacommonmethodusedbyauditorstotesttheappropriatenessofaccountingestimates?A.Comparingtheclient'sfinancialstatementstopriorperiodstoidentifytrends.B.Examiningtheclient'sinvoicestoverifythattheyhavebeenproperlyauthorized.C.Conductinginterviewswiththeclient'smanagementtogatherinformation.D.Reviewingtheclient'sbudgetarycontrolreportstoensurecompliancewithbudgetarytargets.19.Ifanauditoridentifiesapotentialfraudrisk,whatshouldtheauditordo?A.Communicatetherisktothosechargedwithgovernanceandrecommendcorrectiveactions.B.Increasetheextentofauditprocedurestocompensatefortherisk.C.Terminatetheauditengagementduetotheriskoffraud.D.Ignoretheriskifitisnotconsideredsignificantenoughtoaffecttheauditopinion.20.Whichofthefollowingisakeyconsiderationwhenanauditorevaluatestheappropriatenessofanauditopinion?A.Theclient'swillingnesstocooperatewiththeauditteam.B.Theauditor'sassessmentoftheriskofmaterialmisstatementtothefinancialstatements.C.Theamountofauditevidenceobtainedtosupporttheauditopinion.D.Theclient'sfinancialperformancecomparedtoindustrybenchmarks.二、多項(xiàng)選擇題（本大題共10小題，每小題2分，共20分。在每小題列出的五個(gè)選項(xiàng)中，有兩個(gè)或兩個(gè)以上是符合題目要求的，請(qǐng)將正確選項(xiàng)字母填在題后的括號(hào)內(nèi)。多選、錯(cuò)選或未選均無(wú)分。）1.Whichofthefollowingarekeycomponentsofanauditor'splanningprocess?A.Obtaininganunderstandingoftheclient'sbusinessandindustry.B.Assessingtheriskofmaterialmisstatementtothefinancialstatements.C.Determiningthenature,timing,andextentofauditprocedures.D.Evaluatingtheappropriatenessoftheauditopinion.E.Communicatingwiththosechargedwithgovernancetogatherinformation.2.Whenanauditoridentifiesamaterialweaknessintheclient'sinternalcontrolsystem,whatarethepotentialconsequences?A.Theauditormayneedtoincreasetheextentofauditprocedurestocompensatefortheweakness.B.Theauditorshouldcommunicatetheweaknesstothosechargedwithgovernance.C.Theauditormayneedtomodifytheauditopinioniftheweaknessisnotaddressed.D.Theauditormayneedtoterminatetheauditengagementduetotheriskoffraud.E.Theauditormayneedtoobtainadditionalauditevidencetosupporttheauditopinion.3.Whichofthefollowingarecommonmethodsusedbyauditorstoobtainauditevidence?A.Conductingadetailedanalysisoftheclient'sfinancialstatementstoidentifytrends.B.Examiningtheclient'sinvoicestoverifythattheyhavebeenproperlyauthorized.C.Conductinginterviewswiththeclient'smanagementtogatherinformation.D.Reviewingtheclient'sbudgetarycontrolreportstoensurecompliancewithbudgetarytargets.E.Performingavouchingproceduretotracetransactionsfromthefinancialstatementstosupportingdocuments.4.Whichofthefollowingarekeyconsiderationswhenanauditorevaluatestheriskofmaterialmisstatementtothefinancialstatements?A.Theclient'sfinancialperformancecomparedtoindustrybenchmarks.B.Theauditor'sassessmentoftheclient'sinternalcontrolsystem.C.Theamountofauditevidenceobtainedtosupporttheauditopinion.D.Theclient'swillingnesstocooperatewiththeauditteam.E.Thenatureandcomplexityoftheclient'sbusiness.5.Whichofthefollowingarecommonlimitationsofauditevidence?A.Theevidenceisobtainedfromasourcethatisnotindependent.B.Theevidenceisobtainedfromasourcethatisnotrelevant.C.Theevidenceisobtainedfromasourcethatisnotreliable.D.Theevidenceisobtainedfromasourcethatisnotsufficient.E.Theevidenceisobtainedfromasourcethatisnottimely.6.Whichofthefollowingarekeycomponentsofanauditor'sdocumentation?A.Adetaileddescriptionoftheauditproceduresperformed.B.Theauditor'spersonalnotesandobservationsduringtheaudit.C.Asummaryoftheclient'sfinancialperformancecomparedtoindustrybenchmarks.D.Theclient'sbudgetarycontrolreports.E.Theauditor'sassessmentoftheriskofmaterialmisstatementtothefinancialstatements.7.Whichofthefollowingarecommonmethodsusedbyauditorstotesttheappropriatenessofaccountingestimates?A.Comparingtheclient'sfinancialstatementstopriorperiodstoidentifytrends.B.Examiningtheclient'sinvoicestoverifythattheyhavebeenproperlyauthorized.C.Conductinginterviewswiththeclient'smanagementtogatherinformation.D.Reviewingtheclient'sbudgetarycontrolreportstoensurecompliancewithbudgetarytargets.E.Usingindependentdatasourcestocorroboratetheclient'sestimates.8.Whichofthefollowingarepotentialconsequencesofidentifyingapotentialfraudriskduringanaudit?A.Theauditormayneedtoincreasetheextentofauditprocedurestocompensatefortherisk.B.Theauditorshouldcommunicatetherisktothosechargedwithgovernance.C.Theauditormayneedtoterminatetheauditengagementduetotheriskoffraud.D.Theauditormayneedtoobtainadditionalauditevidencetosupporttheauditopinion.E.Theauditormayneedtomodifytheauditopinioniftheriskisnotaddressed.9.Whichofthefollowingarekeyconsiderationswhenanauditorevaluatestheappropriatenessofanauditopinion?A.Theclient'swillingnesstocooperatewiththeauditteam.B.Theauditor'sassessmentoftheriskofmaterialmisstatementtothefinancialstatements.C.Theamountofauditevidenceobtainedtosupporttheauditopinion.D.Theclient'sfinancialperformancecomparedtoindustrybenchmarks.E.Thenatureandcomplexityoftheclient'sbusiness.10.Whichofthefollowingarecommonlimitationsofauditevidence?A.Theevidenceisobtainedfromasourcethatisnotindependent.B.Theevidenceisobtainedfromasourcethatisnotrelevant.C.Theevidenceisobtainedfromasourcethatisnotreliable.D.Theevidenceisobtainedfromasourcethatisnotsufficient.E.Theevidenceisobtainedfromasourcethatisnottimely.三、判斷題（本大題共10小題，每小題1分，共10分。請(qǐng)判斷下列各題的表述是否正確，正確的填“√”，錯(cuò)誤的填“×”。）1.Anauditorisrequiredtoobtainreasonableassurancethatthefinancialstatementsarefreefrommaterialmisstatement,whethercausedbyerrororfraud.√2.Theconceptofmaterialityisusedbytheauditortodeterminetheminimumamountofmisstatementthatwouldcauseareasonablepersontochangetheirdecision.√3.Anauditormustalwaysobtainanunderstandingoftheclient'sinternalcontrolsystem,eveniftheclientisasmallentitywithsimpletransactions.√4.Whenanauditoridentifiesamaterialweaknessintheclient'sinternalcontrolsystem,theauditorshouldimmediatelyterminatetheauditengagement.×5.Anauditor'sdocumentationshouldincludeadetaileddescriptionoftheauditproceduresperformed,theevidenceobtained,andtheconclusionsreached.√6.Ifanauditorconcludesthattheclient'sfinancialstatementsarefairlypresented,theauditorshouldissueanunqualifiedopinionwithoutanymodifications.√7.Anauditorisnotrequiredtocommunicatewiththosechargedwithgovernanceiftheclientdoesnothaveaformalgovernancestructure.×8.Whenanauditorperformsatestofdetails,theprimaryobjectiveistoidentifypotentialmisstatementsinthefinancialstatementsthroughdetailedexamination.√9.Anauditormayuseindependentdatasourcestocorroboratetheclient'saccountingestimates,butthisisnotaprimarymethodofobtainingauditevidence.×10.Ifanauditoridentifiesapotentialfraudrisk,theauditorshouldcommunicatetherisktothosechargedwithgovernanceandrecommendcorrectiveactions.√四、簡(jiǎn)答題（本大題共5小題，每小題4分，共20分。請(qǐng)簡(jiǎn)要回答下列問(wèn)題。）1.Whatarethethreekeycomponentsofanauditor'splanningprocess?Thethreekeycomponentsofanauditor'splanningprocessare:obtaininganunderstandingoftheclient'sbusinessandindustry,assessingtheriskofmaterialmisstatementtothefinancialstatements,anddeterminingthenature,timing,andextentofauditprocedures.2.Describetheconceptofmaterialityinauditing.Materialityinauditingreferstotheminimumamountofmisstatementthatwouldcauseareasonablepersontochangetheirdecision.Itisusedbytheauditortodeterminethesignificanceofmisstatementsinthefinancialstatementsandtofocustheauditeffortonareaswheremisstatementsaremorelikelytooccur.3.Whatarethepotentialconsequencesofidentifyingamaterialweaknessintheclient'sinternalcontrolsystem?Thepotentialconsequencesofidentifyingamaterialweaknessintheclient'sinternalcontrolsystemincludetheneedtoincreasetheextentofauditprocedurestocompensatefortheweakness,communicationoftheweaknesstothosechargedwithgovernance,theneedtomodifytheauditopinioniftheweaknessisnotaddressed,andtheneedtoterminatetheauditengagementduetotheriskoffraud.4.Describetheprimaryobjectiveofatestofdetails.Theprimaryobjectiveofatestofdetailsistoidentifypotentialmisstatementsinthefinancialstatementsthroughdetailedexamination.Thisinvolvestracingtransactionsfromthefinancialstatementstosupportingdocumentsandperformingotherprocedurestoverifytheaccuracyandcompletenessofthefinancialinformation.5.Whatarethekeyconsiderationswhenanauditorevaluatestheriskofmaterialmisstatementtothefinancialstatements?Thekeyconsiderationswhenanauditorevaluatestheriskofmaterialmisstatementtothefinancialstatementsincludetheclient'sfinancialperformancecomparedtoindustrybenchmarks,theauditor'sassessmentoftheclient'sinternalcontrolsystem,theamountofauditevidenceobtainedtosupporttheauditopinion,theclient'swillingnesstocooperatewiththeauditteam,andthenatureandcomplexityoftheclient'sbusiness.五、論述題（本大題共2小題，每小題10分，共20分。請(qǐng)結(jié)合所學(xué)知識(shí)，詳細(xì)回答下列問(wèn)題。）1.Discusstheimportanceofobtaininganunderstandingoftheclient'sbusinessandindustryintheauditplanningprocess.Obtaininganunderstandingoftheclient'sbusinessandindustryiscrucialintheauditplanningprocessforseveralreasons.First,ithelpstheauditoridentifytherisksofmaterialmisstatementtothefinancialstatements.Differentindustrieshaveuniquerisksandaccountingpractices,andunderstandingthesecanhelptheauditorfocustheauditeffortonareaswheremisstatementsaremorelikelytooccur.Second,itenablestheauditortoassesstheeffectivenessoftheclient'sinternalcontrolsystem.Knowledgeoftheclient'sbusinessoperationsandindustrypracticescanhelptheauditoridentifypotentialcontroldeficiencies.Third,itfacilitateseffectivecommunicationwiththeclient'smanagementandthosechargedwithgovernance.Understandingtheclient'sbusinesscanhelptheauditoraskrelevantquestionsandprovidemeaningfulguidance.Finally,itaidsinthedesignofappropriateauditprocedures.Knowledgeoftheclient'sbusinessandindustrycanhelptheauditordeterminethenature,timing,andextentofauditproceduresneededtoobtainsufficientandappropriateauditevidence.Insummary,obtaininganunderstandingoftheclient'sbusinessandindustryisessentialforeffectiveauditplanningandhelpsensurethattheauditisperformedefficientlyandeffectively.2.Explaintheauditor'sresponsibilitieswhenidentifyingapotentialfraudriskduringanaudit.Whenanauditoridentifiesapotentialfraudriskduringanaudit,theauditorhasseveralresponsibilities.First,theauditorshouldcommunicatetherisktothosechargedwithgovernance.Thisisimportantbecausethosechargedwithgovernancehavearesponsibilitytooverseethefinancialreportingprocessandtotakeappropriateactiontoaddressfraudrisks.Second,theauditorshouldperformadditionalauditprocedurestoobtainsufficientandappropriateauditevidencetoaddressthefraudrisk.Thismayinvolveperformingmoreextensivetestsofdetails,usingalternativeprocedures,orseekingexpertassistance.Third,theauditorshouldevaluatethepotentialimpactofthefraudriskontheauditopinion.Ifthefraudriskissignificantandtheauditorisunabletoobtainsufficientandappropriateauditevidence,theauditormayneedtomodifytheauditopinionoreventerminatetheauditengagement.Fourth,theauditorshoulddocumenttheidentificationandresponsetothefraudrisk.Thisdocumentationshouldincludeadescriptionofthefraudrisk,theauditproceduresperformedtoaddresstherisk,andtheauditor'sconclusions.Finally,theauditorshouldconsiderwhethertheclient'smanagementhasprovidedadequateassurancethatthefinancialstatementsarefreefrommaterialmisstatementduetofraud.Iftheauditorhasdoubtsaboutthemanagement'sassurance,theauditormayneedtotakefurtherstepstoaddresstherisk.Insummary,theauditor'sresponsibilitieswhenidentifyingapotentialfraudriskincludecommunicatingtherisktothosechargedwithgovernance,performingadditionalauditprocedures,evaluatingthepotentialimpactontheauditopinion,documentingtheidentificationandresponsetotherisk,andconsideringtheadequacyofmanagement'sassurance.本次試卷答案如下一、單項(xiàng)選擇題答案及解析1.B解析：審計(jì)報(bào)告應(yīng)明確描述審計(jì)范圍，選項(xiàng)B最符合一般公認(rèn)審計(jì)準(zhǔn)則的要求，清晰地說(shuō)明了審計(jì)對(duì)象、期間和依據(jù)的標(biāo)準(zhǔn)。2.A解析：審計(jì)規(guī)劃的關(guān)鍵在于了解客戶的內(nèi)部控制，并據(jù)此確定審計(jì)程序的性質(zhì)、時(shí)間和范圍，選項(xiàng)A最全面地概括了這一過(guò)程。3.B解析：發(fā)現(xiàn)重大內(nèi)部控制缺陷時(shí)，審計(jì)師應(yīng)首先與治理層溝通，并建議采取糾正措施，這是審計(jì)準(zhǔn)則的要求。4.A解析：材料性是指足以影響理性決策者決策的錯(cuò)報(bào)金額，選項(xiàng)A最準(zhǔn)確地描述了材料性的概念。5.B解析：細(xì)節(jié)測(cè)試的主要目的是通過(guò)詳細(xì)檢查識(shí)別財(cái)務(wù)報(bào)表中的潛在錯(cuò)報(bào)，選項(xiàng)B最符合這一目標(biāo)。6.B解析：檢查客戶發(fā)票是否經(jīng)過(guò)適當(dāng)授權(quán)是常見(jiàn)的控制程序測(cè)試，選項(xiàng)B最符合這一描述。7.B解析：如果發(fā)現(xiàn)重大錯(cuò)報(bào)，應(yīng)出具保留意見(jiàn)或否定意見(jiàn)，選項(xiàng)B正確描述了這種情況。8.B解析：評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)是審計(jì)規(guī)劃的核心，選項(xiàng)B最符合這一描述。9.A解析：風(fēng)險(xiǎn)評(píng)估的主要目的是識(shí)別財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的風(fēng)險(xiǎn)，選項(xiàng)A最符合這一目標(biāo)。10.C解析：訪談客戶管理層是獲取信息的常見(jiàn)方法，選項(xiàng)C最符合這一描述。11.B解析：發(fā)現(xiàn)潛在利益沖突時(shí)，審計(jì)師應(yīng)主動(dòng)回避，以避免偏見(jiàn)，選項(xiàng)B最符合這一要求。12.A解析：審計(jì)工作底稿應(yīng)詳細(xì)描述執(zhí)行的審計(jì)程序，選項(xiàng)A最符合這一要求。13.A解析：追查交易至支持性文件是細(xì)節(jié)測(cè)試的一種方法，選項(xiàng)A最符合這一描述。14.C解析：審計(jì)證據(jù)的局限性之一是來(lái)源不可靠，選項(xiàng)C最符合這一描述。15.A解析：如果財(cái)務(wù)報(bào)表公允反映，應(yīng)出具無(wú)保留意見(jiàn)，選項(xiàng)A最符合這一描述。16.B解析：評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)，客戶內(nèi)部控制的有效性是重要考慮因素，選項(xiàng)B最符合這一描述。17.A解析：重算的主要目的是通過(guò)詳細(xì)檢查驗(yàn)證客戶財(cái)務(wù)數(shù)據(jù)的準(zhǔn)確性，選項(xiàng)A最符合這一目標(biāo)。18.C解析：訪談客戶管理層是測(cè)試會(huì)計(jì)估計(jì)合理性的常見(jiàn)方法，選項(xiàng)C最符合這一描述。19.A解析：發(fā)現(xiàn)潛在舞弊風(fēng)險(xiǎn)時(shí)，應(yīng)與治理層溝通并建議采取糾正措施，選項(xiàng)A最符合這一要求。20.B解析：評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)是判斷審計(jì)意見(jiàn)恰當(dāng)性的關(guān)鍵考慮因素，選項(xiàng)B最符合這一描述。二、多項(xiàng)選擇題答案及解析1.ABC解析：審計(jì)規(guī)劃的關(guān)鍵組成部分包括了解客戶業(yè)務(wù)和行業(yè)、評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)以及確定審計(jì)程序的性質(zhì)、時(shí)間和范圍，選項(xiàng)A、B、C都正確。