英文審計面試題及答案

一、單項選擇題（每題2分，共10題）1.Whichofthefollowingisabasicelementofanaudit?A.TaxplanningB.FinancialstatementanalysisC.MarketingresearchD.HumanresourcemanagementAnswer:B2.Inauditing,whatdoes“materiality”referto?A.ThephysicalsizeofacompanyB.ThesignificanceofaniteminfinancialstatementsC.ThenumberofemployeesinacompanyD.TheageofacompanyAnswer:B3.Anauditor'sreportisaddressedto:A.ThemanagementofthecompanyB.TheshareholdersofthecompanyC.ThecreditorsofthecompanyD.TheemployeesofthecompanyAnswer:B4.Whichofthefollowingauditproceduresismostlikelytobeusedtotesttheexistenceofinventory?A.ObservationB.InquiryC.ComputationD.AnalyticalproceduresAnswer:A5.Theriskthatanauditorfailstodetectamaterialmisstatementiscalled:A.InherentriskB.ControlriskC.DetectionriskD.BusinessriskAnswer:C6.Whichofthefollowingisnotaninternalcontrolactivity?A.SegregationofdutiesB.AuthorizationC.ManagementoverrideD.ReconciliationAnswer:C7.Inafinancialstatementaudit,theauditor'sprimaryresponsibilityisto:A.DetectallfraudB.EnsurethecompanyisprofitableC.ExpressanopiniononthefairnessofthefinancialstatementsD.PreparethefinancialstatementsAnswer:C8.Samplinginauditingisusedto:A.SavetimeandcostB.IncreasetheaccuracyoftheauditC.AvoidauditingalltransactionsD.AlloftheaboveAnswer:D9.Anaudittrailisusedto:A.TracetransactionsthroughasystemB.HideillegalactivitiesC.IncreasethecomplexityoftheaccountingsystemD.NoneoftheaboveAnswer:A10.Whichofthefollowingisanexampleofasubstantivetest?A.TestingtheeffectivenessofinternalcontrolsB.ReviewingtheminutesofboardmeetingsC.ConfirmingaccountsreceivableD.Inspectingthecompany'sphysicalassetsAnswer:C二、多項選擇題（每題2分，共10題）1.Whichofthefollowingaretypesofauditevidence?A.PhysicalevidenceB.DocumentaryevidenceC.TestimonialevidenceD.AnalyticalevidenceAnswer:ABCD2.Internalcontrolcomponentsinclude:A.ControlenvironmentB.RiskassessmentC.ControlactivitiesD.InformationandcommunicationE.MonitoringAnswer:ABCDE3.Theauditprocessgenerallyconsistsof:A.PlanningB.FieldworkC.ReportingD.Follow-upAnswer:ABC4.Factorsaffectingauditriskinclude:A.InherentriskB.ControlriskC.DetectionriskD.BusinessriskAnswer:ABC5.Whichofthefollowingmaybeobjectivesofaninternalaudit?A.ToevaluatetheeffectivenessofinternalcontrolsB.ToassistinthepreventionanddetectionoffraudC.ToimprovetheefficiencyofoperationsD.ToensurecompliancewithlawsandregulationsAnswer:ABCD6.Auditsamplingmethodscanbe:A.StatisticalsamplingB.Non-statisticalsamplingC.RandomsamplingD.JudgmentalsamplingAnswer:AB7.Whichofthefollowingstatementsarecorrectregardingtheauditor'sindependence?A.TheauditorshouldbeindependentinappearanceB.TheauditorshouldbeindependentinfactC.IndependenceisonlyrequiredforexternalauditorsD.IndependencecanbecompromisediftheauditorhasafinancialinterestintheclientAnswer:ABD8.Whenauditingrevenue,theauditormayperformproceduressuchas:A.VouchingsalestransactionstosupportingdocumentsB.ConfirmingaccountsreceivableC.AnalyzingsalestrendsD.TestingtheauthorizationofsalestransactionsAnswer:ABCD9.Thefollowingaretypesofauditopinions:A.UnqualifiedopinionB.QualifiedopinionC.AdverseopinionD.DisclaimerofopinionAnswer:ABCD10.Inevaluatinginternalcontrols,theauditormayusetechniquessuchas:A.InquiryB.ObservationC.InspectionD.Re-performanceAnswer:ABCD三、判斷題（每題2分，共10題）1.Anauditisonlyconcernedwiththefinancialstatementsofacompany.(False)2.Internalauditorsarealwaysemployeesofthecompanybeingaudited.(True)3.Detectionriskcanbereducedtozero.(False)4.Amanagementletterisanoptionalpartoftheauditprocess.(False)5.Theauditorisresponsibleforthepreparationofthefinancialstatements.(False)6.Analyticalproceduresarenotusedintheplanningstageofanaudit.(False)7.Allcompaniesarerequiredtohaveaninternalauditfunction.(False)8.Theauditorshouldalwaysfollowthesameauditprogramforeveryclient.(False)9.Aqualifiedopinionmeansthefinancialstatementsarecompletelyunreliable.(False)10.Samplingriskcanbeeliminatedcompletely.(False)四、簡答題（每題5分，共4題）1.Brieflyexplaintheconceptof“inherentrisk”inauditing.Answer:Inherentriskisthesusceptibilityofanassertiontoamisstatement,duetofactorsotherthaninternalcontrols.Itexistsindependentlyoftheauditofthefinancialstatementsandisrelatedtothenatureofthebusiness,industryconditions,andcomplexityoftransactions.2.Whatarethemainstepsinplanninganaudit?Answer:Themainstepsinplanninganauditincludeunderstandingtheclient'sbusinessandindustry,assessingtheclient'sinternalcontrolsystem,determiningtheauditapproach,settingmaterialitylevels,anddevelopinganauditplan.3.Explaintheimportanceofinternalcontrolsinauditing.Answer:Internalcontrolsareimportantinauditingastheyhelptopreventanddetecterrorsandfraud.Theyalsoassistinensuringthereliabilityoffinancialreporting,compliancewithlawsandregulations,andtheefficientoperationofthecompany.4.Whatisthepurposeofanauditor'sreport?Answer:Thepurposeofanauditor'sreportistoexpressanopiniononthefairnessofthefinancialstatementsinaccordancewiththeapplicableauditingstandards.Itprovidesassurancetotheusersofthefinancialstatementsaboutthereliabilityoftheinformationpresented.五、討論題（每題5分，共4題）1.Discussthechallengesfacedbyauditorsindetectingfraud.Answer:Auditorsfacechallengeslikesophisticatedfraudschemes,managementoverrideofcontrols,collusionamongemployees,andlimitedaccesstocertaininformation.Also,fraudmaybehiddenincomplextransactions.2.Howcananauditorensureindependenceduringanaudit?Answer:B