英語審計面試題及答案解析

一、單項(xiàng)選擇題（每題2分，共10題）1.Inauditing,whichofthefollowingistheprimaryobjective?A.Detectallfrauds.B.Expressanopiniononfinancialstatements.C.Preparefinancialstatements.D.Ensurecompliancewithalllaws.答案：B2.Whichofthefollowingauditproceduresismostlikelytobeusedtotesttheexistenceofinventory?A.Reviewofpurchaseinvoices.B.Observationofphysicalinventorycount.C.Inquiryofmanagement.D.Analyticalprocedures.答案：B3.Anauditor'sreportthatexpressesanunqualifiedopinionmeansthattheauditor:A.Hasnotdetectedanymisstatements.B.Believesthefinancialstatementsarefairlypresented.C.Hasnotperformedallnecessaryauditprocedures.D.Isnotresponsiblefordetectingfraud.答案：B4.Whenauditingaccountsreceivable,theauditorismostlikelytousewhichofthefollowingconfirmationtypes?A.Positiveconfirmation.B.Negativeconfirmation.C.Oralconfirmation.D.Noconfirmationisrequired.答案：A5.Whichofthefollowingisanexampleofaninternalcontrol?A.Externalaudit.B.Governmentregulations.C.Segregationofduties.D.Shareholdermeetings.答案：C6.Theauditriskmodelisexpressedas:A.Auditrisk=Inherentrisk×Controlrisk×Detectionrisk.B.Auditrisk=Inherentrisk+Controlrisk+Detectionrisk.C.Auditrisk=Inherentrisk-Controlrisk-Detectionrisk.D.Auditrisk=Inherentrisk/Controlrisk/Detectionrisk.答案：A7.Whichofthefollowingisnotapartoftheauditplanningprocess?A.Understandingtheclient'sbusiness.B.Determiningtheauditscope.C.Issuingtheauditreport.D.Assessingauditrisk.答案：C8.Inanaudit,whatdoesmaterialityreferto?A.Thesizeoftheclientcompany.B.Theimportanceofaniteminthefinancialstatements.C.Thenumberofauditproceduresperformed.D.Thecostoftheaudit.答案：B9.Whichofthefollowingstatementsistrueregardingtheauditor'sindependence?A.Theauditorcanbeanemployeeoftheclientcompany.B.Independenceisnotrequiredinauditing.C.Theauditorshouldbeindependentinappearanceandinfact.D.Independenceonlyrelatestofinancialrelationships.答案：C10.Whenauditingrevenue,theauditorshouldbemostconcernedwithwhichofthefollowing?A.Understatementofrevenue.B.Overstatementofrevenue.C.Timingofrevenuerecognition.D.Alloftheabove.答案：D二、多項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingaretypesofauditevidence?A.Physicalevidence.B.Documentaryevidence.C.Testimonialevidence.D.Analyticalevidence.答案：ABCD2.Thecomponentsofinternalcontrolinclude:A.Controlenvironment.B.Riskassessment.C.Controlactivities.D.Informationandcommunication.E.Monitoring.答案：ABCDE3.Anauditormayusethefollowingmethodstoselectasamplefortesting:A.Randomselection.B.Systematicselection.C.Haphazardselection.D.Judgmentalselection.答案：ABCD4.Whichofthefollowingareauditprocedures?A.Inspection.B.Observation.C.Inquiry.D.Computation.E.Analyticalprocedures.答案：ABCDE5.Inanaudit,theauditormayencounterthefollowingtypesofrisks:A.Inherentrisk.B.Controlrisk.C.Detectionrisk.D.Businessrisk.答案：ABC6.Whichofthefollowingarecharacteristicsofagoodauditworkingpaper?A.Clearandconcise.B.Complete.C.Well-organized.D.Easilyretrievable.答案：ABCD7.Thefollowingarepossiblereasonsforanauditortoissueaqualifiedopinion:A.Limitationinthescopeoftheaudit.B.Materialmisstatementinthefinancialstatements.C.Non-compliancewithaccountingstandards.D.Disagreementwithmanagement.答案：ABCD8.Whenauditingfixedassets,theauditormayperformthefollowingprocedures:A.Physicalinspection.B.Reviewofpurchasedocuments.C.Verificationofdepreciationcalculations.D.Inquiryaboutdisposaloffixedassets.答案：ABCD9.Whichofthefollowingarefactorsaffectingtheauditor'sjudgmentonmateriality?A.Sizeoftheentity.B.Natureoftheitem.C.Cumulativeeffectofmisstatements.D.Users'needs.答案：ABCD10.Theauditprocessgenerallyincludesthefollowingstages:A.Planning.B.Riskassessment.C.Executionofauditprocedures.D.Reporting.答案：ABCD三、判斷題（每題2分，共10題）1.Auditorsareonlyresponsiblefordetectingfraudifitismaterial.(True/False)答案：False2.Thecontrolenvironmentisnotanimportantpartofinternalcontrol.(True/False)答案：False3.Anunqualifiedopinionmeansthefinancialstatementsarecompletelyfreeofmisstatements.(True/False)答案：False4.Auditorsmustalwaysusepositiveconfirmationswhenauditingaccountsreceivable.(True/False)答案：False5.Internalcontrolcancompletelyeliminatetheriskofmisstatements.(True/False)答案：False6.Auditriskistheriskthattheauditorwillissueanincorrectopinion.(True/False)答案：True7.Theauditorhasnoresponsibilitytoassessthegoing-concernassumptionoftheclient.(True/False)答案：False8.Analyticalproceduresareonlyusedintheplanningstageofanaudit.(True/False)答案：False9.Auditorsshouldnotrelyonmanagement'srepresentationswithoutfurtherverification.(True/False)答案：True10.Theauditreportshouldalwaysbeaddressedtotheshareholdersofthecompany.(True/False)答案：False四、簡答題（每題5分，共4題）1.Brieflyexplaintheconceptofauditrisk.答案：Auditriskistheriskthattheauditormayunknowinglyissueanincorrectauditopinion.Itiscomposedofinherentrisk(thesusceptibilityofanassertiontoamisstatementduetofactorsotherthancontrols),controlrisk(theriskthatamisstatementwillnotbepreventedordetectedbyinternalcontrols)anddetectionrisk(theriskthattheauditor'sprocedureswillnotdetectamisstatement).2.Whatarethemainstepsintheauditplanningprocess?答案：Themainstepsincludeunderstandingtheclient'sbusiness,assessingauditrisk,determiningtheauditscope,anddevelopinganauditplan.3.Describetheimportanceofinternalcontrolinauditing.答案：Internalcontrolisimportantasithelpsinpreventinganddetectingmisstatementsinfinancialstatements.Agoodinternalcontrolsystemreducescontrolrisk,providesreliableaccountinginformation,andhelpstheauditorindeterminingthenature,timingandextentofauditprocedures.4.Explainthepurposeofauditconfirmations.答案：Auditconfirmationsareusedtoobtainevidencedirectlyfromthirdparties.Forexample,inaccountsreceivable,confirmationshelptoverifytheexistenceandamountofreceivablesandtherightsandobligationsoftheclient.五、討論題（每題5分，共4題）1.Discussthechallengesfacedbyauditorsindetectingfraud.答案：Auditorsfacechallengessuchasmanagementoverrideofcontrols,collusionamongemployees,sophisticatedfraudschemes,andlimitedaccesstocompleteinformation.Also,fraudmaybehiddenincomplextransactions.2.Howcanan