注：不含主觀題第1題判斷題(1分)Auditinstitutionscannotonlyprovideprofessionalopinionstoclients,butalsohavetherighttoimposefines,initiatelegalproceedings,andissuemandatoryordersagainsttheauditedunits.（）第2題判斷題(1分)Compulsoryauditscanonlybecarriedoutbyspeciallyauthorizedagencies,andindividualexpertshavenosuchpower.()第3題判斷題(1分)Audittestingreferstotheauthoritativeanalysisofcorporateactivitiesbythird-partyappraisers(institutionsorindividualexperts).

()1.2審計(jì)方向-測驗(yàn)第1題多選題(2分)Whataspectsdoespersonnelauditinclude?()AOnboardingofemployeesBEmployeedismissalCEmployeeleavescheduleDEmployeesickleave正確答案：ABCD第2題多選題(2分)Whatarethecommonauditdirectionsintheworld？()AFinancialAuditBStateAuditCGeneralManagementAudit正確答案：ABC第3題多選題(2分)WhatarethefunctionsoftheInternalAuditOffice?()AControlfunctionsBInformationandanalyticalfunctionsCMethodologicalfunctionsDConsultingfunctions正確答案：ABCD1.3審計(jì)工作者的職業(yè)素質(zhì)-測驗(yàn)第1題判斷題(1分)審計(jì)師的流動性是指,審計(jì)師應(yīng)始終計(jì)劃時(shí)間用來訪問部門、生產(chǎn)場所及存儲場所。如果不離開自己的辦公室,那么就無法獲得一個(gè)高質(zhì)量的內(nèi)部審計(jì)。()第2題判斷題(1分)審計(jì)師只有深入了解事物并與流程所有者溝通才能更好的觀察。()第3題多選題(2分)內(nèi)部審計(jì)師應(yīng)做到?()A勇敢膽大B具備流動性C善于觀察D善于傾聽正確答案：ABCD1.4風(fēng)險(xiǎn)評估-測驗(yàn)第1題判斷題(1分)Themobilityofauditorsmeansthatauditorsshouldalwaysplantimetovisitdepartments,productionsitesandstoragesites.Youcan'tgetahigh-qualityinternalauditwithoutleavingyourownoffice.

()第2題判斷題(1分)Auditorscanonlyseebetteriftheyunderstandthingsdeeplyandcommunicatewithprocessowners.

()第3題判斷題(1分)Duetotheinherentlimitationsofauditing,coupledwiththeinherentlimitationsoftheinternalcontrolsystem,despiteproperauditplanningandexecutioninaccordancewith《TheInternationalStandardsonAuditing》,thereareinevitablysomematerialmisstatementsandunidentifiedrisks.（）1.5審計(jì)計(jì)劃-測驗(yàn)第1題判斷題(1分)Basicmetricsarecalculatedbasedonpre-taxprofit,revenue,capitalandreserves,assets,andexpensesincurredbytheorganizationduringtheperiod.

()第2題判斷題(1分)Thecontentoftheoverallauditplanincludesideasbasedontheproposedclientname,auditduration,numberofman-hoursrequired,nameoftheauditteamleader,plannedauditrisklevel,andplannedsubstantivelevel.()第3題判斷題(1分)

Whentheauditorfindsmajorirregularitiesinthefoundingdocumentsandintheaccountingofsharecapital,whichcastdoubtonthelegalityoftheoperationoftheorganizationorcausedamagetothestate,owners(shareholders)andcreditors,timemustbegiventothemanagementoftheeconomicentitytocorrectallcases.Violationsfound.

()1.6貨幣資金審計(jì)（上）-測驗(yàn)第1題判斷題(1分)Thedifferencebetweencashandnon-cashcurrencyturnoverliesinthetoolthatregulatestheobjectofcurrencycirculation-moneysupply.

()第2題判斷題(1分)Whenenterprisesofvariousformsofownershipconductcurrencysettlement,theycanonlydosoinnon-cashform.

()第3題判斷題(1分)Thepurposeofauditinspectionistoidentify,preventandreflectintheauditreport.

()1.7貨幣資金審計(jì)（下）-測驗(yàn)第1題判斷題(1分)Whenauditingthesettlementaccount,theauditorshouldpayattentiontothecurrentnessofthemoneydepositedinthecashcabinetbybankcheck.

()第2題判斷題(1分)Intheauditofcashcabinetfunds,itisnecessarytocomparethecirculatingamountsoftherelevantaccountsofthedebitandcreditparties,becauseifthecirculatingamountisreducedbythesameamount,thebalancemaynotchange.

()第3題判斷題(1分)Intheauditofcashreceiptsandpayments,itisnormaltolearnthattheauditedcompanyhasmultiplecashjournalswhenreviewingandfillingintheorderofcashjournals.

()1.8生產(chǎn)與存貨審計(jì)（上）-測驗(yàn)第1題判斷題(1分)Accountingbooksensuretherecordingofeconomicevents,whileauditingconfirmstheiraccuracy,legalityandintegrity.

()第2題判斷題(1分)Thegeneraldefinitionoftheinventoryaudittaskistodeterminewhetheraccountingandreportingsystemsaccuratelyandcompletelyreflectallfactsrelatedtothebalanceandmovementofinventory.

()第3題多選題(2分)Whichofthefollowingstatementsaboutproductioninventoryiscorrect？()AProductioninventoryisthematerialbasisforthefinalproductoftheenterpriseBProductioninventoryisanintegralpartoftheproductCProductioninventoryistheelementthatsupportsitsproductionDTheproductioninventoryintheaccountingbooksisrecordedbyclassificationgroup正確答案：ABCD1.9生產(chǎn)與存貨審計(jì)（下）-測驗(yàn)第1題判斷題(1分)Theauditorshallexaminetheoriginalaccountingdocumentsandmakeentriesintherelevantaccountsaccordingly.

()第2題判斷題(1分)Thesellingpricevaluationmethodreferstothedifferencebetweenthesales(retail)valueofthegoodssoldandthetradevalueaddedofthesegoods.()第3題判斷題(1分)Standardcostmethodreferstotheunitproductioncoststandardformulatedbythecompanyundertheassumptionthatlaborreserves,productioncapacityandcurrentpricesareallatnormallevels.

()1.10固定資產(chǎn)審計(jì)（上）-測驗(yàn)第1題判斷題(1分)Thefixedandintangibleassetsofenterprisesandorganizations,regardlessoftheirformofownership,arereflectedintheiraccountingstatementsofactualexpensesforacquisition,transportation,installation,andstateregistration,whichconstitutetheiroriginalcost.()第2題多選題(2分)Whatarenon-currentintangibleassets?()ATherighttousenaturalresourcesBPropertyrightsCBusinessnamerightsDIndustrialpropertyECopyrightandRelatedRightsFOtherintangibleassets正確答案：ABCDEF第3題多選題(2分)Thepurposeoftheauditoffixedassetsandintangibleassetsis

()AOriginalcostoffixedandintangibleassetsBAmountofAccruedDepreciationofFixedAssetsandIntangibleAssetsCTransactionsrelatedtochangesinnon-currentassetsduringthereviewperiodDImprovementandmaintenancecostsERevaluationResultsFIssuessuchascapitalinvestment正確答案：ABCDEF1.11固定資產(chǎn)審計(jì)（中）-測驗(yàn)第1題判斷題(1分)Duringtheauditingprocess,theauditorshouldpayattentiontothecorrectrecordingoflaborexpensesrelatedbusinessintheaccountingaccordingtotherequirementsofthetaxlaw.()第2題判斷題(1分)Iftheregistrationcardofanindividualitemismissing,theauditorhasnorightorobligationtosuggestthatthemanagementresumetheitem-by-itemanalysisandaccountingoffixedassetsandintangibleassets.()第3題判斷題(1分)Thecontentandfocusoftheassetistomaximizeitsimpactonthefinancialperformanceofthebusiness.

()1.12固定資產(chǎn)審計(jì)（下）-測驗(yàn)第1題判斷題(1分)Theinternalcontrolandfixedassetsaccountingsystemcanonlybecarriedoutundertheconditionsofalargenumberoftransactions.

()第2題判斷題(1分)Auditingpracticeshowsthaterrorsandirregularitiesinaccountingmainlyoccurwhenregisteringthemovementoffixedassets.

()第3題判斷題(1分)Theentryanduseoffixedassetsshallbecarriedoutinaccordancewiththeacceptanceandtransferagreementoffixedassets.

()1.13負(fù)債審計(jì)（上）-測驗(yàn)第1題判斷題(1分)Debtinthenarrowsensearisesfromthelegalactoftheadministrationofanorderoragovernmentcontract.

()第2題判斷題(1分)Currentliabilitiesaredebtsthatarerepaidduringtheoperatingcycleofthebusinessorthatmustberepaidwithin12monthsfromthedateofthebalancesheet.

()第3題判斷題(1分)Long-termliabilitiesarecurrentliabilities.

()第4題多選題(2分)CharacteristicsofDebtInclude()ASpecificeconomicresourcesBPositioningCDebtmaturitydateDRewardsfortheuseofresourcesEContractualSanctionsforBreachofTermsandAmountsofRepaymentofDebt正確答案：ABCDE1.14負(fù)債審計(jì)（下）-測驗(yàn)第1題判斷題(1分)Whenverifyingthedebtunderthepromissorynote,itshouldbedeterminedtocomplywiththeclearlydefinedformofthepromissorynote,otherwisethepromissorynotewillbecomeinvalid.()第2題判斷題(1分)If,duringtheinventoryperiod,amountsofaccountspayablethathaveexpiredarediscovered,theauditormayproposetowriteofftheseamountsfromthebalancesheetinaccordancewithestablishedprocedures.()第3題判斷題(1分)Thecreditorenterprisemustconfirmorobjecttosuchdebtswithin15daysfromthedateofreceiptofthesestatements.（）1.15所有者權(quán)益審計(jì)（上）-測驗(yàn)第1題判斷題(1分)Theowner'sequityofaneconomicentityisdeterminedbythevalueofitsassets,thatis,itsnetassets.（）第2題判斷題(1分)Owner'sequityreflectsthetotalvalueoftheassetsregisteredintheestablishmentdocumentsoftheenterprise,andisthecapitalcontributionoftheenterpriseownerintheenterprisecapital.

()第3題判斷題(1分)Theregisteredcapitalisconstitutedbytheinvestmentofthefoundersorparticipants.（）1.16所有者權(quán)益審計(jì)（下）-測驗(yàn)第1題判斷題(1分)Duringthewrite-offoflossesonoverduereceivables,youshouldensurethatsuchtransactionsarelegalandunderstandwhatstepsshouldbetakentorecoverthedebt.（）第2題多選題(2分)Audittasksforfinancialperformanceinclude()AEvaluatethedynamicsofprofit(loss)formationindicatorsBIdentifyanddeterminetheimpactofvariousfactorsontheprofitamountCIdentifytheeconomy'sinternalreservestoincreaseprofitsandprofitabilityDDeterminethemanneranddirectionofrationaluseofreserves正確答案：ABCD第3題多選題(2分)Whichofthefollowingformsofmiscalculationofthebuyer'sincomebytheenterpriseinappropriatelyunderestimatesthesalesprofit?

()AFinancialAidBShort-termloansC

SupplementarysocialfundsDOtherformsoftargetedincome正確答案：ABCD第一章-章測驗(yàn)第1題判斷題(1分)審計(jì)過程中,審計(jì)組織應(yīng)向管理層征求與進(jìn)行審計(jì)相關(guān)的書面確認(rèn)聲明。()第2題判斷題(1分)如果審計(jì)師認(rèn)為發(fā)現(xiàn)的違規(guī)行為并不重要,也不影響組織進(jìn)一步活動的合法性,他可以無保留發(fā)表審計(jì)意見。()第3題判斷題(1分)資金審計(jì)的目的在于使審計(jì)師提供關(guān)于現(xiàn)金業(yè)務(wù)、銀行賬戶業(yè)務(wù)、在途資金業(yè)務(wù)及貨幣文件業(yè)務(wù)的合法性、可靠性、合理性結(jié)論。()第4題判斷題(1分)如果審計(jì)師發(fā)現(xiàn)錢柜中存在超額余額,那么他將會找出違規(guī)的原因和超額余額的數(shù)量,但是審計(jì)師沒有義務(wù)幫助企業(yè)消除這些缺點(diǎn)。()第5題判斷題(1分)固定資產(chǎn)不需要進(jìn)行特殊的初級核算處理。()第6題判斷題(1分)在會計(jì)核算中反映的債務(wù)是不具有法律和經(jīng)濟(jì)意義的。()第7題判斷題(1分)股金是自然人和法人為開展聯(lián)合金融經(jīng)濟(jì)活動,自愿投入的資金總額。()第8題判斷題(1分)未結(jié)清資本旨在對公司創(chuàng)始人對公司注冊資本的出資的進(jìn)行核算。()第9題判斷題(1分)應(yīng)特別注意折扣和津貼是否真實(shí),為此,應(yīng)檢查所售產(chǎn)品的質(zhì)量指標(biāo),以及因買家少付而造成的損失。()第10題判斷題(1分)在財(cái)務(wù)業(yè)績審計(jì)期間,會檢查產(chǎn)品、服務(wù)、材料等銷售收入。()第11題多選題(2分)實(shí)物檢查包括以下哪些內(nèi)容?()A外部檢查B稱重C清點(diǎn)D對所生產(chǎn)的產(chǎn)品實(shí)驗(yàn)室分析正確答案：ABCD第12題多選題(2分)消防檢查包括哪些內(nèi)容?()A技術(shù)文件分析B火災(zāi)報(bào)警系統(tǒng)C滅火裝置D緊急出口正確答案：ABCD第13題多選題(2分)生產(chǎn)存貨的核算業(yè)務(wù)包括:()A生產(chǎn)庫存和會計(jì)核算項(xiàng)目B生產(chǎn)成本和生產(chǎn)中的廢品C成品D商品E農(nóng)產(chǎn)品F半成品正確答案：ABCDEF第14題多選題(2分)生產(chǎn)庫存的估值方法包括()A鑒定成本法B加權(quán)平均成本C首批庫存收入的成本D額定費(fèi)用E銷售價(jià)格正確答案：ABCDE第15題多選題(2分)會計(jì)條例(標(biāo)準(zhǔn))將所有負(fù)債分為哪些類型?()A流動負(fù)債B長期負(fù)債C抵押負(fù)債D不可預(yù)見負(fù)債正確答案：ABCD2.1審計(jì)環(huán)境-測驗(yàn)第1題單選題(1分)Amongthefollowingexpressions,whichdoesnotbelongtotheeconomicsupervisionsystemis:

()AAuditsupervisionBTaxsupervisionCAccountingOversightDPersonnelsupervision第2題單選題(1分)Whichofthefollowingstatementsisincorrect:

()ADetailedauditandsampleauditaredividedaccordingtothescopeoftheauditcarriedoutBTheadvantageofallauditsisthatitisconducivetopromotingtheauditedunitstoimprovetheirmanagementandeconomicbenefitsCTheauditcostofallauditsisrelativelyhigh,andisgenerallyonlysuitableforunitswithsmallscale,smallbusinessvolumeorextremelyimperfectinternalcontrolsystemandmanyproblemsDPartialauditischaracterizedbysmallscope,prominentreviewfocus,andstrongpertinence第3題多選題(2分)Accordingtothesubjectoftheaudit,theauditcanbedividedinto:

()AOn-siteauditBStateAuditCInternalAuditDRegularaudits正確答案：BC2.2注冊會計(jì)師的責(zé)任-測驗(yàn)第1題單選題(1分)AccordingtotheprovisionsoftheAuditLaw,thelegalresponsibilitiesofmycountry'snationalauditinclude:

()AAdministrativeLiabilityandCivilLiabilityBAdministrativeandCriminalLiabilityC

CriminalandCivilLiabilityDAdministrativeLiability,CriminalLiability,andCivilLiability第2題單選題(1分)WhichofthefollowingstatementsaboutthelegalresponsibilitiesstipulatedintheAuditLawiscorrect:()AThescopeoflegalresponsibilityinvolvesstateaudit,internalauditandsocialauditBThesubjectsoflegalresponsibilityincludetheauditedunitanditsrelateddirectresponsiblepersonsandnationalauditorsCLegalliabilityismainlyadministrativeliability,supplementedbycivilliabilityDLegalliabilityincludescriminalliability,administrativeliabilityandcivilliability第3題單選題(1分)Auditingtheperformanceofeconomicresponsibilitiesbytheleadersoftheinternalmanagementoftheenterprisebelongsto:

()AResponsibilitiesoftheInternalAuditInstitutionBResponsibilitiesoftheSocialAuditOrganizationCResponsibilitiesoftheStateAuditingAuthorityDAlloftheabove

第4題單選題(1分)Stateorgans,publicinstitutions,socialorganizationsandotherunitsshallestablishandimprovetherectificationmechanismforproblemsfoundintheaudit,andclarifythatthefirstresponsiblepersonforrectificationis:

()AAuditorsBFinancialmanagerCThemainpersoninchargeoftheauditedunitDTheheadoftheauditprojectteam2.3.1職業(yè)道德基本原則-測驗(yàn)第1題單選題(1分)

Amongthefollowingitems,theonethatmeetstherequirementsofauditingprofessionalethicsis:

()ACPAadvertisestheircompetenceBAuditorsformauditopinionsaccordingtothewishesoftheauditeeCWhentheobjectivityoftheauditorisseriouslyaffected,stopparticipatingintherelevantauditbusinessDAftertheauditorsknowtheinsideinformationoftheauditedlistedcompany,theyinformtheirrelativestobuythecompany'sstock第2題多選題(2分)Amongthefollowingrequirements,theprofessionalethicsthatnationalauditorsshouldabidebyare:

()AObjectiveandfair,seekingtruthfromfactsB

Nocoercion,inducement,etc.shallbeusedtosolicitbusinessCThelevelofchargesshallnotbedeterminedbythesizeoftheserviceresultsDMaintainprofessionalcompetence正確答案：AD第3題多選題(2分)Amongthefollowingitems,thosebelongingtothebasicprinciplesofprofessionalethicsofChinesecertifiedpublicaccountantsare:

()AFollowtheprinciplesofintegrity,objectivityandfairnessBAcquiringandmaintainingprofessionalcompetenceCFulfillingconfidentialityobligationsDMaintainprofessionalreputation正確答案：ABCD第4題多選題(2分)Whichofthefollowingstatementsaboutauditingprofessionalethicsarecorrect:

()AAuditprofessionalethicsisacodeofethicsandcodeofconductwithauditprofessionalcharacteristicsBAuditprofessionalethicsisanimportantpartofauditprofessionalmanagementCCompliancewithauditingprofessionalethicsisoneoftheimportantprerequisitesforauditorstoadheretoindependentauditinginaccordancewiththelawandensureauditingpracticestandardsDThecontentofauditprofessionalethicsathomeandabroadvariesincomplexityandform,withdifferentcores正確答案：ABC2.3.2職業(yè)道德概念框架-測驗(yàn)第1題多選題(2分)Inthefollowingcases,themattersaffectingtheindependenceofthecertifiedpublicaccountantare

()AThecertifiedpublicaccountantworkedasanaccountingsupervisorintheattestationclientoneyearagoBCPAalumnihavesmallerinvestmentsinattestationclientsCCertifiedpublicaccountantsserveasperennialaccountingconsultantsforattestationclientsDTheCPA'sbrotheristhedirectoroftheattestationclient正確答案：ACD第2題多選題(2分)Whichofthefollowingactivitiesaregenerallyconsideredmanagementresponsibilities:

()ADevelopmentofpoliciesandstrategicdirectionsBDirectingtheactionsofemployeesandtakingresponsibilityfortheiractionsCAuthorizethetransactionDDeterminetoadopttheadviceoftheaccountingfirmorotherthirdpartyEResponsibleforthepreparationoffinancialstatementsinaccordancewithapplicableaccountingstandardsFResponsiblefordesigning,implementingandmaintaininginternalcontrols正確答案：ABCDEF第3題多選題(2分)Whichofthefollowingactivitiesarelegalservices

()ADraftingcontractstoprovidelegaladviceandsupportBLegaladviceandsupportforlitigationCProvidelegaladviceandsupportformergersandacquisitionsDProvideassistancetothelegaldepartmentwithintheclient正確答案：ABCD2.4審計(jì)業(yè)務(wù)對獨(dú)立性的要求-測驗(yàn)第1題單選題(1分)XYZAccountingFirmhasauditedCompanyA’s2014financialstatementssinceDecember3,2014,andissuedanauditreportonJanuary25,2015.Theperiodduringwhichthecertifiedpublicaccountantshouldmaintainindependenceis

(

)。ADecember3,2014toJanuary25,2015BDecember1,2014toJanuary25,2015CJanuary1,2014toDecember31,2014DJanuary1,2014toJanuary25,2015第2題單選題(1分)Whichsituationsbetweenacertifiedpublicaccountantandtheauditedentity,theycannotparticipateintheauditingoftheauditedentity’sfinancialstatementsuntilappropriatemeasuresaretaken？（）A

Holdsstocksissuedbytheauditedunit,butthemarketvalueislessthan300yuanBFrequentlypurchasediscountedproductsproducedbytheauditedunitfromretailstoresCPayattentiontotheoperationoftheauditedunit,andplantoleasetheshoptotheauditedunitDSignificantgainsfromthesaleofthebondsoftheauditedunitsheld第3題單選題(1分)ABCCertifiedPublicAccountantsisheadquarteredinBeijing,withbranchesinShanghai,Shenyang,Changshaandotherregions.WhenauditingthefinancialstatementsofCompanyAinShanghai,projectpartnerAwasassignedfromtheBeijingbranchtoassistinthebusiness,andotherprojectteammemberswereallfromtheShanghaibranch.Thefollowingotherpartnersmustnothaveadirectfinancialinterestintheauditclient

(

)。A

OtherpartnersintheBeijingbranchBOtherpartnersinShanghaibranchCOtherpartnersinShenyangbranchDOtherpartnersinChangshabranch第二章測試題第1題單選題(1分)審計(jì)主體是指:()A專職機(jī)構(gòu)和專業(yè)人員B國務(wù)院各部門C地方各級政府D企業(yè)事業(yè)組織第2題單選題(1分)下列關(guān)于審計(jì)分類的表述中,不正確的是:()A按審計(jì)的組織方式分類,可以分為國家審計(jì)、內(nèi)部審計(jì)和社會審計(jì)B按審計(jì)內(nèi)容分類,可以分為財(cái)政財(cái)務(wù)審計(jì)、合法合規(guī)審計(jì)和績效審計(jì)C按審計(jì)范圍分類,可以分為全部審計(jì)和局部審計(jì)D按審計(jì)時(shí)間分類,可以分為事前審計(jì)、事中審計(jì)、事后審計(jì)第3題單選題(1分)AccordingtotheprovisionsoftheAuditLaw,thelegalresponsibilitiesofmycountry'snationalauditinclude:

()AAdministrativeLiabilityandCivilLiabilityBAdministrativeandCriminalLiabilityC

CriminalandCivilLiabilityDAdministrativeLiability,CriminalLiability,andCivilLiability第4題單選題(1分)下列關(guān)于社會審計(jì)作用的表述中,不正確的是:()A為企業(yè)的投資者、債權(quán)人及社會各方利害關(guān)系人提供真實(shí)可靠的財(cái)務(wù)信息是社會審計(jì)提高財(cái)務(wù)信息質(zhì)量、維護(hù)市場經(jīng)濟(jì)秩序的關(guān)鍵B可以促進(jìn)企業(yè)完善內(nèi)部控制,提高企業(yè)運(yùn)營管理水平C社會審計(jì)中對內(nèi)部控制進(jìn)行評審僅是一種審計(jì)業(yè)務(wù)類別D可以維護(hù)良好的市場秩序,保證市場經(jīng)濟(jì)健康運(yùn)行第5題多選題(2分)防范審計(jì)人員法律責(zé)任風(fēng)險(xiǎn)的對策有:()A明確被審計(jì)單位和審計(jì)組織責(zé)任并嚴(yán)格遵循職業(yè)道德規(guī)范和執(zhí)業(yè)準(zhǔn)則B聘請專家和法律顧問C深入了解被審計(jì)單位D為審計(jì)人員提供充分的職業(yè)培訓(xùn)和咨詢正確答案：ABCD第6題單選題(1分)下列有關(guān)社會審計(jì)的表述中,不正確的是:()A社會審計(jì)組織應(yīng)該保持獨(dú)立性B注冊會計(jì)師執(zhí)行業(yè)務(wù),應(yīng)當(dāng)加入會計(jì)師事務(wù)所C事務(wù)所經(jīng)濟(jì)上需要依賴國家和其他行政單位,實(shí)行有償服務(wù)、依法納稅、具有法人資格D事務(wù)所可以采用普通合伙、特殊普通合伙或者有限責(zé)任公司形式第7題單選題(1分)下列關(guān)于會計(jì)師事務(wù)所向?qū)徲?jì)客戶借出員工的說法中,正確的有()。A會計(jì)師事務(wù)所可以短期或長期向客戶借出員工,但是不得承擔(dān)管理層職責(zé)B可能會因自身利益對獨(dú)立性產(chǎn)生不利影響C審計(jì)客戶有責(zé)任對借調(diào)員工的活動進(jìn)行指導(dǎo)和監(jiān)督D借出的員工不得為審計(jì)客戶提供注冊會計(jì)師職業(yè)道德守則禁止提供的非鑒證服務(wù)第8題單選題(1分)XYZ會計(jì)師事務(wù)所執(zhí)行的下列活動中,通常被視為代行管理層職責(zé)的有()。A執(zhí)行一項(xiàng)已由管理層授權(quán)的非重要交易B指導(dǎo)員工的行動并對其行動負(fù)責(zé)C負(fù)責(zé)設(shè)計(jì)、實(shí)施和維護(hù)內(nèi)部控制D確定采納第三方提出金融投資建議第9題單選題(1分)甲會計(jì)師事務(wù)所代乙公司代編制了2015年度財(cái)務(wù)報(bào)表,之后乙公司又?jǐn)M聘請甲事務(wù)所為其進(jìn)行年報(bào)審計(jì),為了避免因自我評價(jià)產(chǎn)生的不利影響,甲事務(wù)所采取的以下()措施可以將不利影響消除或降至可接受的水平。A由其他會計(jì)師事務(wù)所重新為乙公司代編財(cái)務(wù)報(bào)表,并且承擔(dān)相應(yīng)責(zé)任B實(shí)施項(xiàng)目質(zhì)量控制復(fù)核C不允許提供非鑒證服務(wù)的人員擔(dān)任審計(jì)項(xiàng)目組成員D實(shí)施項(xiàng)目組內(nèi)部復(fù)核第10題單選題(1分)如果會計(jì)師事務(wù)所人員不承擔(dān)管理層職責(zé),則提供下列()信息技術(shù)系統(tǒng)服務(wù)通常不被視為對獨(dú)立性產(chǎn)生不利影響。A設(shè)計(jì)或操作與財(cái)務(wù)報(bào)告內(nèi)部控制重要組成部分相關(guān)的信息技術(shù)系統(tǒng)B操作由第三方開發(fā)的會計(jì)或財(cái)務(wù)信息報(bào)告軟件C對由審計(jì)客戶自行設(shè)計(jì)并操作的系統(tǒng)進(jìn)行評價(jià)和提出建議D設(shè)計(jì)或操作信息技術(shù)系統(tǒng),其生成的信息不構(gòu)成會計(jì)記錄或財(cái)務(wù)報(bào)表的重要組成部分第11題單選題(1分)會計(jì)師事務(wù)所為了避免代行管理層職責(zé),不得向其審計(jì)客戶提供的內(nèi)部審計(jì)服務(wù)有()。A對內(nèi)部審計(jì)員工的個(gè)人投資理財(cái)產(chǎn)品組合提出建議B制定內(nèi)部審計(jì)活動的戰(zhàn)略方針C代表管理層向治理層報(bào)告內(nèi)部審計(jì)活動的結(jié)果D執(zhí)行構(gòu)成內(nèi)部控制組成部分的程序第12題多選題(2分)下列有關(guān)審計(jì)獨(dú)立性的說法中,體現(xiàn)審計(jì)業(yè)務(wù)工作的獨(dú)立性的有:()A審計(jì)工作不受制于任何部門、單位和個(gè)人的干擾,對被審查事項(xiàng)作出評價(jià)和鑒定B審計(jì)人員需要保持形式上的獨(dú)立性,也要保證實(shí)質(zhì)上的獨(dú)立性C審計(jì)應(yīng)獨(dú)立于被審單位之外D審計(jì)人員不參與被審計(jì)單位的行政或者經(jīng)營管理活動正確答案：AB第13題多選題(2分)下列關(guān)于審計(jì)的表述中,正確的有:()A社會審計(jì)也稱政府審計(jì),是指注冊會計(jì)師依法接受委托,對被審計(jì)單位的財(cái)務(wù)狀況進(jìn)行獨(dú)立審查B國家審計(jì)在本質(zhì)上是一個(gè)國家經(jīng)濟(jì)社會運(yùn)行的“免疫系統(tǒng)”C內(nèi)部審計(jì)是一種獨(dú)立、客觀的確認(rèn)和咨詢活動D民間審計(jì)是指注冊會計(jì)師依法接受委托,對被審計(jì)單位的財(cái)務(wù)報(bào)表及相關(guān)資料進(jìn)行獨(dú)立審查并發(fā)表審計(jì)意見正確答案：BCD3.1審計(jì)目標(biāo)與審計(jì)過程-測驗(yàn)第1題單選題(1分)Forthefollowingdeterminationsofaccountsreceivable,throughtheimplementationoftheconfirmationprocedure,thecertifiedpublicaccountantbelievesthat

()A

ExistenceBIntegrityCRightsandobligationsDAccuracy,ValuationandAllocation第2題單選題(1分)Forthedeterminationofincome,bycomparingthedateofinvoiceandthedateofbillingafewdaysbeforeandafterthebalancesheetdate,whichoneisthecertifiedpublicaccountantbelievesthatmostlikelytobeconfirmed()AExistenceBDeadlineCOccurrenceDAccuracy第3題多選題(2分)Theauditprocessoftherisk-orientedauditmodelgenerallygoesthroughthefollowingstages(

)。AAcceptbusinessentrustmentBPlanauditworkCImplementariskassessmentprocessDImplementfurtherauditprocedures正確答案：ABCD第4題判斷題(1分)Accordingtotheauditingstandards,issuinganauditingreportonthefinancialstatementsbasedontheauditingresultsandcommunicatingwiththerelevantindustryregulatoryauthoritiesarethecontentsoftheauditingobjectives.

()3.2.1審計(jì)重要性與審計(jì)風(fēng)險(xiǎn)-測驗(yàn)第1題單選題(1分)Inthefollowingcases,theCPAshouldnotuse50%oftheoverallmaterialityofthefinancialstatementstodeterminethematerialityofactualexecution()。ATheauditeeisinahigh-riskindustryBTheauditedunitfacesgreaterperformancepressureCContinuousaudititems,thereweremanyadjustmentsinpreviousannualauditsDExpectedinternalcontroltooperateeffectively第2題多選題(2分)TheCPAusuallyselectsabenchmarkwhendeterminingmateriality.Intheend,theCPAshouldconsiderthefollowingfactorsinselectingthebenchmark

()AFinancialStatementElementsBThenatureoftheentitybeingauditedCOwnershipstructureandfinancingmethodsoftheauditedentityDItemsofspecialconcerntousersoffinancialstatementsofaparticularaccountingentity正確答案：ABCD第3題判斷題(1分)Iftheprofitabilityoftheauditedunitremainsstable,theCPAoftenusesthepre-taxprofitoftherecurringbusinessasabenchmark.

()第4題判斷題(1分)Auditriskreferstothepossibilitythatthecertifiedpublicaccountantwillissueaninappropriateauditopinionwhenthereisamaterialmisstatementinthefinancialstatements.

()3.2.2錯(cuò)報(bào)-測驗(yàn)第1題單選題(1分)單項(xiàng)選擇題1下列審計(jì)證據(jù)充分性的說法中,錯(cuò)誤的是()A注冊會計(jì)師確定的樣本量B評估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)越高,需要的審計(jì)證據(jù)可能越多C審計(jì)證據(jù)質(zhì)量越高,需要的審計(jì)證據(jù)數(shù)量可能越少D初步評估的控制風(fēng)險(xiǎn)越低,需要提高控制測試獲取的審計(jì)證據(jù)越少第2題多選題(2分)注冊會計(jì)師應(yīng)當(dāng)評價(jià)審計(jì)證據(jù)的(),以得出合理的審計(jì)結(jié)論。A充分性B適當(dāng)性C有效性D重要性正確答案：AB第3題判斷題(1分)審計(jì)證據(jù)是注冊會計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見時(shí)使用的所有信息,包括財(cái)務(wù)報(bào)表依據(jù)的會計(jì)記錄中包含的信息和其他信息。()第4題判斷題(1分)注冊會計(jì)師可以通過獲得更多的審計(jì)證據(jù)彌補(bǔ)審計(jì)證據(jù)質(zhì)量的缺陷缺陷。()3.3審計(jì)證據(jù)-測驗(yàn)第1題單選題(1分)單項(xiàng)選擇題1下列審計(jì)證據(jù)充分性的說法中,錯(cuò)誤的是()A注冊會計(jì)師確定的樣本量B評估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)越高,需要的審計(jì)證據(jù)可能越多C審計(jì)證據(jù)質(zhì)量越高,需要的審計(jì)證據(jù)數(shù)量可能越少D初步評估的控制風(fēng)險(xiǎn)越低,需要提高控制測試獲取的審計(jì)證據(jù)越少第2題多選題(2分)注冊會計(jì)師應(yīng)當(dāng)評價(jià)審計(jì)證據(jù)的(),以得出合理的審計(jì)結(jié)論。A充分性B適當(dāng)性C有效性D重要性正確答案：AB第3題判斷題(1分)審計(jì)證據(jù)是注冊會計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見時(shí)使用的所有信息,包括財(cái)務(wù)報(bào)表依據(jù)的會計(jì)記錄中包含的信息和其他信息。()第4題判斷題(1分)注冊會計(jì)師可以通過獲得更多的審計(jì)證據(jù)彌補(bǔ)審計(jì)證據(jù)質(zhì)量的缺陷缺陷。()3.4.1審計(jì)抽樣（上）-測驗(yàn)第1題判斷題(1分)審計(jì)抽樣旨在幫助注冊會計(jì)師確定實(shí)施審計(jì)程序的范圍,以獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),得出合理的結(jié)論,作為形成審計(jì)意見的基礎(chǔ)。()第2題單選題(1分)下列情況可以采用審計(jì)抽樣進(jìn)行審查的是()A檢查總體的完整性B抽樣單位較少C有特殊風(fēng)險(xiǎn)或需要特別關(guān)注的情況D審計(jì)事項(xiàng)包含的數(shù)量較多,需要對審計(jì)事項(xiàng)某一方面的總體特征做出結(jié)論時(shí)第3題多選題(2分)審計(jì)抽樣的基本特征有:()A對某類交易或賬戶余額中低于百分之百的項(xiàng)目實(shí)施審計(jì)B所有抽樣單元都有被選取的機(jī)會C審計(jì)測試的目的是為了評價(jià)該賬戶余額或交易類型的某一特征D審計(jì)測試的目的是為了評價(jià)該賬戶余額或交易類型的多個(gè)特征正確答案：ABC3.4.2審計(jì)抽樣（中）-測驗(yàn)第1題多選題(2分)抽樣風(fēng)險(xiǎn)與樣本規(guī)模的關(guān)系有()A樣本規(guī)模越小,抽樣風(fēng)險(xiǎn)越小B樣本規(guī)模越小,抽樣風(fēng)險(xiǎn)越大C樣本規(guī)模越大,抽樣風(fēng)險(xiǎn)越大D樣本規(guī)模越大,抽樣風(fēng)險(xiǎn)越小正確答案：BD第2題多選題(2分)傳統(tǒng)變量抽樣包括哪些方法()A均值估計(jì)抽樣B差額估計(jì)抽樣C比率估計(jì)抽樣D偏差估計(jì)抽樣正確答案：ABC第3題多選題(2分)細(xì)節(jié)測試中的抽樣風(fēng)險(xiǎn)包括()A誤評風(fēng)險(xiǎn)B誤受風(fēng)險(xiǎn)C誤拒風(fēng)險(xiǎn)D誤判風(fēng)險(xiǎn)正確答案：BC3.4.3審計(jì)抽樣（下）-測驗(yàn)第1題判斷題(1分)在完成對樣本的測試并匯總控制偏差之后,注冊會計(jì)師應(yīng)當(dāng)評價(jià)樣本結(jié)果,對總體得出結(jié)論,即樣本結(jié)果是否支持計(jì)劃評估的控制有效性,從而支持計(jì)劃的重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估水平。()第2題單選題(1分)以下哪項(xiàng)不屬于審計(jì)抽樣的步驟()A設(shè)計(jì)樣本B選取樣本C淘汰樣本D評價(jià)樣本結(jié)果第3題多選題(2分)影響樣本規(guī)模的因素有()A可接受的抽樣風(fēng)險(xiǎn)B可容忍誤差C預(yù)計(jì)總體誤差D總體變異性E總體規(guī)模正確答案：ABCDE3.5審計(jì)工作底稿和審計(jì)檔案-測驗(yàn)第1題判斷題(1分)審計(jì)工作底稿是注冊會計(jì)師對制訂的審計(jì)計(jì)劃、實(shí)施的審計(jì)程序、獲取的相關(guān)審計(jì)證據(jù),以及得出的審計(jì)結(jié)論作出的記錄。()第2題判斷題(1分)備查類工作底稿是指注冊會計(jì)師在審計(jì)實(shí)施階段為執(zhí)行具體審計(jì)程序所形成的審計(jì)工作底稿。()第3題判斷題(1分)審計(jì)工作底稿實(shí)施兩級復(fù)核,項(xiàng)目負(fù)責(zé)人復(fù)核第一級也叫詳細(xì)復(fù)核,審計(jì)機(jī)構(gòu)負(fù)責(zé)人第二級也叫重點(diǎn)復(fù)核。()第三章-章測試第1題判斷題(1分)備查類工作底稿是指注冊會計(jì)師在審計(jì)過程中形成的、對審計(jì)工作僅具有備查作用的審計(jì)工作底稿。()第2題判斷題(1分)計(jì)劃審計(jì)工作并非審計(jì)業(yè)務(wù)的一個(gè)孤立階段,而是一個(gè)持續(xù)的、不斷修正的過程,貫穿于整個(gè)審計(jì)業(yè)務(wù)的始終。()第3題判斷題(1分)一旦決定接受業(yè)務(wù)委托,注冊會計(jì)師應(yīng)當(dāng)與客戶就審計(jì)業(yè)務(wù)約定條款達(dá)成一致意見。簽訂或修改審計(jì)業(yè)務(wù)約定書,以避免雙方對審計(jì)業(yè)務(wù)的理解產(chǎn)生分歧。()第4題判斷題(1分)具體審計(jì)目標(biāo)是對財(cái)務(wù)報(bào)表中確認(rèn)的各類交易、賬戶余額、披露層次認(rèn)定恰當(dāng)性的判定。()第5題判斷題(1分)審計(jì)重要性重要性水平確定后可以根據(jù)實(shí)際情況進(jìn)行修改。()第6題判斷題(1分)口頭證據(jù)本身不足于獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)。()第7題單選題(1分)下列情況中,注冊會計(jì)師不應(yīng)以財(cái)務(wù)報(bào)表整體重要性的75%確定實(shí)際執(zhí)行的重要性()。A項(xiàng)目總體風(fēng)險(xiǎn)較高B被審計(jì)單位面臨較低的業(yè)績壓力C被審計(jì)單位管理有足夠的管理能力D內(nèi)部控制有效第8題單選題(1分)下列關(guān)于分析程序的運(yùn)用,說法錯(cuò)誤的是()A將分析程序用作實(shí)施風(fēng)險(xiǎn)評估程序B將分析程序用作實(shí)質(zhì)性程序C將分析程序用作控制測試程序D將分析程序用作對財(cái)務(wù)報(bào)表進(jìn)行總體復(fù)核的程序第9題多選題(2分)以下哪些情況會對注冊會計(jì)師的審計(jì)意見產(chǎn)生錯(cuò)誤性的影響()A抽樣有偏差B樣本不代表整體C抽取的樣本具有代表性D錯(cuò)誤地評價(jià)了抽樣結(jié)果正確答案：ABD第10題多選題(2分)選取樣本分為哪些步驟?()A確定抽樣方法B確定樣本規(guī)模C選取樣本D對樣本實(shí)施審計(jì)程序正確答案：ABCD第11題多選題(2分)實(shí)際執(zhí)行的重要性,接近財(cái)務(wù)報(bào)表整體重要性50%的情況有()。A連續(xù)審計(jì)項(xiàng)目,以前年度審計(jì)調(diào)整較多B項(xiàng)目總體風(fēng)險(xiǎn)較高C首次承接的審計(jì)項(xiàng)目D存在或預(yù)期存在值得關(guān)注的內(nèi)部控制缺陷正確答案：ABCD第12題多選題(2分)在設(shè)計(jì)審計(jì)程序以確定財(cái)務(wù)報(bào)表整體是否存在重大錯(cuò)報(bào)時(shí),注冊會計(jì)師應(yīng)當(dāng)()方面考慮重大錯(cuò)報(bào)風(fēng)險(xiǎn)。A財(cái)務(wù)報(bào)表層次B認(rèn)定層次C固有風(fēng)險(xiǎn)D控制風(fēng)險(xiǎn)正確答案：AB第13題多選題(2分)下列審計(jì)證據(jù)可靠性性的說法中,正確的是()A從外部獨(dú)立來源獲取的審計(jì)證據(jù)比從其他來源獲取的審計(jì)證據(jù)更可靠B內(nèi)部控制有效時(shí)內(nèi)部生成的審計(jì)證據(jù)比內(nèi)部控制薄弱時(shí)內(nèi)部生成的審計(jì)證據(jù)更可靠C直接獲取的審計(jì)證據(jù)比間接獲取或推論得出的審計(jì)證據(jù)更可靠D從原件獲取的審計(jì)證據(jù)比從傳真件或復(fù)印件獲取的審計(jì)證據(jù)更可靠正確答案：ABCD4.1.1接受業(yè)務(wù)委托和計(jì)劃審計(jì)(上）-測驗(yàn)第1題判斷題(1分)注冊會計(jì)師應(yīng)當(dāng)針對總體審計(jì)策略中所識別的不同事項(xiàng),制定具體審計(jì)計(jì)劃,并考慮通過有效利用審計(jì)資源以實(shí)現(xiàn)審計(jì)目標(biāo)。()第2題多選題(2分)注冊會計(jì)師應(yīng)了解的被審計(jì)單位的基本情況包括哪些方面:()A業(yè)務(wù)性質(zhì)、經(jīng)營規(guī)模和組織結(jié)構(gòu)B經(jīng)營情況和經(jīng)營風(fēng)險(xiǎn)C以前年度接受審計(jì)的情況D財(cái)務(wù)會計(jì)機(jī)構(gòu)及工作組織E其他與簽訂審計(jì)業(yè)務(wù)約定書相關(guān)的事項(xiàng)正確答案：ABCDE第3題多選題(2分)擬承接的審計(jì)業(yè)務(wù)應(yīng)具備下列哪些條件:()A審計(jì)對象適當(dāng)B使用的標(biāo)準(zhǔn)適當(dāng)且預(yù)期使用者能夠獲取該標(biāo)準(zhǔn)C注冊會計(jì)師能夠獲取充分、適當(dāng)?shù)淖C據(jù)以支持其結(jié)論D注冊會計(jì)師的結(jié)論以書面報(bào)告形式表述,且表達(dá)形式與所提供的保證程度相適應(yīng)E該業(yè)務(wù)具有合理的目的正確答案：ABCDE4.1.2接受業(yè)務(wù)委托和計(jì)劃審計(jì)（下）-測驗(yàn)第1題判斷題(1分)合理保證意味著審計(jì)風(fēng)險(xiǎn)始終存在,注冊會計(jì)師應(yīng)當(dāng)通過計(jì)劃和實(shí)施審計(jì)工作,獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù),將審計(jì)風(fēng)險(xiǎn)降至可接受的低水平。()第2題多選題(2分)審計(jì)計(jì)劃的編制過程分為()A執(zhí)行初步分析程序B初步確定重要性水平C評估審計(jì)風(fēng)險(xiǎn)D制訂總體審計(jì)策略正確答案：ABCD第3題多選題(2分)目組成員的指導(dǎo)、監(jiān)督以及對其工作進(jìn)行復(fù)核的性質(zhì)、時(shí)間安排和范圍主要取決于下列哪些因素:()A被審計(jì)單位的規(guī)模和復(fù)雜程度B審計(jì)領(lǐng)域C評估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)D執(zhí)行審計(jì)工作的項(xiàng)目組成員的專業(yè)素質(zhì)和勝任能力正確答案：ABCD4.2風(fēng)險(xiǎn)評估-測驗(yàn)第1題單選題(1分)以下有關(guān)風(fēng)險(xiǎn)評估的說法中,不恰當(dāng)?shù)氖?)。A風(fēng)險(xiǎn)的識別和評估是審計(jì)風(fēng)險(xiǎn)控制流程的起點(diǎn)B了解被審計(jì)單位及其環(huán)境是必要程序C在風(fēng)險(xiǎn)評估階段采用審計(jì)抽樣方法尤為適宜D注冊會計(jì)師應(yīng)當(dāng)考慮在客戶接受與保持過程中獲取的信息是否與識別重大錯(cuò)報(bào)風(fēng)險(xiǎn)相關(guān)第2題單選題(1分)下列有關(guān)風(fēng)險(xiǎn)評估的理解中,不正確的是()。A了解被審計(jì)單位及其環(huán)境能夠?yàn)樽詴?jì)師作出職業(yè)判斷提供重要基礎(chǔ),但并非必要程序B風(fēng)險(xiǎn)評估為確定重要性水平提供了重要的基礎(chǔ),并隨著審計(jì)工作的進(jìn)程評估對重要性水平的判斷是否仍然適當(dāng)C評價(jià)對被審計(jì)單位及其環(huán)境了解的程度是否恰當(dāng),關(guān)鍵是看注冊會計(jì)師對被審計(jì)單位及其環(huán)境的了解是否足以識別和評估財(cái)務(wù)報(bào)表的重大錯(cuò)報(bào)風(fēng)險(xiǎn)D注冊會計(jì)師對被審計(jì)單位及其環(huán)境了解的程度,要低于管理層為經(jīng)營管理企業(yè)而對被審計(jì)單位及其環(huán)境需要了解的程度第3題單選題(1分)以下審計(jì)程序中,不屬于風(fēng)險(xiǎn)評估程序的是()。A詢問B分析程序C監(jiān)盤D檢查4.3風(fēng)險(xiǎn)應(yīng)對-測驗(yàn)第1題單選題(1分)注冊會計(jì)師設(shè)計(jì)和實(shí)施的進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間和范圍,應(yīng)當(dāng)與評估的()重大錯(cuò)報(bào)風(fēng)險(xiǎn)具備明確的對應(yīng)關(guān)系。A財(cái)務(wù)報(bào)表層次B認(rèn)定層次C賬戶余額D交易或事項(xiàng)第2題單選題(1分)注冊會計(jì)師對進(jìn)一步審計(jì)程序的性質(zhì)的選擇時(shí)以下不恰當(dāng)?shù)氖?)。A在確定進(jìn)一步審計(jì)程序的性質(zhì)時(shí),注冊會計(jì)師首先需要考慮的是認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估結(jié)果B注冊會計(jì)師應(yīng)當(dāng)根據(jù)認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估結(jié)果選擇審計(jì)程序C除了從總體上把握認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估結(jié)果對選擇進(jìn)一步審計(jì)程序的影響外,在確定擬實(shí)施的審計(jì)程序時(shí),注冊會計(jì)師接下來應(yīng)當(dāng)考慮評估的認(rèn)定層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)產(chǎn)生的原因D如果在實(shí)施進(jìn)一步審計(jì)程序時(shí)擬利用被審計(jì)單位信息系統(tǒng)生成的信息,注冊會計(jì)師應(yīng)當(dāng)就信息的可靠性獲取審計(jì)證據(jù)第3題單選題(1分)注冊會計(jì)師在期中實(shí)施進(jìn)一步審計(jì)程序也有在很大的局限性,下列有關(guān)局限性的說法不恰當(dāng)?shù)挠?)。A在期中實(shí)施進(jìn)一步審計(jì)程序,可能有助于注冊會計(jì)師在審計(jì)工作初期識別重大事項(xiàng),并在管理層的協(xié)助下及時(shí)解決這些事項(xiàng):或針對這些事項(xiàng)制定有效的實(shí)質(zhì)性方案或綜合性方案B如果在期中實(shí)施了進(jìn)一步審計(jì)程序,注冊會計(jì)師不需要針對剩余期間獲取審計(jì)證據(jù)C被審計(jì)單位管理層也完全有可能在注冊會計(jì)師于期中實(shí)施了進(jìn)—步審計(jì)程序之后對期中以前的相關(guān)會計(jì)記錄作出調(diào)整甚至篡改,注冊會計(jì)師在期中實(shí)施了進(jìn)一步審計(jì)程序所獲取的審計(jì)證據(jù)已經(jīng)發(fā)生了變化D即使注冊會計(jì)師在期中實(shí)施的進(jìn)一步審計(jì)程序能夠獲取有關(guān)期中以前的充分、適當(dāng)?shù)膶徲?jì)證據(jù),但從期中到期末這段剩余期間還往往會發(fā)生重大的交易或事項(xiàng)(包括期中以前發(fā)生的交易、事項(xiàng)的延續(xù),以及期中以后發(fā)生的新的交易、事項(xiàng)),從而對所審計(jì)期間的財(cái)務(wù)報(bào)表認(rèn)定產(chǎn)生重大影響。4.4.1銷售與收款業(yè)務(wù)循環(huán)（上）-測驗(yàn)第1題單選題(1分)注冊會計(jì)師為了獲取被審計(jì)單位銷售交易發(fā)生的審計(jì)證據(jù),下列實(shí)質(zhì)性程序中最有效的審計(jì)程序是()。A追查營業(yè)收入明細(xì)賬中的分錄至銷售單、銷售發(fā)票副聯(lián)及發(fā)運(yùn)憑證B追查銷售發(fā)票中的詳細(xì)信息至發(fā)運(yùn)憑證、批準(zhǔn)的商品價(jià)目表和顧客訂貨單C將發(fā)運(yùn)憑證與相關(guān)的銷售發(fā)票和營業(yè)收入明細(xì)賬及應(yīng)收賬款明細(xì)賬中的分錄進(jìn)行核對D復(fù)算銷售發(fā)票上的數(shù)據(jù),追查營業(yè)收入明細(xì)賬中的分錄至銷售發(fā)票第2題單選題(1分)為證實(shí)所有銷售業(yè)務(wù)均已記錄,A注冊會計(jì)師選擇的最有效的具體審計(jì)程序是()。A抽查銀行對賬單B抽查銷售明細(xì)賬C抽查應(yīng)收賬款明細(xì)賬D抽查出庫單第3題單選題(1分)進(jìn)行應(yīng)收賬款的賬齡分析,有助于幫助財(cái)務(wù)報(bào)表使用者()。A了解應(yīng)收賬款的可收回性B發(fā)現(xiàn)銷售業(yè)務(wù)中發(fā)生的差錯(cuò)或舞弊行為C確信應(yīng)收賬款賬戶余額的真實(shí)性、正確性D確定應(yīng)收賬款的完整性4.4.2銷售與收款業(yè)務(wù)循環(huán)（下）-測驗(yàn)第1題多選題(2分)審查壞賬準(zhǔn)備的披露計(jì)提方法、比例、金額是()A全額提取或比例大于40%,應(yīng)說明比例及理由B以前期間全額提取或比例大于40%,在本期又全額或部分收回的,應(yīng)說明原因、原比例的理由C對某些金額大的應(yīng)收賬款不提取或比例小的理由(5%或以下)D本期實(shí)際沖銷的應(yīng)收賬款及理由正確答案：ABCD第2題多選題(2分)