第1題Aboutthedifferencebetweentheauditandaccounting,whichofthefollowingstatementsiswrong?AAccountancyresponsibilityisforthecompanybeingaudited,auditresponsibilityisfortheauditor.BAccountingandauditingcomeintobeinginordertomeetthetwodifferentneedsinsocialandeconomicactivities.CAccountinghasnosupervisoryfunction,butauditsupervisionhascertainauthority.DDifferentfromaccounting,auditisindependentoutsidethespecificoperationandmanagementactivities.第2題Accordingtotheclassificationof(),auditcanbedividedintogovernmentaudit,civilauditandinternalaudit.AauditsubjectBauditobjectiveCauditimplementationtimeDauditcontent第3題AccordingtotheprovisionsoftheConstitution,theSupremeAuditInstitutionoftheStateisATheNationalAuditOfficeBAuditingBureauCTheMinistryofFinanceDTheStateCouncil第4題Nationalauditinstitutionspunishtheauditedcompanythroughauditingaccordingtolaw,embodiestheaudit'sAEconomicauthenticationfunctionBEconomicservicefunctionCEconomicsupervisionfunctionDEconomicevaluationfunction第5題CertifiedpublicaccountantauditoriginatedfromA16thcenturyItalyB16thcenturyUnitedStatesC17thcenturyUnitedStatesD16thcenturyEngland第1題Aboutthecertifiedpublicaccountants,whcihofthefollowingstatementsiswrong?ATheCPAcouldbiasedtowardstheclientwhenconductingtheauditandreportingtheresultsBHigh-qualitycertifiedpublicaccountantsareanimportantguaranteetoreduceauditerrorsCClientsofCPAsmayincludeavarietyofbusinesses,nonprofitorganizations,andgovernmentagenciesDCertifiedpublicaccountantsshallengageinauditingserviceswithpublicaccountingfirmsastheirunits第2題Thegeneralqualificationrequirementsforcertifiedpublicaccountantsdonotinclude()ATestrequirementsBExperiencerequirementsCGenderrequirementsDEducationrequirements第3題AbouttheChinaassociationofcertifiedpublicaccountants,whichofthefollowingstatementsiswrong()AEveniftheydonotjointheChineseInstituteofCertifiedPublicAccountants,acertifiedpublicaccountantmaypracticeindependentlyBToperformtheirdutiesinaccordancewiththeCPALawofthePeople'sRepublicofChinaandtheArticlesofAssociationoftheChineseInstituteofCertifiedPublicAccountantsCToacceptthesupervisionandguidanceoftheMinistryofFinanceaccordingtolawDTheChineseInstituteofCertifiedPublicAccountants(CICPA)istheself-regulatoryorganizationoftheCPAprofessioninChina第4題ThehighestauthorityoftheChineseInstituteofCertifiedPublicAccountantsisAThesecretariatBNationalGeneralAssemblyofMembersCPermanentofficeDAssociationCouncil第5題()isresponsibleforformulatingpoliciesandguidelinesrelatedtotheCPAexamination,andcomprehensivelyguidingandorganizingtheexamination.ATheStateCouncilBNationalExaminationOfficeCTheTreasuryexaminationcommitteeDChineseInstituteofCertifiedPublicAccountantsChapter3UnitTests第1題Whenperformingauditservices,certifiedpublicaccountantsmustpresenttoathirdpartyanidentityandimageindependentoftheauditee.Thisindependenceiscalled().AFinancialindependenceBFormalindependenceCIdeologicalindependenceDVirtualindependence第2題Inthefollowingstatement,therulethecertifiedpublicaccountantmustabideby

is()AForecastingtherealizabilityoffutureeventsoftheauditedcompanyBIdentificationservicesshallnotbeprovidedonacontingentbasisCActingonbehalfoftheauditedcompanytomakemanagementdecisionsandsuggestionsDUsingadvertisingtoadvertisethescopeofbusiness第3題Auditingstandardsrequirecertifiedpublicaccountantstomaintainprofessionalcompetence,whichmeansthatcertifiedpublicaccountantsmust()。APossessnecessaryskillsandknowledgetoengageinauditworkBConducttheauditwithcautionandcareCMaintainadetachedandindependentattitudeDStrictlyfollowtherequirementsoftheauditstandards第4題Accordingtotheprincipleofconfidentiality,theCPAmayrefusetotestifyincourtorbeexaminedbytheInstituteofCertifiedPublicAccountants.()第5題AuditingstandardsinCPApracticestandardssystemarethecodeofconductthatmustbefollowedbycertifiedpublicaccountantsintheprocessofcarryingoutauditservices.Itistheauthoritativelawandregulations.Chapter4UnitTests第1題Thefollowingactionthatdoesnotbelongtotheadministrativeresponsibilityofcertifiedpublicaccountantsis().AWarningBRevocationofthecertificateofcertifiedpublicaccountantCCompensationshallbemadeforthelossescausedtotheinterestedpartiesDStoppracticing第2題Thelegalliabilityofcertifiedpublicaccountantsincludesadministrativeliability,civilliabilityandcriminalliability,whichmaybebornebycertifiedpublicaccountantsduetofraud.ACivilliabilityandadministrativeliabilityBAdministrativeresponsibilityandcriminalresponsibilityCCivilliabilityandcriminalliabilityDTheadministrativeliability第3題Theaccountingresponsibilitiesoftheauditedcompanyinclude().AEstablishandimprovetheinternalcontrolsystemBSubmitrelevantdocumentsandnecessaryconditionsfortheauditCMaintainthesafetyandintegrityofassetsDEnsurethattheaccountingdatasubmittedforauditaretrue,legalandcomplete正確答案：ABCD第4題Inordertoexpanditsinfluence,ACPAFirmcanpublishanadvertisementinalocalnewspaperwiththefollowingcontents:ACPAFirmisthebestaccountingfirminthecityandthegatheringplaceoftheelitecertifiedaccountants.()第5題Underthepremiseoftheunqualifiedopinionissuedbythecertifiedpublicaccountant,thecertifiedpublicaccountantmusthaveauditfailureifthebusinessfailureoftheauditedunitoccurs.()Chapter5UnitTests第1題Therepresentativecountryinthebalancesheetauditstageis()AJapanBEnglandCTheUnitedStatesDFrench第2題Thefollowingauditobjectivesthatrelatesonlytotheclosingaccountbalanceis()AIntegrityBExistenceCThedeadlineDoccurrence第3題Verificationofthefairnessoffinancialstatementsastheoverallgoaloftheauditoffinancialstatementshasbecomethemainstreamoftheinternationalauditcommunity.()第4題Theidentificationof"existenceandoccurrence"ismainlyrelatedtotheoverestimationofthecomponentsoffinancialstatements.Iftheauditedentityregisterstheeconomicbusinessthathasnotoccurred,itviolatestheidentificationofexistenceandoccurrence.()第5題Professionalskepticismisanattitudethatincludesaquestioningspiritandacriticalevaluationofauditevidence.Therefore,CPAshouldassumethatmanagementisdishonest.()Chapter6UnitTests第1題Whichofthefollowinginformationisnothighlypersuasive().ATheresultofanaccountanttakingstockofsecuritiesBPurchaseinvoiceCResponsesofemployeestoquestionsDBankconfirmationletterreply第2題Whichofthefollowingstatementaboutdeterminingtherelevanceofauditevidenceistrue().ACertainauditproceduresmayonlyprovideauditevidencerelevanttocertaindeterminationsandnottoothersBContradictionsinauditevidenceobtainedfromdifferentsourcesforanidentificationindicatethattheauditevidenceisnotavailableCForthesameidentification,auditevidencecannotbeobtainedfromdifferentsourcesordifferentnatureofauditevidenceDAuditevidencethatisonlyrelevanttoaparticulardesignationcanalsobeusedasasubstituteforauditevidencethatisrelevanttootherdesignation第3題Theauditworkingpapersshallbepreparedsothatexperiencedprofessionalswhohavenotbeenexposedtotheauditworkhaveaclearunderstandingoftheauditprocedures,auditevidenceandsignificantauditconclusions.Whichofthefollowingconditionsthatanexperiencedprofessionaldoesnotneedtohave().AUnderstandtheauditprocessofCPABUnderstandrelevantlawsandregulationsandauditingstandardsCUnderstandaccountingandauditissuesrelatedtotheindustryoftheauditedfirmDhavebeenengagedinauditinginanaccountingfirmformanyyears第4題Twodeterminantsofauditevidencepersuasivenessareadequacyandreliability.()第5題Recordsrelatedtomaterialmattersmaybescatteredindifferentpartsoftheauditworkingpapers,andCPAcanconsultthematanytime,sothereisnoneedtosummarizetherecordsrelatedtomaterialmattersscatteredintheauditworkingpapers.()Chapter7UnitTests第1題Whichofthefollowingstatementsrelatingtotheriskofmaterialmisstatementiscorrect

().ATheriskofmaterialmisstatementarisesfromtheincorrectuseofauditproceduresBTheriskofmaterialmisstatementexistsindependentlyoftheauditoffinancialstatementsCMaterialmisstatementriskisthepossibilityofmaterialmisstatementofacertainidentificationassumingthereisnorelevantinternalcontrolDTheriskofmaterialmisstatementcanbecontrolledthroughthereasonableimplementationofauditprocedures第2題Whichofthefollowingstatementsaboutmateriality,auditriskandauditevidenceisincorrect().ACertifiedpublicaccountantscanreduceauditriskbyraisingthelevelofmaterialityBThereisaninverserelationshipbetweenmaterialitylevelandquantityofauditevidenceCThereisaninverserelationshipbetweentheacceptableauditriskandtheamountofauditevidenceDCertifiedpublicaccountantscanreduceauditriskbyraisingthelevelofmateriality第3題AftertheCPAacceptstheauditservice,itisnotnecessarytocarryoutthenecessaryinvestigationandrelevantevaluationonthesituationofthetargetclients.()第4題Oneoftheprerequisitesforthevalidityoftheengagementisthatthetwopartiescanonlybetheaccountingfirmandtheauditee.()第5題Theimportancelevelreferstothesizeoftheamount.Theimportancelevelof2000yuanishigherthanthatof1000yuan.Generallyspeaking,thehighertheimportancelevel,thehighertheauditrisk.()Chapter8UnitTests第1題ThepurposeofCPAtounderstandtheauditeeanditsenvironmentis().ACollectadequateandappropriateauditevidenceBControlInspectionRisksCToidentifyandevaluatetheriskofmaterialmisstatementinthefinancialstatementsDInordertoconductariskassessmentprocess第2題()Setthetoneofinternalcontroloftheauditedorganization,andaffectemployees'understandingandattitudetowardsinternalcontrol.AControlactivitiesBControlenvironmentCControlsupervision

DControlcheck第3題Policiesandproceduresthathelpensurethatmanagement'sdirectivesarecarriedoutare()AControlsupervisionBControlrulesCControlenvironmentDControlactivities第4題Internalcontrolmainlyincludesthefollowing(

)elements.AControlenvironmentBControlactivitiesCRiskAssessmentProcessDInformationsystemsandcommunication正確答案：ABCD第5題TheCPA'sunderstandingofthecontrolscanreplacethetestingoftheeffectivenessofthecontroloperation.()Chapter9UnitTests第1題ThefurtherauditprocedurethatisoftenconsideredbyCPAfromacost-effectivenessperspectiveis().ASubstantiveprocedureBSubstantiveprogrammeCControltestDComprehensivescheme第2題Whichisthefollowingfactorthathaveaninverserelationshipwiththescopeofthecontroltest().AThelengthoftimetheCPAintendstorelyontheeffectivenessofthecontroloperationBTheadequacyandappropriatenessofauditevidenceobtainedbyexercisingothercontrolsoverthesamedeterminationCRequirementsforobtainingrelevanceandreliabilityofauditevidenceDThedegreeofperceivedconfidenceintheeffectivenessofcontroloperationsinriskassessment第3題Thehighertheriskofmaterialmisstatement,thelowertherequirementsontherelevanceandreliabilityofauditevidenceobtainedthroughsubstantiveprocedures.()第4題Becausesomecontrolsrunincorrectlyorimproperly,itmeansthattheremustbeerrorsintheaccountingrecords.()第5題Whentheadequacyandappropriatenessofobtainingauditevidenceagainstothercontrolsishigh,thescopeoftestingthiscontrolcanbeappropriatelynarrowed.()Chapter10UnitTests第1題Thestatisticalsamplingusedtoinfertheproportionofitemswithaparticularcharacteristicinthepopulationisoftencalled()。AStatisticalsampling

BNon-statisticalsamplingCVariablesamplingDAttributesampling第2題Samplingriskrefersto().ATheauditproceduresmaynotbeappropriatetotheauditobjectivesBAuditorscannotdetecterrorsinthesamplesCArandomlyselectedsampleisnotrepresentativeofthepopulationinaparticularfeatureDAuditorsareunabletoobtainthecredentialsselectedforthesampleforreview第3題Theuseofstatisticalsamplingbycertifiedpublicaccountantsinthefollowing()itemsisvariablesampling.AWhetherthedivisionofresponsibilityinthepurchasepaymentlinkisreasonableBWhetherthecreditsalesareallsignedbyasupervisorCWhetherthecreditsalesarestrictlyapprovedDTheamountsoldoncreditwithoutapproval第4題Incarryingoutthesubstantiveanalysisprocedure,theCPAmayuseauditsampling.()第5題Whetheritiscontroltestordetailtest,CPAcanreducethesamplingriskbyexpandingthesamplesize.()Chapter11UnitTests第1題Salesinvoicesareusuallyissuedbythesalesdepartment.()第2題Thecostofnegativeconfirmationislow,butthereliabilityoftheresultofpositiveconfirmationispoor.()第3題Thecut-offtest,whichstartswiththebookkeeping,isdesignedprimarilytopreventtheunderestimationoftheprincipaloperatingincome(authenticity).(

)第4題hesalesnoticeisthebasisonwhichtheshippingdepartmentmakestheshipment.Itisalsothebasisonwhichinventoryaccountsarekeptandinvoicesareissued.(

)第5題Accountsreceivableconfirmationmaybepreparedandsentbytheauditedentity,oritmaybepreparedandsentbythecertifiedpublicaccountantusingtheinformationoftheauditedentity.(

)Chapter12UnitTests第1題Thecertifiedpublicaccountantsshallconfirmthatthedepartmentresponsiblefortheperpetualinventoryrecordsoftheauditedcompanyis().AThestoragedepartmentBTheaccountingdepartmentCThepurchasingdepartmentDTheacceptancedepartments第2題Themainpurposeoftheinventorymonitoringprocedureistoconfirmthebalanceoftheinventory.Toverifytheauthenticityoftheinventorybalanceon().

A

Thepaper

BThefinancialstatementsCThe

warehousewarrantDThewarehousereceipt第3題Thematerialrequisitionisusuallymadeintriplicate.Afterthewarehousesendsthematerial,onecopywillbehandedovertothematerialreceivingdepartment,andtheothertwocopieswillbesenttotheaccountingdepartmentformaterialreceivingandreceivingaccountingandcostaccountingafterthewarehouseregistersthematerialdetailledger.()第4題Throughtheunderstandingoftheinternalcontrolofinventoryandstoragecycle,CPAcanpreliminarilyjudgewhetheritcanbetrusted.Ifitcanbetrusted,itisnotnecessarytofurthertestitsreliability.()第5題Theso-calledinventorycutofftestistochecktheinventorypurchasedasofNovember31andincludedinthescopeofinventorycountingonDecember31.()Chapter13UnitTests第1題Management'sfictitiousinventoryquantityandvalue,orinadequateprovisionforinventoryimpairment,willeventuallyleadtoprofit(

)A

InflatingBNoeffectCNotsureDdecreasing第2題Itisbetterfortheauditedcompanytojointlyformulatetheinventorycountingplanbytheauditedcompanyandtheauditor,buttheresponsibilityfortheinventorycountingplanshallbeborneby().AAuditedentityBAuditProjectLeaderCPartnerDAuditorsresponsiblefortheproject第3題Theperpetualinventorysystemforinventoryquantitymeansthatphysicalinventoryisnotrequired.()第4題Themainpurposeofinventorymonitoringprocedureistoconfirmwhethertheunitcostofinventoryiscorrect.()第5題Itistheresponsibilityofauditorstotakeinventoryregularlyandreasonablydeterminethequantityandconditionofinventory.(

)Chapter14UnitTests第1題Inordertodeterminetheauthenticityofthelong-termloanaccountbalance,theobjectofthecertifiedpublicaccountant'sconfirmationis()ALawyeroftheauditedfirmBMajorshareholdersCFinancialsupervisiondepartmentDBanksorothercreditors第2題Theinvalidauditprocedureforreviewingunrecordedlong-termborrowingsis()AReviewthemeetingminutesanddocumentsoftheenterprisemanagementdepartmenttounderstandtheinformationrelatedtodebtBPreparelongtermborrowingstatementandcheckwithgeneralledgerCObtainthedebtstatementfromtheauditedentitytounderstandthedebtbusinessDImplementanalyticalproceduresforinterestexpense第3題Tounderstandtheinternalcontroloffinancingandinvestmentbusiness,canbecarriedoutfromtwoaspects:oneistounderstandthedesignofpoliciesandproceduresofeachcontrolelement;Thesecondiswhetherthesepoliciesandprocedureshavebeenconsistentlyimplemented.()第4題Bondspayablebusinessisusuallyuncommon,buttheamountofeachbusinessisverylarge,soCPA'sauditofbondspayableisgenerallybasedonsubstantiveprocedures.()第5題Short-termloansgenerallyhavesmalleramountandshorterrepaymentperiodthanlong-termloans,sothereisusuallynoneedformortgage,socertifiedpublicaccountantsgenerallydonotneedtoexaminethemortgageandguaranteesituationofshort-termloans.（）Chapter15UnitTests第1題Thecashaudit,whethersupervisedorpersonalinventory,shouldcompile()attheendofinventoryACashinventorysheetBBalancesheetCCashjournalDAccountingentries第2題Amongthefollowingrequirementsfortheinternalcontrolsystemofmonetarycapitalbusiness,theonenotdirectlyrelatedtobankdepositsis()AStrengthentheinternalauditofmonetaryfundbusinessBOnthesameday,thecashreceiptsshallbedepositedinthebankintimeCIncomeandexpenditureareseparatedfrombookkeepingpostsDCheckcashmonthlyandmakesuretheaccountsareconsistentwithreality第3題Iftheauditorhasobtainedthebankstatementfromtheauditee,theauditordoesnotneedtoverifyittothebank.(

)第4題Forimportantmonetaryfundpaymentbusiness,thecompanyshallimplementcollectivedecision-makingandexaminationandapproval,andestablishaliabilityinvestigationsystem.()第5題Certifiedpublicaccountantsshouldpayattentiontotheassessmentoftheriskofmaterialmisstatementofmonetaryfundsregardlessofthebalanceofmonetaryfundsonthebalancesheetdate.(

)Chapter16UnitTests第1題Goingconcernassumptionreferstotheassumptionthattheauditedentity,whenpreparingitsfinancialstatements,assumesthatitsbusinessactivitieswillcontinueintheforeseeablefuture,wheretheforeseeablefutureusuallyrefersto().A12monthsafterthedateoftheauditreportB12monthsafterthebalancesheetdateC12monthsafterthedateofthefinancialstatementsDBalanceSheetsolsticeFinancialStatementDate第2題Amongthefollowingresponseplansproposedbymanagement,theon