第1題attestationservicesincludeexamination,reviewandagree-uponprocedures.()第2題Whichofthefollowingisanexampleofacomplianceaudit?()AAnauditofacompany'spoliciesandproceduresforadheringtoenvironmentallawsandregulations.BAnauditoftheefficiencyandeffectivenessofacompany'slegaldepartment.CAnauditoffinancialstatements.DAnauditofacompany'sinternalcontroloverfinancialreporting.第3題Whichofthefollowingauditcanbeimplementedbyinternalauditor?()AoperationalauditBintegratedauditCcomplianceauditDfinancialstatementaudit正確答案：ACD第4題Operationalauditincludesauditsofefficiency,effectiveness,andadequacy.()第5題Integratedauditrefersthattheauditorimplementtheauditoffinancialstatementandinternalcontroltogether.()第6題Thereviewofacompany'sfinancialstatementsbyaCPAfirm()AculminatesinissuanceofareportexpressingtheCPA'sopinionastothefairnessofthestatementsBissubstantiallylessinscopeofproceduresthananaudit.Cisofsimilarscopeasanauditandaddssimilarcredibilitytothestatements.Drequiresdetailedanalysisofthemajoraccounts.第7題WhichofthefollowingtypesofservicesisgenerallyprovidedonlybyCPAfirms?()ATaxauditsBOperationalauditsCFinancialstatementauditsDComplianceaudits第8題Whichoffollowinghasprimaryresponsibilityforthefairnessoftherepresentationsmadeinthefinancialstatements?)()AindependentauditorBAuditcommitteeCclient'smanagementDAICPA第1題Theelementsofqualitycontrolinclude?()AacceptanceandcontinuanceofclientrelationshipsBrelevantethicalrequirementsChumanresourcesDmonitoring正確答案：ABCD第2題Keyauditmattersarethosematters,inauditors'judgments,areofmostsignificanceinauditoffinancialstatements()第3題AICPAissuesstandardsapplicableonlytononpublicaccountingandauditingengagements.()第4題Theunqualifiedauditreportshouldbeginwith"CPA'sreport"atthetop.()第5題financialstatementauditsperformedunderPCAOBrequirementsaredesignedtoprovidewhichtypesofassurancewithrespecttothedetectionofmaterialmisstatementsduetoerrorsorfraud?()AabsoluteBreasonableandabsoluteCreasonableDnotreasonablenorabsolute第6題AbasicobjectiveofaCPAfirmistoprovideprofessionalservicesthatconformwithprofessionalstandards.Reasonableassuranceofachievingthisbasicobjectiveisprovidedthrough:()AasystemofpeerreviewBcontinuingprofessionaleducationCcompliancewithgenenrallyacceptedreportingstandardsDasystemofqualitycontrol第7題Whichofthefollowingisnotexplicitlyincludedinastandardreportforanonpubliccompany?()ATheCPA'sopinionthatthefinancialstatementscomplywithgenenrallyacceptedaccountingprinicples.BThatinternalcontroloftheclientwassatisfactory.CThatgenerallyacceptedauditingstandardswerefollowedduringtheauditDAnidentificationofthefinancialstatementsaudited第8題Whichofthefollowingisnotincludedinanintegratedauditreportonthefinancialstatementsofapubliccompany?()AThereportstatesthattheauditwasperformedinaccordancewithAICPAstandardsBThereportindicatesthattheauditorshavealsoauditedtheeffectivenessofthecompany'sinternalcontrolCThereportindcatesthatthefinancialstatementsareheresponsibilityofmanagementDThereportissingedinthenameoftheCPAfirm第9題Whichistheresponsibilityofauditor?()Aobtainingreasonableassuranceaboutwhetherthefinancialstatementsaswholeaefreefrommaterialmisstatements.BdetectingthefraudCpreparingthefinancialstatementsDdesigningtheinternalcontrolTestofchapter3第1題WhichofthefollowingformsofadvertisingwouldmostlikelybeconsiderednotaviolationoftheProfessionalCode?()AAdvertisingincludinganindicationthatthefirmhasacloserelationshipwithseveraltaxcourtjudges.BAdvertisingincludingthetypesofservicesofferedandthestandardfeesfortheservicesCAdvertisingincludingtheexperienceofthefirm'sprofessionalstaff.DAdvertisingincludingthepercentageofthefirm'sstaffthathaveCPAcertificates.正確答案：BCD第2題WhichofthefollowingactsbyaCPAwouldmostlikelybeconsiderednotaviolationtheAICPACodeofProfessionalConduct?()AA"coveredmember"ownsanimmaterialamountofstockinanauditclientBAssistingaclientinpreparingafinancialforecastCAcceptingafeeinataxmatterrelatingtoanadministrativeproceedingDFormingaprofessionalcorporationtopracticeasaCPA正確答案：BCD第3題ACPAmayreceiveacommissionforrecommendingaparticularcomputersystemtoanauditclient.()第4題AnimmaterialloanfromtheCPAtoanofficerofaclientimpairstheindependenceoftheCPA.()第5題IftheindependenceofindividualCPAisimpaired,theCPAfirm'sindependencewillalsobeimpaired.()第6題ABCCompanyisauditedbythePofficeofXYZCPAs,whichoffollowingindividualswouldbeleastlikelytobeconsidereda"coveredmember"bytheindependencestandard?()AstaffassistantontheauditBThepartnerinchargeofXYZCPAs,whodoesnoworkontheABCCompanyAuditCAnauditpartnerintheEofficeDAtaxpartnerinPwhopreformsnoattestservicesforABCCompanyorforanyotherclients第7題Auditorsareperiodicallypunishedforholdinganinvestmentinaclient.Thisviolateswhichethicalrule?()ANoncompliacnewithGAAPBIntegrityCConfidentialityDIndependence第8題Whichofthefollowingisnotabroadcategoryofthreattoauditorindependence?()AUndueInfluenceBFinancialselfinterestCSafeguardsimplementedbytheclientDFamiliarity第9題AsmallCPAfirmprovidesauditservicestoalargelocalcompany.AlmosteightypercentoftheCPAfirm'srevenuescomefromthisclient.Whichstatementismostlikelytobetrue?()AAppearanceofindependencemaybelackingBTheauditorshouldprovidean"emphasisofamatterparagraph"tohis/herauditreportadequatelydisclosingthisinformationandthenitmayissueanunqualifiedopinion.CThesituationissatisfactoryiftheauditorexercisesdueskepticalnegativeassurancecareintheaudit.DThesmallCPAfirmdoesnothavetheproficiencytoperformalargerauditTestofchapter4第1題Fraudisdefinedasthefailuretousereasonablecareintheperformanceofservices.()第2題grossnegligenceisthelackofevenslightcare,indicativeofarecklessdiregardforone'sprofessionalresponsibilities.()第3題Underwhichcommonlawapproachareauditorsmostlikelytobeheldliableforordinarynegligencetoa"reasonablyforeseeable"thirdparty?()ARosenblumApproachBDueDiligenceApproachCUltramaresApproachDRestatementofTortsApproach第4題X,CPA,isincourtdefendinghimselfagainstalawsuitfilledunderthe1933SecuritiesAct.Thechargeshavebeenfiledbypurchasersofsecuritiescoveredunderthatact.Ifthepurchasersprovetheirrequiredelelments,ingenenral,Xwillhavetoprovethat:()AHeperformedtheauditwithduediligenceBHeisnotguiltyofgrossnegligenceCHeperformedtheauditwithgoodfaithDTheplaintiffsdidnotshowhimtobenegligent第5題AcasebyaclientagainstitsCPAfirmallegingnegligencewouldbebroughtunder:()ATheSecuritiesActof1934BCommonlawCThestateblueskylawsDTheSecuritiesActof1933第6題Incasesofbreachofcontract,plaintiffsgenerallyhavetoproveallthefollowingexcept:()ATheclientincurredlossesrelatingtotheCPA'sperformanceBTheCPAsmadeafalsestatementCTheCPAsbreachedtheirdutyDTheCPAshadaduty第7題ThesourcesofCPAliabilityinclude:()AnegligenceBfraudCbreachofcontractDstatutoryliability正確答案：ABCD第8題Pleasechoosethecorrectstatementaboutthecomparisonofthe1933and1934Acts.()AThe1933Actoffersrecourseonlytotheindividualsacquiringtheinitialdistributionofsecurities.BBothactsplacetheburdenofprovingadequateperformanceonthedefendantsCUnderthe1933Act,plaintiffsneedtoproverelianceupontheauditedfinancialstatements.DThe1933Actrequirestheauditorstoprove"duediligence"正確答案：ABD第9題TheSecuritiesExchangeActof1934offersrecourseagainsttheauditorstoafargreaternumberofinvestorsthandoestheSecuritiesActof1933.()Testofchapter5第1題Indevelopinganexpectationforanalyticalprocedures,theauditorsarelikelytoconsider:()ARelationshipsamongelementsoffinancialinformationwithinaperiodBAnticipatedcostsofauditcompletionCRelationshipsbetweeenfinancialinformationandrelevantinformationdataDFinancialinformationforcomparablepriorperiods正確答案：ACD第2題auditriskcanbecontrolledbytheclient.()第3題Controlriskisrelatedtointernalcontrol.()第4題Salesinvoiceisexternalevidence.()第5題auditevidencemustbesufficientandappropriate.()第6題whichifthefollowingisnotafinancialstatementassertionmadebythemanagement?()AvaluationofassetsandliabilitiesBexistenceofrecordedassetsandliabilitiesCeffectivenssofinternalcontrolDcompletenessofrecordedassetsandliabilities第7題whichofthefollowingbusinesscharacteriticsisnotindicativeofhighinherentrisk?()AalargeamountofassetsBlargelikelymisstatementsdetectedinpriorauditsCsubstantialturnoverofmanagementDoperatingresultsthatarehighlysensitivetoeconomicsfactors第8題ofthefollowing,whichisleastreliabletypeofauditevidence?()AcopiesofsalesinvoicesinspectedbytheauditorsBconfirmationsmailedbyoutsiderstothaauditorsCcancelledchecksreturenedintheyear-endbankstatementdirectlytotheclientDcorrespondencebetweentheauditorsandsuppliers第9題analyticalproceduresaremostlikelytodetect.()AimproperseparationofaccountingandotherfinancialdutiesBnoncompliancewithprescribedcontrolactivitiesCunusualtransactionsDweaknessesofamaterialnatureininternalcontrol第10題Aprimarypurposeoftheauditworkingpaperisto()AAidtheauditorsbyprovidingalistofrequiredproceduresBsupporttheauditors'opinionCSupporttheunderlyingconceptsincludedinpreparationofthebasicfinancialstatementsDProvideapointofreferenceforfutureauditengagementsTestofchapter6第1題Materialmisstatementriskincludestwolevels:oneisfinancialstatementlevelandtheotherlevelisassertionlevel.()第2題Theauditorsshouldobtainfactsthatmightbearontheintegrityofmanagementfromthepredecessorauditorbeforeacceptinganaudit()第3題Thematerialityshouldnotbeusedinthereportingstageofaudit.()第4題Theauditorscanreducetheriskofmaterialmisstatementsthroughassessingtherisk.()第5題Whichstatementiscorrect?()AWhenauditorsdecidethemateriality,theywillnotusetheirprofessionaljudgementBthematerialitycannotbechangedduringtheauditCtheauditorsneedtoconsidermaterialityonlyatthebeginningofauditDWhenauditorsconsiderthemateriality,theyneedconsiderbothqualitativerespects第6題Whichmaterialmisstatementriskdoesnotbelongtofinancialstatementlevelrisk?()AthepoorcontrolenvironmentBthematrialmisstatementrelatedtocashCtheregulationsofgovernmentarechangedDtheattitudeofthemanagement第7題Whichofthefollowingshouldnotnormallybeincludedintheengagementletterforanaudit?()AAnindicationoftheamountoftheauditfeeBAlistingoftheclient'sbranchofficessellectedfortestingCAdescriptionofthelimitationsofanauditDAdescriptionoftheresponsibilitiesofclientpersonneltoprovideassistance第8題Theresponsibilitiesofmanagementinclude()AcompliancewithauditingstandardsBpreparingforfinancialstatementsCestablishingeffectiveinternalcontroloverfinancialreportingDcomplianceofregulationsofcompanies正確答案：BCD第9題Whenauditorsunderstandtheclient,theriskassessmentproceduresinclude()AAnalysisBinquiryofthemanagementCobservationDConfirmation正確答案：ABCTestofchapter7第1題Whichofthefollowingarethefactorsofcontrolenvironment?()AIntegrityandethcialvaluesBControlactivitiesCBoardindependenceandeffectiveoversightDCommitmenttocompetence正確答案：ACD第2題Whichoffollowingsaremethodstodocumentinternalcontrol?()AwrittennarrativesBmemorandumCinternalcontrolquestionnaireDflowchart正確答案：ACD第3題Whentheclienthasnointernalcontrol,theauditordoesnotneedtoimplementtestsofcontrol.()第4題Theunderstandingofinternalcontrolmustbeimplementedbyauditor.()第5題Segregationofdutiesmeansthatonepersoncannotassumemorethantwoauthorities.()第6題Controlriskisthepossibilitythatamaterialmisstatementduetoerrororfraudinafinancialstatementassertionwillnotbepreventedordetectedbytheauditprocedures()第7題Aprimaryobjectiveofproceduresperformedtoobtainanunderstandingofinternalcontrolistoprovidetheauditorswith()AAnevaluationoftheconsistencyofapplicationofmanagementpolicies.BAbasisformodifyingtestsofcontrolsCknowledgenecessarytodeterminethenature,timing,andextentoffurtherauditprocedures.DAuditevidencetouseinreducingdetectionrisk第8題Anauditormaycompensateforaweaknessininternalcontrolbyincreasingtheextentof()AsubstantivetestsofdetailsBtestsofcontrolCinternalriskDdetectionrisk第9題Whichofthefollowingwouldbeconsideredtheobjectivesofinternalcontrol?()ACheckingtheaccuracyandreliabilityofaccountingdataBDetectingmanagementfraudCComplyingwithregulationsofcompaniesDSafeguardingassets正確答案：ABCDTestofchapter8第1題WhichofthefollowingeventsoccuringonJanuary5,2021,ismostnotlikelytoresultinanadjustingentrytothe2020financialstatements?()AsalesreturnBplantcosureduetoastrikeCsettlementoflitigationDabusinesscombination正確答案：BCD第2題subsequenteventshastwotypes:oneistypeIsubsequentevent,whichneedsadjustingentriesofprioryear.TheotheroneistypeIIsubsequentevent,whichneedsdisclosingtheinformation.()第3題Thepurposeofobtainingrepresentationletterfrommanagementistohavetheclient’sprincipalofficersacknowledgethattheyareprimarilyresponsibleforthefairnessofthefinancialstatements.()第4題Thedateofrepresentationlettershouldbeearlierthantheauditreportdate.()第5題Losscontingenciesneednotbedisclosedwhenthepossibilityoflossisremote.()第6題Apossibleloss,stemmingfrompasteventsthatwillberesolvedastoexistenceandamounts,isreferredtoas:().AanalyticalprocessBporbablelossCunassertedclaimDlosscontingency第7題Whichofthefollowingproceduresismostlikelytobeincludednearcompletionofanaudit?()AperforminganalyticalproceduresBobservationofinventoryCconfirmationofreceivablesDobtaininganunderstandingofinternalcontrol第8題Auditproceduresforlosscontingenciesinclude:()AReviewcorrespondencewithfinancialinstitutionsforevidenceofaccommodationendorsements,guaranteesofindebtedness,orsalesorassignmentsofaccountsreceivableBSendletterofinquirytoclient’slawyerCReviewtheminutesofdirectors’meetingstothedateofcompletionoffieldworkDSendconfirmationletterstofinancialinstitutionstorequestinformationoncontingentliabilitiesofthecompany正確答案：ABCD第9題ProcedurestoIdentifySubsequentEventsinclude:()AReviewlatestavailablefinancialstatementsandminutesoftheboardandselectedcommitteesBInquiryofmanagementCInquiryaboutmattersdealtwithatmeetingsforwhichminutesarenotavailableDObtainlawyer’sletter正確答案：ABCDTestofchapter9第1題Amaterialdeparturefromgenerallyacceptedaccountingprincipleswillnotresultinauditorconsiderationof:(

).Awhethertoissueadisclaimerofopinionratherthanaqualifiedopinion.BwhethertoissueaqualifiedopinionratherthananadverseopinionCwhethertoissueanadverseopinionratherthanadisclaimerofopinionDwhethertoissueadisclaimerofopinionratherthanaunmodifiedopinion.正確答案：ACD第2題Theauditors'reportshouldbedatedasofthedatethe:()Apeerreviewoftheworkingpapersiscompleted.BauditorshaveaccumulatedsufficientappropriateevidenceCfiscalperiodunderauditendsDreportisdeliveredtotheclient第3題ModifiedOpinionauditreportsinclude:()AdisclaimerofopinionauditreportBadverseauditreportCunmodifiedauditreportDqualifiedauditreport正確答案：