2026年審計專業(yè)英語知識習題集及答案解析一、單項選擇題（共10題，每題2分，合計20分）1.Theauditorobtainedanauditreportfromapredecessorauditor.AccordingtoInternationalStandardsonAuditing(ISA)610,theauditorshouldobtainsufficientappropriateauditevidenceaboutthepredecessorauditor’sworkifthepredecessorauditor:A.Didnotperformanyauditwork.B.Performedanauditbutdidnotissueareport.C.Issuedaqualifiedoradverseopinion.D.Declinedtoaccepttheengagement.2.Whenanauditorexaminesacompany’sbankreconciliation,whichofthefollowingproceduresprovidesthemostreliableevidenceabouttheexistenceofcashbalances?A.Reviewingthebankstatementsdirectly.B.Tracingpostingsfromthebankreconciliationtothecashledger.C.Recalculatingthebankreconciliationusingindependentdata.D.Inquiringwiththebankaboutunrecordedtransactions.3.UnderIFRS16,alesseeshouldrecognizealeaseliabilityforashort-termlease(lessthan12months)iftheleasetermis:A.Non-cancellableandthelesseehastherighttoterminatethelease.B.Cancellableatthelessee’soptionwithnosignificantpenalty.C.Fixed-termandthelesseehasnorighttoterminate.D.Forasingleoperatingcycle.4.Anauditorisperformingatestofcontrolsforaccountspayable.Whichofthefollowingproceduresismostlikelytoprovideevidenceabouttheeffectivenessofthecontrol?A.Selectingasampleofaccountspayabletransactionsandtracingthemtosupportingdocuments.B.Reviewingtheentity’sinternalcontrolpoliciesandprocedures.C.Recalculatingtheaccountspayablebalanceusingindependentdata.D.Confirmingaccountspayablebalanceswithsuppliers.5.Whenanauditoridentifiesamaterialmisstatementinthefinancialstatements,whichofthefollowingactionsistypicallythefirststepintheplanningprocess?A.Communicatingwiththeauditcommittee.B.Assessingtheimpactofthemisstatementonthefinancialstatements.C.Determiningthenature,timing,andextentoffurtherauditprocedures.D.Terminatingtheauditengagement.6.UnderU.S.GAAP,whichofthefollowingliabilitiesisconsideredacurrentliabilityifitisduewithinoneyear?A.Long-termdebtthatiscallablewithin12months.B.Capitalleaseobligationswitharemainingtermof18months.C.Deferredincometaxliabilities.D.Pensionliabilities.7.Anauditoristestingthevaluationassertionforinventory.Whichofthefollowingproceduresismostlikelytoprovideevidenceabouttheexistenceofinventory?A.Examininginventorycountsandobservingthephysicalinventory.B.Confirminginventorybalanceswithcustomers.C.Reviewingthecostflowassumptionsusedininventoryvaluation.D.Recalculatinginventoryobsolescencereserves.8.Whenanauditorevaluatestheriskofmaterialmisstatementduetofraud,whichofthefollowingfactorsisconsideredastrongindicatoroffraudrisk?A.Thecompany’sfinancialperformanceconsistentlymeetsanalysts’expectations.B.Management’scompensationishighlytiedtofinancialresults.C.Thecompanyhasastronginternalcontrolenvironment.D.Theauditteamhaspriorexperiencewiththeclient.9.UnderISA315,anauditorshouldidentifyandassesstherisksofmaterialmisstatementduetofraudby:A.Relyingsolelyontheentity’sinternalcontrolsystem.B.Inquiringwithmanagementabouttheriskoffraud.C.Performingtestsofcontrolstomitigatefraudrisk.D.Usingachecklistofcommonfraudschemes.10.Whenanauditorconcludesthatthefinancialstatementsarefreefrommaterialmisstatement,whichofthefollowingistheprimaryobjectiveoftheauditreport?A.Toprovideassurancetostakeholdersaboutthecompany’sfutureperformance.B.Toexpressanopiniononthefairnessofthefinancialstatements.C.Toidentifyallpossibleerrorsinthefinancialstatements.D.Torecommendimprovementstothecompany’sinternalcontrols.二、多項選擇題（共5題，每題3分，合計15分）1.Whichofthefollowingarecommonsymptomsoffraudriskinacompany’sfinancialreporting?A.Unusualfluctuationsinrevenueorexpenses.B.Highmanagementcompensationrelativetoindustrypeers.C.Frequentchangesinaccountingpolicies.D.Lackofoversightbytheauditcommittee.E.Stronginternalcontrolsandindependentauditors.2.Whenanauditorperformsatestofdetailsforaccountsreceivable,whichofthefollowingproceduresmaybeused?A.Confirmingaccountsreceivablebalanceswithcustomers.B.Tracingaccountsreceivableentriestosupportingdocumentation.C.Recalculatingtheallowancefordoubtfulaccounts.D.Reviewingsubsequentcashreceipts.E.Examiningagingreports.3.UnderIFRS9,anentityshouldrecognizeafinancialliabilityatfairvalueiftheliabilityis:A.Measuredatcost.B.Aderivativefinancialinstrument.C.Anon-cancellableshort-termreceivable.D.Anon-financialassetthatisexpectedtobesold.E.Along-termleaseliability.4.Anauditorisassessingtheriskofmaterialmisstatementinthefinancialstatements.Whichofthefollowingareauditriskcomponents?A.Inherentrisk.B.Controlrisk.C.Detectionrisk.D.Prevalencerisk.E.Presentationrisk.5.Whenanauditorperformsanalyticalprocedures,whichofthefollowingarecommonusesofsuchprocedures?A.Toidentifyunusualtrendsinfinancialdata.B.Totestthecompletenessofthefinancialstatements.C.Toprovideevidenceabouttheexistenceofassets.D.Toevaluatethereasonablenessofmanagement’sestimates.E.Toconfirmtheaccuracyofbankbalances.三、判斷題（共10題，每題1分，合計10分）1.UnderISA315,anauditormustidentifyallfraudschemesthatcouldaffectthefinancialstatements.2.Whenanauditorconcludesthatthereisariskoffraud,theauditormustterminatetheauditengagement.3.UnderU.S.GAAP,aleasetermisconsideredshort-term(lessthan12months)ifthelesseehastherighttocanceltheleasewithnosignificantpenalty.4.Anauditormayrelyontheresultsoftheentity’sinternalauditfunctioniftheinternalauditfunctionisindependentandcompetent.5.UnderIFRS16,alesseeshouldrecognizearight-of-useassetforallleases,regardlessofleaseterm.6.Whenanauditorconfirmsaccountsreceivablebalanceswithcustomers,theauditorisobtainingdirectevidenceabouttheexistenceofreceivables.7.UnderISA500,anauditorshouldperformprocedurestoobtainsufficientappropriateauditevidencetosupporttheauditopinion.8.Anauditormayuseasamplingriskmodeltoestimatetheriskofmaterialmisstatementinapopulation.9.UnderU.S.GAAP,acontingentliabilityisrecognizedinthefinancialstatementsifitisprobableandtheamountcanbereasonablyestimated.10.Whenanauditorperformsatestofcontrols,theauditorisassessingtheriskthattheinternalcontrolwillnotpreventordetectmisstatements.四、簡答題（共3題，每題5分，合計15分）1.Explainthedifferencebetweeninherentriskandcontrolriskinthecontextofanaudit.Provideoneexampleofeachrisk.2.Describethekeystepsanauditorshouldtakewhenidentifyingandassessingtheriskofmaterialmisstatementduetofraud.3.UnderIFRS16,explainhowalesseeshouldaccountforaleasethatisclassifiedasashort-termlease.五、案例分析題（共1題，10分）CaseScenario:YouareanauditorassignedtoperformanauditofABCCompany,aU.S.-basedmanufacturingfirm.Thecompanyreportssignificantrevenuefromthesaleofinventory,anditsfinancialstatementsarepreparedunderU.S.GAAP.Duringtheplanningphase,youidentifythefollowing:-Thecompanyusesaperpetualinventorysystem.-Managementestimatestheallowancefordoubtfulaccountsbasedonhistoricaldata.-Thecompanyhasahistoryofinventoryobsolescenceinprioryears.Required:1.Describethekeyauditproceduresyouwouldperformtotestthevaluationassertionforinventory.2.Explainhowyouwouldassesstheriskofmaterialmisstatementduetofraudintheinventoryvaluationassertion.3.Discusstheimplicationsifyoudiscoverthatthecompanyhasbeenunderstatingtheallowancefordoubtfulaccountstomeetrevenuetargets.答案及解析一、單項選擇題1.C-解析：根據(jù)ISA610，如果前任審計師出具了保留意見或否定意見，后任審計師需要獲取充分適當?shù)膶徲嬜C據(jù)以評估前任審計工作的影響。其他選項不符合要求。2.B-解析：追溯銀行對賬單到現(xiàn)金日記賬能夠提供更可靠的證據(jù)，因為這是內(nèi)部流程的連續(xù)性驗證。直接審查銀行對賬單（A）可能遺漏內(nèi)部錯誤；重新計算（C）可能不完整；詢問銀行（D）不能替代內(nèi)部驗證。3.A-解析：根據(jù)IFRS16，短期租賃（≤12個月）即使可撤銷，只要租賃期非零且存在租賃權(quán)利，仍需確認租賃負債。選項B、C、D不符合短期租賃的確認條件。4.B-解析：測試控制的有效性通常涉及評估內(nèi)部控制的健全性，如政策文件、流程記錄等。其他選項如A、C、D是實質(zhì)性程序，而非控制測試。5.B-解析：發(fā)現(xiàn)重大錯報后，審計師首先應評估其影響，包括財務報表的完整性、公允性等，然后再決定進一步程序。其他選項順序不當。6.A-解析：根據(jù)U.S.GAAP，一年內(nèi)到期的可贖回長期債務應確認為流動負債。其他選項如B（租賃義務）、C（遞延收入）、D（養(yǎng)老金）均不屬于流動負債。7.A-解析：檢查存貨盤點和監(jiān)盤能夠直接驗證存貨的存在。其他選項如B（客戶確認）、C（成本假設）、D（減值準備計算）與存在認定關(guān)系較弱。8.B-解析：管理層薪酬與財務結(jié)果高度掛鉤是欺詐風險的重要指標，因為可能存在盈余管理動機。其他選項如A（業(yè)績達標）、C（內(nèi)控強）、D（經(jīng)驗豐富）與欺詐風險關(guān)聯(lián)性較低。9.B-解析：根據(jù)ISA315，審計師應通過詢問管理層了解欺詐風險，但不應依賴其回答，還需結(jié)合其他證據(jù)。其他選項如A（完全依賴內(nèi)控）、C（測試控制）、D（使用清單）過于片面。10.B-解析：審計報告的核心目的是對財務報表的公允性發(fā)表意見。其他選項如A（未來業(yè)績）、C（識別所有錯誤）、D（內(nèi)控建議）不是審計報告的直接目標。二、多項選擇題1.A,B,C,D-解析：異常波動（A）、高薪酬（B）、會計政策頻繁變更（C）、審計委員會監(jiān)督不足（D）均可能是欺詐風險指標。E（強內(nèi)控）反而是低風險特征。2.A,B,D,E-解析：確認應收賬款（A）、追索憑證（B）、審查后續(xù)收款（D）、分析賬齡（E）是常見的細節(jié)測試程序。C（重新計算減值）是實質(zhì)性分析程序。3.B,E-解析：根據(jù)IFRS9，衍生工具（B）和長期租賃負債（E）需按公允價值計量。其他選項如A（按成本）、C（短期應收款）、D（非金融資產(chǎn)）均不符合。4.A,B,C-解析：審計風險由固有風險（A）、控制風險（B）和檢測風險（C）構(gòu)成。D（發(fā)生率）、E（披露風險）不是審計風險要素。5.A,C,D-解析：分析程序用于識別異常趨勢（A）、評估資產(chǎn)存在（C）、驗證管理層估計合理性（D）。B（完整性）、E（銀行余額確認）不是分析程序的主要用途。三、判斷題1.×-解析：ISA315要求審計師識別“重大”欺詐風險，而非所有欺詐方案。2.×-解析：發(fā)現(xiàn)欺詐風險時，審計師應評估其影響，并可能需要調(diào)整審計程序，但未必終止審計。3.×-解析：短期租賃的判斷基于租賃期是否“固定”，而非可撤銷性。可撤銷不影響短期租賃的確認。4.×-解析：內(nèi)部審計獨立性受限于管理層，審計師不能完全依賴其工作。5.×-解析：短期租賃（≤12個月）除非不可撤銷，否則無需確認使用權(quán)資產(chǎn)。6.√-解析：客戶確認是直接證據(jù)，能證實應收賬款的存在。7.√-解析：ISA500要求審計師獲取充分適當?shù)淖C據(jù)支持審計意見。8.√-解析：抽樣風險模型可用于評估樣本結(jié)果對總體的代表性。9.√-解析：U.S.GAAP要求若負債很可能且金額可估計，應予確認。10.√-解析：測試控制的核心是評估控制是否有效防止或發(fā)現(xiàn)錯報。四、簡答題1.InherentRiskvs.ControlRisk-InherentRisk(IR):Thesusceptibilityofanassertionaboutaclassoftransaction,accountbalance,ordisclosuretoamisstatementduetoerrororfraud,assumingnorelatedcontrols.Example:Highcreditriskinaccountsreceivableduetoeconomicdownturn(IR).-ControlRisk(CR):Theriskthatamisstatementthatcouldoccurinanassertionaboutaclassoftransaction,accountbalance,ordisclosurewillnotbepreventedordetectedandcorrectedbytheentity’sinternalcontrol.Example:WeakapprovalprocessforcreditsalesincreasesCR.2.StepstoIdentifyandAssessFraudRisk-Inquirewithmanagementaboutfraudrisks.-Identifyfraudriskindicators(e.g.,unusualtransactions,managementpressure).-Performrisk-responseprocedures(e.g.,increasedsubstantivetesting).-Updateriskassessmentasauditprogresses.