MOOC Auditing(审计学）(华东交通大学)1463164166 最新慕课完整章节测试答案

Chapter Test

1、单选题：
The Sarbanes-Oxley Act applies to which of the following companies?‎萨班斯-奥克斯利法案适用于哪些公司？‎‏‎
选项：
A: Privately held companies.私人控股公司
B:  Public companies.公众公司
C: All public companies and privately held companies with assets greater than $500 million.所有资产规模超过5亿元的公众公司和私人控股公司
D: All companies.所有公司
答案: 【  Public companies.公众公司】

2、单选题：
Which of the following is not a SysTrust Services principle as defined by the AICPA? ‌下列选项中那一项不是AICPA对系统认证服务原则的定义？‌‍‌
选项：
A: Online privacy.在线隐私
B: Availability.可获得性
C: Processing integrity.处理完整性
D: Operational integrity.操作完整性
答案: 【 Operational integrity.操作完整性】

3、单选题：
The trait that distinguishes auditors from accountants is the: ‏审计师与会计师的区别特质在于：‏‎‏
选项：
A: auditor's ability to interpret accounting principles generally accepted in the United States.审计师解释美国公认会计准则的能力。
B: auditor's education beyond the Bachelor's degree.审计师的教育超过了学士学位水平。
C: auditor's ability to interpret FASB Statements.审计师解释美国会计准则委员会会计准则的能力。
D: auditor's accumulation and interpretation of evidence related to a company's financial statements.       审计师对公司财务报表相关证据的收集和解释能力。
答案: 【 auditor's accumulation and interpretation of evidence related to a company's financial statements.       审计师对公司财务报表相关证据的收集和解释能力。】

4、判断题：
The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. ‌外部审计师评价对外公布的财务报告的标准是公认审计准则‌‌‌
选项：
A: 正确
B: 错误
答案: 【 错误】

Chapter Test

1、单选题：
‌1、 Sarbanes-Oxley and the Securities Exchange Commission restrict auditors from providing many consulting services to their publically traded audit clients. Which of the following is true for auditors of publically traded companies? ‌‌I.    They are restricted from providing consulting services to privately held companies.‌‌II.   There is no restriction on providing consulting services to non-audit clients.‌‌‌‌‌‌ 萨班斯-奥克斯利法案（Sarbanes-Oxley）和美国证券交易委员会（Securities exchangecommission）限制审计师向公开交易的审计客户提供多项咨询服务。对于上市公司的审计师，以下哪项是正确的‌‌‌‌I. 他们被限制向私人控股公司提供咨询服务。‌‌II. 向非审计客户提供咨询服务不受限制。‌‌‌
选项：
A:  I only
B:   II only
C:    I and II
D:  Neither I or II
答案: 【   II only】

2、单选题：
​The organization that is responsible for providing oversight for auditors of public companies is called the （   ）.‌​‌​ 负责监督上市公司审计师的组织被称为（ ）。‌
选项：
A:   Auditing Standards Board.  审计准则委员会
B: American Institute of Certified Public Accountants.美国注册会计师协会
C:  Public Oversight Board. 公共监管委员会
D:  Public Company Accounting Oversight Board.上市公司会计监管委员会
答案: 【  Public Company Accounting Oversight Board.上市公司会计监管委员会】

3、单选题：
‎The form that must be filed with the Securities and Exchange Commission whenever a company plans to issue new securities to the public is the: （   ）‍‎‍‎当公司计划向公众发行新证券时，必须向证券交易委员会提交的表格为：（   ）‍
选项：
A:  Form S-1.
B:    Form 8-K.
C:   Form 10-K.
D:   Form 10-Q.
答案: 【  Form S-1.】

4、单选题：
‏5、 Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: （    ）‎‏‎由上市公司会计监督委员会颁布的准则必须由注册会计师遵循，注册会计师审计：（   ）‎
选项：
A:   both private and public companies.  私人控股企业和公众公司
B:   public companies only.  仅仅只是公众公司
C: private companies, public companies, and nonprofit entities.私人控股公司，公众公司和非营利组织
D:         private companies only.      仅仅只是私人控股公司
答案: 【   public companies only.  仅仅只是公众公司】

5、判断题：
‍Many small/local accounting firms do not perform audits as their primary services to their clients include accounting and tax. ‌‍许多小型/本地会计师事务所不提供审计服务，因为它们向客户提供的主要服务包括会计和税务。‌
选项：
A: 正确
B: 错误
答案: 【 正确】

Chapter Test

1、单选题：
The scope paragraph of the standard unqualified audit report states that the audit is designed to: （  ）‌‌标准无保留意见审计报告的范围段规定，审计的目的是：（）‌‎‌
选项：
A:  discover all errors and/or irregularities.发现所有错误和/或异常情况。
B:   discover material errors and/or irregularities.         发现重大错误和/或异常情况。
C:   conform to generally accepted accounting principles.   符合公认的会计原则
D:  obtain reasonable assurance whether the statements are free of material misstatement.对报表是否不存在重大错报获取合理保证
答案: 【  obtain reasonable assurance whether the statements are free of material misstatement.对报表是否不存在重大错报获取合理保证】

2、单选题：
 The introductory paragraph of the standard audit report states that the financial statements are: （ ）‎‎ 标准审计报告引言段指出，财务报表是：（  ）‎​‎​‎
选项：
A: the responsibility of the auditor.      审计员的责任
B: the responsibility of management.              管理层的责任
C:  the joint responsibility of management and the auditor.       管理层和审计员的共同责任
D: none of the above.以上都不是
答案: 【 the responsibility of management.              管理层的责任】

3、单选题：
 Which of the following is true concerning financial statements issued by a U.S. entity to the Securities and Exchange Commission? （  ）‎‎  美国企业向美国证券交易委员会发布提交的财务报表，以下哪项是正确的(    ）‎​‎
选项：
A:  Financial statements can be prepared using International Financial Reporting