MOOC The Principle of Auditing(西南财经大学)1464618189 最新慕课完整章节测试答案

chapter 2

1、单选题：
‏Financial statement audits performed under PCAOB requirements are designed to provide which types of assurance with respect to the detection of material misstaements due to errors or fraud?‏‏‏
选项：
A: reasonable and absolute
B: reasonable
C: absolute
D: not reasonable nor absolute
答案: 【 reasonable】

2、单选题：
‎A basic objective of a CPA firm is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic objective is provided through:‌
选项：
A: compliance with generally accepted reporting standards
B: a system of quality control
C: a system of peer review
D: continuing professional education
答案: 【 a system of quality control】

3、单选题：
​which of the following is not explicitly included in a standard report for a nonpublic company?​
选项：
A: The CPA's opinion that the financial statements comply with generally accepted accounting principles.
B: That generally accepted auditing standards were followed during the audit.
C: That internal control of the client was satisfactory.
D: An identification of the financial statements audited.
答案: 【 That internal control of the client was satisfactory.】

4、单选题：
‏which of the following is not included in an integrated audit report on the financial statements of a public company?‎
选项：
A: The report states that the audit was performed in accordance with AICPA standards
B: The report indicates that the financial statements are the responsibility of management.
C: The report indicates that the auditors have also audited the effectiveness of the company's internal control.
D: The report is singed in the name of the CPA firm.
答案: 【 The report states that the audit was performed in accordance with AICPA standards】

5、单选题：
​which is the the responsibility of auditor?​
选项：
A: obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatements.
B: preparing the financial statements.
C: designing the internal control.
D: detecting the fraud.
答案: 【 obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatements.】

6、多选题：
‌The elements of quality control include?​
选项：
A: relevant ethical requirements
B: acceptance and continuance of client relationships
C: human resources
D: monitoring
答案: 【 relevant ethical requirements;
acceptance and continuance of client relationships;
human resources;
monitoring】

7、判断题：
‏Key audit matters are those matters, in auditors' judgments, are of most significance in audit of financial statements.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

8、判断题：
‍AICPA issues standards applicable only to nonpublic accounting and auditing engagements.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

9、判断题：
‌The unqualified audit report should begin with "CPA's Report" at the top.‌
选项：
A: 正确
B: 错误
答案: 【 错误】

10、填空题：
‏The audit report indicates that management is responsible for the (     ) of the financial statements.‏
答案: 【 preparation##%_YZPRLFH_%##preparing】