MOOC The Principle of Auditing(西南财经大学)1207053801 最新慕课完整章节测试答案

Test of Chapter 10

1、单选题：
‌Big data should have characteritcs of four "V",which following is not one of four "V"  (       )‎
选项：
A: value
B: volume
C: velocity
D: variety
答案: 【 value】

2、多选题：
Big data analysis includes (                        )‏
‍‏
选项：
A: continuing monitoring
B: data mining
C: text mining
D: process mining
答案: 【 continuing monitoring;
data mining;
text mining;
process mining】

3、判断题：
‎Volume refers to the data size.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

4、判断题：
‌Velocity, refers to the data generation speed.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

5、判断题：
Variety, refers to many types of usable data.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

6、判断题：
Effectively using semi-structured and unstructured Big Data will require auditors to develop a lower tolerance for ambiguity.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

7、判断题：
The estimation of complex analytical models, such as the market value of traded financial instruments or the analysis of structural accounting relationships among accounts and transactions, may require an amount of computation that increases exponentially with the size of the dataset.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

8、判断题：
 unstructured data includes financial data, social media and web clickstreams data.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

9、判断题：
‌Veracity, refers to data uncertainty and reliability.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

10、填空题：
(       )is one of the limitations of big data since it is highly manipulated within the rules by substantial judgment.​
答案: 【 veracity】

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】

chapter 3

1、单选题：
​ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard? ‍​‍
选项：
A: Staff assistant on the audit
B: An audit partner in the Eloi office
C: A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.
D: The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit)
答案: 【 An audit partner in the Eloi office】

2、单选题：
‌Auditors are periodically punished for holding an investment in a client. This violates which ethical rule?‌‌‌
选项：
A: Integrity
B: Independence
C: Non compliance with GAAP
D: Confidentiality
答案: 【 Independence】

3、单选题：
​Which of the following is not a broad category of threat to auditor independence?‎​‎
选项：
A: Familiarity
B: Safeguards implemented by the client
C: Financial self interest
D: Undue Influence
答案: 【 Safeguards implemented by the client】

4、单选题：
‍A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true?​‍​
选项：
A: Appearance of independence may be lacking
B: The small CPA firm does not have the proficiency to perform a larger audit
C: The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit
D: The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.
答案: 【 Appearance of independence may be lacking】

5、多选题：
‌Which of the following forms of advertising would most likely be considered not a violation of the Professional Code? ‏
选项：
A: Advertising including the types of services offered and the standard fees for the services.
B: Advertising including the experience of the firm's professional staff.
C: Advertising including an indication that the firm has a close relationsh