2024知到答案 审计学（华东交通大学） 完整智慧树网课章节测试答案
第一章 单元测试
文章目录
1、单选题：
The Sarbanes-Oxley Act applies to which of the following companies? （ ）
选项：
A:Public companies.
B:All companies.
C:Privately held companies.
D:All public companies and privately held companies with assets greater than $500 million.
答案: 【Public companies.】
2、判断题：
The criteria used by an external auditor to evaluate published financial statements are known as generally accepted auditing standards. （ ）
选项：
A:对
B:错
答案: 【错】
3、单选题：
Which of the following is not a SysTrust Services principle as defined by the AICPA? （ ）
选项：
A:Online privacy.
B:Availability.
C:Operational integrity.
D:Processing integrity.
答案: 【Operational integrity.】
4、单选题：
The trait that distinguishes auditors from accountants is the: （ ）
选项：
A:auditor's ability to interpret FASB Statements.
B:auditor's education beyond the Bachelor's degree.
C:auditor's ability to interpret accounting principles generally accepted in the United States.
D:auditor's accumulation and interpretation of evidence related to a company's financial statements.
答案: 【auditor's accumulation and interpretation of evidence related to a company's financial statements.】
第二章 单元测试
1、单选题：
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? （ ）
选项：
A:There is no restriction on providing consulting services to non-audit clients.
B:II only
C:I only
D:They are restricted from providing consulting services to privately held companies.I
E:I and II
F:Neither I or II
答案: 【There is no restriction on providing consulting services to non-audit clients.】
2、判断题：
Many small/local accounting firms do not perform audits as their primary services to their clients include accounting and tax. （ ）
选项：
A:错
B:对
答案: 【对】
3、单选题：
The organization that is responsible for providing oversight for auditors of public companies is called the （ ）.
选项：
A:Public Oversight Board.
B:Public Company Accounting Oversight Board.
C:Auditing Standards Board.
D:American Institute of Certified Public Accountants.
答案: 【Public Company Accounting Oversight Board.】
4、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: （ ）
选项：
A:Form S-1.
B:Form 8-K.
C:Form 10-K.
D:Form 10-Q.
答案: 【Form S-1.】
5、单选题：
Standards issued by the Public Company Accounting Oversight Board must be followed by CPAs who audit: （ ）
选项：
A:public companies only.
B:both private and public companies.
C:private companies only.
D:private companies, public companies, and nonprofit entities.
答案: 【public companies only.】