云南财经大学国际工商学院罗世华审计学答案.docVIP

Part Ⅰ. (30 questions) Choose the best answer from A　Ｂ C and D for each of the following questions, each question contains 2% marks. Today auditing becomes an economic demand, the reasons for this is listed below, which one is the true? ( ) A. auditing can reduce inherent risk for the customers; B. auditing can reduce information risk for the customers; C. auditing can reduce business risk for the customers; D. all of the above are true; CPA firms provide a number of services, which of the following is non-assurance services: ( ) Auditing of historical financial statements; Effectiveness of internal control over financial reporting; Tax services; Review of historical financial statements; The biggest difference between a CPA firm and an internal auditor is: ( ) The extent of competence; They are regulated by different rules; They have different auditing procedures; The extent of independence; 4. The SEC’s attitude is generally considered in any major change proposed by the Financial Accounting Standards Board (FASB), the independent organization that establishes GAAP, this is because: ( ) A. SEC has more knowledge about the suitableness of the GAAP than FASB; B. SEC is by law the administrator of the FASB; C. SEC regulate the security market, therefore only when the auditing meets their requirement the company can go to the security market to raise funds; D. all of the above reasons mentioned; 5. Due professional care is a general standard of the GAAS, which means: ( ) A. consideration of the completeness of the audit documentation; B. the sufficiency of the audit evidence; C. the appropriateness of the audit report; D. all of the above is included; 6. The relationship between GAAS and PCAOB Auditing Standards is: ( ) A. they are totally different, one for public companies and one for private companies; B. they are actually no different; C. they are most