华师本科2014秋《审计学》作业(国外英文资料).docVIP

华师本科2014秋《审计学》作业(国外英文资料) A???? industry 1. The first question ?? The certified public accountant shall conduct the closing test of the sales business for the auditees, whose main purpose is to examine (). ? The authenticity of the accounts receivable at the end of the year Is there any excess sales discount C. The accounting records of the main business income are correct The return of the goods has been approved Your answer: C Topic score: 2.0 Score: 2.0 ? 2. The second question When the company bought the equipment one year, the accounting department was in charge, the shipping cost of the equipment was omitted, and the identification was violated A. there B. the integrity C. invoicing and sharing D. as Your answer: C Topic score: 2.0 Score: 2.0 ? 3. The third question The following evidence does not belong to the external evidence (). A. the bank statement Letter of return of receivable letter of credit C. the policy D. the administration declares the books Your answer: D Topic score: 2.0 Score: 2.0 ? 4. Number 4 The audit risk is acceptable to the auditor at 5%, and the risk of the audit unit is 80% and 30% respectively, while the risk is (). A. 20% B. 70% 95% C. D. 80% Your answer: A, Topic score: 2.0 Score: 2.0 ? 5. 5 Where the certified public accountant is auditing the balance of the accounts payable, the following shall be deemed by the management to identify (). ? A. there B. the integrity C. Rights and obligations D. Classification and understandability Your answer: A, Topic score: 2.0 Score: 2.0 ? 6. # 6 When understanding the internal control of the audit unit, the process that should not be implemented is A. ask the relevant personnel of the audit unit and check the relevant internal control documents B. check the internal control generated files and records C. select a number of representative transactions and items for the test D. reimplement the important internal controls of the auditees Your answer: D Topic score: 2.0 Score: 2.0 ? 7. Question 7 Th