南开远程在线演习功课《审计道理》在线功课（国外英文资料）.doc

南开远程在线练习作业《审计原理》在线作业（国外英文资料） The principles of auditing are online in the fall semester A, single topic selection Of the four models of government audit, the worst is () A. Legislative model The judicial model Executive mode Independent mode Correct answer: C In the following financial statements project, it is usually not required to (). Accounts receivable Bank deposit Accounts payable Note receivable Correct answer: C Prior to the conclusion of the audit, the final assessment of the risk of control is inconsistent with the preliminary assessment, and the auditor should (). A. relearn internal control B. re-execute the control test C. redetermine the importance level and the acceptable level of audit risk D. Consider adding the corresponding auditing procedure Correct answer: D The following are the certified public accountants and their audit firms audit liabilities () Issue an audit report according to the requirements of the independent auditing standards B. protect the integrity of the units assets C. ensure the continuous operation and efficiency of the unit D. ensure that the accounting information is authentic, legal and complete. Correct answer: a. The auditor should consider the adequacy and appropriateness of the audit evidence to support () when using the control test to obtain the audit evidence. An estimate of the inherent risk B. control the estimated level of risk C. check the estimated levels of risk D. The actual level of inherent risk Correct answer: B The main purpose of the CPA to observe customer inventory is (). A. find out if the customer is missing some important inventory items B. identify the quality of the inventory C. understand whether the ownership of the inventory belongs to the customer D. obtain the audit evidence for the actual existence of the inventory Correct answer: D If the certified public accountant is registered to confirm the sales business that has occurred, the effective practice is (). A. review the original documents