审计学考试重点(国外英语资料).docVIP

审计学考试重点(国外英语资料) First, individual choice questions: 1, the setting mode of our government audit organ belongs to (B) A. legislative model, B., administrative model C. judicial mode, D., independent mode 2, if an acceptable audit risk of an item is 5%, the risk of material misstatement is 40%, the risk is examined (D) A. 20% B. 70% C. 95% D. 12.5% 3, the auditors assessment of the risk of material misstatement is related to the number of required audit evidence (B). A. reverse variation, B., variation in the same direction C. proportional change D. does not matter 4, the accounting firm in March 2013 to A company audit 2012 annual financial statements, later decided not to accept As audit, the firm long-term archives of A company 2012 annual form shall be kept until (C). A.2014 March, B.2022, March C.2023 March, D. permanent preservation 5, the understanding of the audited units and their environment, the implementation of risk assessment procedures do not include (A) A. B. for confirmation C. observation, D. examination 6. The strongest evidence in the following audit evidence is (A) A. accounts receivable confirmations B. asked third written records C. invoice issued by the audited entity D. the accounting records formed under sound internal control 7, the three parties involved in the certification business include. A. certified public accountants, clients and audited entities D B. client, the subject of audit and the object of audit C. certified public accountants, audited entities and the public D. certified public accountants, responsible parties and prospective users 8. The sign of the birth of Certified Public Accountants is (B) A. in 1845, the United States revised the company law, B., established in 1853 by the Institute of Certified Public Accountants in Edinburgh C. 1721 British South Sea Co incident D. relating to the establishment of the Institute of Certified Public Accountants in Scotland 9, the following statements should not be recognized as (A) The