南开15秋学期《审计学》在线作业满分(国外英语资料).docVIP

南开15秋学期《审计学》在线作业满分(国外英语资料) In the autumn semester, auditing is online Single topic selection 1. In order to verify the P company recorded whether the assets are owned or controlled by the P company, whether recorded liabilities are P company shall perform the obligations, the certified public accountants () of the following procedures to obtain sufficient and appropriate audit evidence. A. check the file or record B. check the material re-execute D. ask Correct answer: a. 2. Preparation of D companys annual financial statements audit plans, certified public accountant shall focus on from the aspects of () D company in the financial aspect may cause for their ability to continue as a going concern about events or situations. A. rely on long-term borrowing Unable to obtain the normal commercial credit of the supplier The dominant product is not in line with the countrys industrial policy The operating period is about to expire and will not continue to operate Correct answer: B The quality control standards of accounting firms are applicable to the various authentication and service businesses performed by accounting firms. According to this principle, the person who bears the ultimate responsibility for the quality control system in an accounting firm is (). Chief accountant Project leader C. the external auditor D. quality supervisor Correct answer: a. The auditing function of an accounting firm, which is authorized by the enterprise to issue capital verification report after verification of capital investment, is the function of (). Economic supervision B. Economic evaluation C. economic forecast Economic evidence Correct answer: D During the completion of the audit, the audit project manager should summarize the audit differences by compiling the audit differences. The following statements about the audit differential adjustment table are incorrect (). A. the summary table is used to summarize the errors caused by improper accounting of the business B. the reclassi