南开15秋学期《审计学》在线作业满分（A full mark of the online work of audit in the 15th autumn semester of nankai university）.doc

南开15秋学期《审计学》在线作业满分（A full mark of the online work of audit in the 15th autumn semester of nankai university） 15 autumn term auditing online work [single topic] 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 documents or records B. Check the tangible capital C. Reexecution 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 B. The suppliers normal commercial credit cannot be obtained C. Leading products do not conform to national industrial policies D. The operating term is about to expire and is not intended to continue operating Correct answer: B 3. The quality control standard of the accounting firm is applicable to all kinds of authentication services and service businesses executed by accounting firms. In accordance with this principle, the person who bears ultimate responsibility for the quality control system in the various personnel of the accounting firm is (). A. director accountant B. project leader C. field auditor D. quality supervisor Correct answer: A 4. The accounting firm accepts the authorization of the enterprise to issue the capital verification report after capital verification, and the audit function is (). A. economic supervision B. Economic evaluation C. economic forecast D. economic evidence Correct answer: D 5. During the completion of the audit, the audit project manager shall summarize the audit differences by preparing the audit difference adjustment. The following statement about the audit difference adjustment table is incorre