南开远程在线练习作业《审计原理》在线作业（Nankai remote online practice operation auditing principle online homework）.docVIP

南开远程在线练习作业《审计原理》在线作业（Nankai remote online practice operation auditing principle online homework） The auditing principles are online in the autumn semester One, single choice 1. In the four models of government audit, the worst is () A. legislative model B. judicial mode C. Administrative model D. Independent mode Correct answer: C 2. In the following financial statements project, it is usually not required that the letter is (). A. accounts receivable B. Bank deposits C. Accounts payable D. Notes receivable Correct answer: C 3. Prior to the termination of the audit, the final evaluation level of the control risk is inconsistent with the preliminary assessment conclusion, and the auditor should () A. relearn internal control B. Re-execute the control test C. Re-establish the importance level and the acceptable level of audit risk D. Consider whether to append the corresponding audit procedure Correct answer: D 4. The following is the audit responsibility of the certified public accountant and its accounting firm () A. Issue audit reports according to the requirements of independent auditing standards B. protect the safety and integrity of the units assets C. Ensure the continuous operation and operation efficiency and effectiveness of the unit D. Ensure that the accounting information is authentic, legal and complete. Correct answer: A 5. Audit personnel should consider the adequacy and appropriateness of audit evidence in the use of control tests to obtain audit evidence to support () A. Estimation of inherent risks B. Control risk estimation level C. Check the estimated levels of risk D. The actual level of inherent risk Correct answer: B 6. The main purpose of cpas to observe the inventory count of customers is (). A. Find out whether the customer has missed some important inventory items B. identify the quality of the stock C. understand whether the ownership of the inventory belongs to the customer D. Audit evidence of actual existence of inventory Correct answe