审计学（Auditing）.docVIP

审计学（Auditing） 1 - stage evaluation auditing Results: 100 A total of 20 questions, multiple choice Item number: 1 the score: 3 The project in the accounting firm responsible person (including) A, responsible for the implementation of an audit of financial statements of the staff B, chief accountant in business review report signed C, responsible for the implementation of an audit of financial statements of the project manager D, responsible for the implementation of business review, chief accountant and sign the business report. The auditing standards, review standards and other attestation standards and related service standards are referred to as business rules. The person in charge of the project that is in charge of a business and the implementation of the CPA firm, chief accountant and sign the report on business or authorized signature of registered accountants. Standard answer: D Candidates answer: D The score: 3 points Item number: 2 the score: 3 The ownership of audit archives should belong to the () A, commissioned by the unit B, the preparation of audit working papers of the auditor The accounting firm C, to undertake the business D, the Institute of Certified Public Accountants The ownership of business working papers belonging to the accounting firm. Standard answer: C Candidates answer: C The score: 3 points Item number: 3 the score: 3 Effectively detect various errors exist in accounting materials, not prone to omissions, but the workload, time-consuming, audit cost is relatively high. Audit method has the above characteristics is () A, sampling B, all of the Audit Law C, the local audit law D, investigation method This knowledge is assessment of the advantages and disadvantages of survey method. Survey method can effectively detect various errors exist in accounting materials, not prone to omissions, can collect complete evidence that audit matters, the audit quality is reliable, but because of the need to review all accounts list documents, and there