南开远程在线练习作业《审计原理》在线作业（Nankai remote online practice homework audit 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 homework audit principle online homework） 10 autumn semester audit principles online homework First, a radio question 1., in the four modes of government audit, the worst of independence is A. legislative model B. judicial model C. administration model D. independent mode The correct answer: C The following 2. items of the financial statements, usually do not need confirmation (is). A. accounts receivable B. bank deposits C. accounts payable D. notes receivable The correct answer: C 3. before the end of the audit, the final assessment of the risk of control, such as inconsistent with the initial assessment of the conclusions, auditors should () A. re understanding internal controls B. rerun control test C. re defines the level of materiality and the level of acceptable audit risk D. considers whether additional audit procedures should be added The correct answer: D 4. the following are the responsibilities of the certified public accountants and their accounting firms A. issue an audit report in accordance with the requirements of the independent auditing standards B. protects the security integrity of the assets of the audited entity C. guarantee the continuous operation of the audited units and the efficiency and effectiveness of the operation D. ensure that the audited accounting information is true, legal and complete. The correct answer: A 5. auditors should consider the adequacy and appropriateness of audit evidence in the use of control tests to obtain audit evidence A. estimated level of inherent risk B. controls the level of risk estimates C. examines the level of risk estimation D. actual level of inherent risk The correct answer: B 6. the main purpose of a CPA to observe customer stock taking is (). A. find out whether the customer has lost some important stock items B. quality identification of inventories C. understand whether the ownership of inventory belongs to the customer D. audit evidence of actua