审计学概论（Auditing Framework）.docVIP

审计学概论（Auditing Framework） First, radio questions (10 questions, 40 points) 1. accounts receivable should be sent directly to the reply (B). A. client B. Certified Public Accountants The C. client is forwarded to the accounting firm by the client D., A and B are all available Full marks: 4 2., the authoritative standard to judge the quality of certified public accountants audit work is (B). Quality control guidelines for A. firms B. standards of practice for Certified Public Accountants C. code of ethics D. Vocational Continuing Education guidelines Full marks: 4 3. in the following statement of the filing period of the audit work papers, the correct is (A). A. if the completion of the audit business, filing for a period of sixty days after the date in the audit report B. if the completion of the audit business, filing deadline for the audit field work within sixty days of the end of the day If C. fails to complete the audit, filing for a period of thirty days after the date of termination in the audit field work If D. fails to complete the audit, filing for a period of thirty days after the suspension of internal audit business Full marks: 4 4. the ownership of the audit worksheet belongs to (C) A. certified certified public accountant B. audited units C. Certified Public Accountants D. China Institute of Certified Public Accountants Full marks: 4 5. what is not mandatory in the independent audit standards system (C)? A. basic standards for independent auditing B. specific guidelines for independent audits C. practice guidelines Guide D. independent audit practices announcement Full marks: 4 6., which of the following ways of obtaining audit evidence is low in quality and weak in evidence, mainly for further audit guidance (A) A. inquiry B. inventory method C. confirmation method D. analysis Full marks: 4 7. the following statements concerning audit evidence are incorrect (B). A. if the risk of the material misstatement of the financial statements of the audited ent