审计课后选择题.pdfVIP

CHAPTER 1 THE DEMAND FOR AUDIT AND OTHER ASSURANCE SERVICES 1-1Whichofthefollowing bestdescribeswhy an independentauditor isaskedto express anopiniononthefair presentationoffinancialstatements? Theopinionofanindependentpartyisneededbecauseacompanymaynotbeobjective with respecttoitsownfinancialstatements. 1-2Independentauditingcanbestbedescribedas? adiscipline that attests to the resultsof accounting and otherfunctional operations and data. 1-3Which of the following professional services would be considered an attestation engagement? Anengagementtoreportonstatutoryrequirements. 1-4Inperforminganattestationengagement,aCPAtypically? expressesaconclusionaboutanassertion. 1-5Operational audits generally have been conducted by internal auditors and governmental audit agencies but may be performed by certified public accountants.A primarypurposeofanoperationalauditistoprovide? ameasureofmanagementperformanceinmeetingorganizationalgoals. 1-6Incomparisontothe externalauditor,an internalauditor ismorelikelyto beconcerned with? operationalauditing. 1-7Whichofthefollowing bestdescribestheoperationalaudit? Itconcentratesonseekingaspectsofoperationsinwhichwastecouldbereducedbythe introductionofcontrols. 1-8Complianceauditingoften extends beyondaudits leadingtothe expressionofopinion on the fairness of financial presentation and includes audits of efficiency,economy,effectiveness,aswellas? adherencetospecificrulesorprocedures. CHAPER 2 THE CPA PREFESSION 2-1The first general standard,which states in part that the audit is to be performed by a personorpersonshavingadequatetechnicaltraining,requiresthatanauditorhave? educationandexperienceinthefieldofauditing. 2-2Which of the following best describes what is meant by generally accepted auditing standards? Actstobeperformedbytheauditors. 2-3The general group of the generally accepted auditing standards includes a requirementthat? dueprofessionalcarebeexercisedbytheauditor. 2-4What is the