部分审计学_原创精品文档.docVIP

1-14(Objectives1-1,1-3,1-5)ThefollowingquestionsdealwithauditsbyCPAfirms、

Choosethebestresponse、

a、Whichofthefollowingbestdescribeswhyanindependentauditorisaskedtoexpress

anopiniononthefairpresentationoffinancialstatements?为什么要独立审计

(3)Theopinionofanindependentpartyisneededbecauseapanymaynotbe

objectivewithrespecttoitsownfinancialstatements、公司自己不够客观

b、Independentauditingcanbestbedescribedas

(2)adisciplinethatatteststotheresultsofaccountingandotherfunctionaloperations

anddata、

c、Whichofthefollowingprofessionalservicesisanattestationengagement?

(2)Anengagementtoreportonpliancewith符合statutoryrequirements、法定要求

d、WhichofthefollowingattributesislikelytobeuniquetotheauditworkofCPAsas

paredtotheworkperformedbypractitionersofotherprofessions?

(1)Independence、

1-15(Objectives1-6,1-7)Thefollowingquestionsdealwithtypesofauditsandauditors、

Choosethebestresponse、

a、Operationalauditsgenerallyhavebeenconductedbyinternalauditorsandgovernmental

auditagenciesbutmaybeperformedbycertifiedpublicaccountants、Aprimarypurposeofanoperationalauditistoprovide

(2)ameasureofmanagementperformanceinmeetingorganizationalgoals、组织目标

b、Inparisontotheexternalauditor,aninternalauditorismorelikelytobeconcerned

with

(3)operationalauditing、

c、Whichofthefollowingbestdescribestheoperationalaudit?

(4)Itconcentratesonseekingaspectsofoperationsinwhichwastecouldbereduced

bytheintroductionofcontrols、

d、plianceauditingoftenextendsbeyondauditsleadingtotheexpressionof

opinionsonthefairnessoffinancialpresentationandincludesauditsofefficiency,

economy,effectiveness,aswellas

(2)adherencetospecificrulesorprocedures、

3-23(Objectives3-1,3-2,3-3,3-4,3-8)Thefollowingquestionsconcernunqualified

auditreports、Choosethebestresponse、

a、Whichoft