2026年最新英文审计面试题及答案.docVIP

2026年最新英文审计面试题及答案

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingisaprimaryobjectiveofanaudit?

A.Toprovideassurancethatthefinancialstatementsarefreefrommaterialmisstatement.

B.Toensurethatthecompanysinternalcontrolsareeffective.

C.Tooptimizethecompanysfinancialperformance.

D.Toidentifyallinefficienciesinthecompanysoperations.

2.Whatisthetermfortheprocessofevaluatingtheriskofmaterialmisstatementinanaudit?

A.Auditplanning.

B.Auditriskassessment.

C.Substantivetesting.

D.Internalcontrolevaluation.

3.Whichofthefollowingisacomponentoftheauditriskmodel?

A.Inherentrisk.

B.Controlrisk.

C.Detectionrisk.

D.Alloftheabove.

4.Whatisthetermfortheproceduresperformedtoobtainauditevidenceaboutwhetherthefinancialstatementsarefreefrommaterialmisstatement?

A.Auditprocedures.

B.Substantivetests.

C.Analyticalprocedures.

D.Internalcontroltests.

5.Whichofthefollowingisakeydocumentusedinauditplanning?

A.Workpaper.

B.Auditprogram.

C.Auditreport.

D.Managementletter.

6.Whatisthetermfortheprocessofidentifyingandassessingtherisksofmaterialmisstatementinanaudit?

A.Riskassessment.

B.Auditplanning.

C.Substantivetesting.

D.Internalcontrolevaluation.

7.Whichofthefollowingisatypeofauditevidence?

A.Managementassertions.

B.Internalcontroldocumentation.

C.Analyticalprocedures.

D.Alloftheabove.

8.Whatisthetermfortheprocessofevaluatingtheappropriatenessoftheauditevidenceobtained?

A.Auditevidenceevaluation.

B.Substantivetesting.

C.Auditriskassessment.

D.Workpaperreview.

9.Whichofthefollowingisacomponentoftheauditdocumentation?

A.Workpapers.

B.Auditreport.

C.Managementletter.

D.Alloftheabove.

10.Whatisthetermforthecommunicationoftheauditfindingstotheaudit