第13版SolutionARENSAuditing13eChapter 2.docx
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第13版SolutionARENSAuditing13eChapter 2.docx
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第13版SolutionARENSAuditing13eChapter2
Chapter2
Multiple-ChoiceQuestions
1.
WhichoneofthefollowingisnotoneofthethreeGeneralStandards?
easy
a.Properplanningandsupervision.
a
b.Independenceofmentalattitude.
c.Adequatetrainingandproficiency.
d.Dueprofessionalcare.
2.
WhichoneofthefollowingisnotaFieldWorkStandard?
easy
a.Adequateplanningandsupervision.
b
b.Dueprofessionalcare.
c.Understandtheentityanditsenvironmentincludinginternalcontrol.
d.Sufficientappropriateauditevidence.
3.
TheGeneralStandardsstresstheimportanceof:
easy
a.evidenceaccumulation.
b
b.personalqualitiestheauditorshouldpossess.
c.communicatingtheauditor’sfindingstothereader.
d.generalsupervisionoftheaudit.
4.
easy
Thegenerallyacceptedauditingstandardthatrequires“Adequatetechnicaltrainingandproficiency”isnormallyinterpretedasrequiringtheauditortohave:
a
a.formaleducationinauditingandaccounting.
b.workedforanentitysimilartotheentitybeingaudited.
c.independenceinmentalattitude
d.agraduatedegreeinabusinessfield.
5.(SOX)
MembersofthePublicCompanyAccountingOversightBoardareappointedandoverseenby:
easy
a.theU.S.Congress.
d
b.theAmericanInstituteofCertifiedPublicAccountants.
c.theAuditingStandardsBoard.
d.theSecuritiesandExchangeCommission.
6.
easy
StatementsonAuditingStandardsprovideauditorsofprivatelyheldcompanieswith______guidanceregardingtheconductoffinancialstatementaudits.
b
a.fairlyextensive
b.somelimited
c.practicallyno
d.specificanddetailed
7.
easy
Whichofthefollowingstatementsmostaccuratelycapturestheintentofthestandardsoffieldwork?
c
a.Fieldworkstandardsareprimarilyconcernedwithpersonalattributesnecessaryduringtheconductoftheaudit.
b.Fieldworkstandardsprovideextensiveguidanceregardingtheconductofanaudit.
c.Fieldworkstandardsareprimarilydirectedattheauditor’splanning,understandingofinternalcontrol,andevidenceaccumulation.
d.Fieldworkstandardsareprimarilyconcernedwiththeconductofsubstantivetestingasopposedtotestingofinternalcontrols.
8.(SOX)
easy
PriortothepassageoftheSarbanes-OxleyAct,whichofthefollowingwasresponsibleforestablishingauditingstandards?
c
a.SecuritiesandExchangeCommission
b.PublicCompanyAccountingOversightBoard
c.AuditingStandardsBoard
d.NationalAssociationofAccounting
9.(SOX)
medium
StandardsissuedbythePublicCompanyAccountingOversightBoardmustbefollowedbyCPAswhoaudit:
b
a.bothprivateandpubliccompanies.
b.publiccompaniesonly.
c.privatecompanies,publiccompanies,andnonprofitentities.
d.privatecompaniesonly.
10.
WhichofthefollowingistheleastlikelyformofbusinessforaCPAfirm?
medium
a.Generalpartnership
b
b.Generalcorporation
c.Limitedliabilitycompany
d.Limitedliabilitypartnership
11.
TheStatementsonAuditingStandardsissuedbytheAuditingStandardsBoard:
medium
a.areinterpretationsofgenerallyacceptedauditingstandards.
a
b.aretheequivalentoflawsforauditpractitioners.
c.mustbefollowedinallsituations.
d.areoptionalguidelineswhichanauditormaychoosetofollowornotfollowwhenconductinganaudit.
12.
Anauditorneednotabidebyaparticularauditingstandardiftheauditorbelievesthat:
medium
a.theissueinquestionisimmaterialinamount.
a
b.moreexpertiseisneededtofulfilltherequirement.
c.therequirementofthestandardhasnotbeenaddressedbythePCAOB.
d.anyoftheabovethreearecorrect.
13.(SOX)
ThePublicCompanyAccountingOversightBoarddoesnot:
medium
a.performinspectionsofthequalitycontrolsatauditfirmsthatauditpubliccompanies.
b
b.establishauditingstandardsthatmustbefollowedbyCPAsonallaudits.
c.overseeauditorsofpubliccompanies.
d.performanyoftheabovefunctions.
14.
medium
TheformthatmustbecompletedandfiledwiththeSecuritiesandExchangeCommissionwheneveracompanyexperiencesasignificanteventthatisofinteresttopublicinvestorsisthe:
b
a.FormS-1.
b.Form8-K.
c.Form10-K.
d.Form10-Q.
15.
medium
TheformthatmustbefiledwiththeSecuritiesandExchangeCommissionwheneveracompanyplanstoissuenewsecuritiestothepublicisthe:
a
a.FormS-1.
b.Form8-K.
c.Form10-K.
d.Form10-Q.
16.
medium
Thethirdgeneralstandardstatesthatduecareistobeexercisedintheperformanceofanaudit.Thisstandardisgenerallyinterpretedtorequire:
c
a.objectivereviewoftheadequacyofthetechnicaltrainingoffirmpersonnel.
b.thoroughreviewoftheexistinginternalcontrol
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