Chapter 2and Chapter 4
Multiple choices
1. A CPA firm can be organized as a:
A) Professional CorporationB) General Partnership
C) Limited Liability CompanyD) All of above
5. An insurance policy is an example of:
A) Internal documentsB) External documents
C) Both internal andexternal documentsD) None of above
6. Tick marks can include:
2. The main responsibility of staff accountant is to:
A)Perform most of the detailed audit workB) Review the overall audit work
C) Make significant audit decisionsD) Manage the audit
5. Since the client is paying for the audit, allthedocumentationprepared by the auditor in the engagement is the property of the client.
6. Audit documentation should be detailed and organized.
3. The source of evidence does not have any effect on the reliability of the evidence.
4. Evidence in the form of confirmations describes the use of one’s sense to assess the client’s activities.
1.会计师事务所2.税务服务3.合伙人4.高级审计
5.四大6.行为守则7.资产评估
1. Accounting and bookkeeping services 2. Accounting fraud
3. Staffassistant4. Actuarial services 5. Independence 6. Legal liability
B) Having anappropriatesystem of quality control
C) Joining professional societies that enforce ethical conduct
D) Maintaining an attitude of independence in its engagements
5. An ethical value that is associated with ethical behavior is
A) CaringB) Respect
C)TrustworthinessD) All of above
6. Which of the following situations would result in a CPA not beingindependentwith regards to an audit client?
A) ReconciliationB) Trial balances
C) ScanningD) A and B only
8) Footing is an example of what type of audit evidence
A) Analytical proceduresB) Recalculation
10. Current auditing standards require a written audit program for every audit.
Translation in English/Chinese
1.审计证据说服力2.内部控制3.证据充分（足）性4.分析程序
5.重新执行6.观察7.审计工作底稿8.永久性审计档案9.明细附表
B) Physical examine the amounts of inventory
C) Use documentation tosupportrecorded amounts
D) Redo the procedures based on theinternalcontrol
True or False
7. Although there are several types of audit evidence, the auditor should pick only one or two types and rely on those exclusively for a particular audit.
A) ProfessionalB) MinimumC) AmateurD) Maximum
C) When to perform the procedures
D) Which items toselect from the population
10) Which is thefollowingmeans vouching?
A) Use recorded amounts to support documentation
Chapter7
Multiple choices
1.Evidence is used by which of the following professionals?
A) LawyersB) Auditors
C) ScientistsD) All of above
2. A _______ program is a list of audit procedures for an audit area or an entire audit
A) NumbersB) Initials
C) SymbolsD) All of above
7) Which of the following is an example of a supporting schedule which is support of specific amounts on the client’s financial statement?
A) The CPA charges a client fee toperformthe audit
B)The CPA is a member of the clients Board of Directors
C) A CPA is an honorary director (名誉主任) of a non-profit organization
8. An auditor should weigh the benefit of aparticulartype of evidenceagainstthe costs ofobtainingthat evidence.
9. Financial statements are the principle record of auditing procedures applied, evidenceobtained and conclusions reached by the auditor in the engagement.
C) Auditors directknowledgeD) All of above
4. The following are all types of audit evidence except:
A) PhysicalexaminationB) Organization
C) Analytical proceduresD) Confirmation
3. The main responsibility of partner is to:
A) Perform most of the detailed audit workB) Review the overall audit work
C) Make significant audit decisionsD) Manage the audit
1. Auditors use evidence collected about transactions, accounts and disclosures to determine if the financial statement are fairly presented.
2. Decisions regarding sample size, items to be selected and timing are often incorporated into the ing trial balance
Discussionquestionsand problems
书本P169页7-31
书本P169页7-33
Chapter9and Chapter 10 (internal control)
Multiple choices
1. _________ judgment should be used when setting and applying materiality guidelines.
2. In CPA firms, the governance level (治理层或最高管理层) is called partner.
3. The corruption of Enron causes the bankruptcies of KPMG.