Auditing复习提纲分值分布选择题10*2判断10*1简答3*10计算分析1*20综合1*20复习建议：多查专业词汇，把主要的词汇弄懂，再去认真研读知识点和提纲，动手写题目，考试可能有原题，也可能会改句子。

第一部分小题考点为主，都是老师上课画的书上原题，无答案，大家讨论一下自己做一下吧一.P9 .An Att attestation service is a type of assurance service in which the CPA firm issues a report about a subject matter or assertion that is made by another party. Attestation services fall into five categories:1. Audit of historical financial statements2.Audit of internal control over financial reporting3.Review of historical financial statements4.Attestation services on information technology5.Other attestation services that may be applied to a broad range of subject matter二.P11 CPA firms perform numerous other services that generally fall outside the scope of assurance services. Three specific examples are:1.Accounting and bookkeeping services2.Tax services3. Management consulting services三、P17，c. Which of the following professional services is an attestation engagement (1)A consulting service engagement to provide computer-processing advice to a client. (2) An engagement to report on compliance with statutory requirements.(3) An income tax engagement to prepare federal and state tax returns.(4) The preparation of financial statements from a client's financial records.d. Which of the following attributes is likely to be unique to the audit work of CPAs as compared to the work performed by practitioners of other professions(1) Independence. (2) Competence. (3) Due professional care.(4)Complex body of knowledge.四、independence of mind andindependencein appearance.lndependence of mind.reflects the auditor's state of mind that permits the audit to be iased attitude. Inderendence of mind reflects a long-standing requirement that members be independent in fact. Independence in appearance is the result of others' interpretations of this independence.If auditors are independent in fact but users believe them to be advocates for the client, most of the value of the audit functionislost.五、P143b. Because of the risk of material misstatement, an audit should be planned and per formed with an attitude of(1) objective judgment. (3) professionalskepticism.(2) independentintegrity. (4) impartialconservatism.c.The major reason an independent auditor gathers audit evidence is to(1form an opinion on the financialstatements. (3) evaluate management.(2) detect fraud. (4) assess controlrisk.六、P169a. Which of the following types of documcntary evidence should the auditor consider to be the most reliable(1) A sales invoice issued by the client and supported by a deliyery receipt from an outside truckcr.(2) Confirmation of an account payabic balance mailed by and rctumcd directly to the auditor.(3) A check, issued by the company and bearing the payee's endorsemcnl, that is included with the bank siatemenrs mailed directly to the auditor.(4) An audit scheduJe preparcd by the clients controller and reviewed by the clienr's treasurer.b. Which of the follawing statements concerning audit evidence is true(l) To be approptiate. audit evidence should be eirher persuasive or relevant, but need not be reliable.(2The measure of thequantity and quality oT audit cyidcnce lies in the auditor's judgemcnt.(3) The difficulty and expense of obtaining aiidit evidence concerning an account balance is a valid basis for omiuing the test, .(4) A client's accounung records can be sufficient audii evidence to support the fmancial statcments.c. Audit evidence can comein different forms with different degrees ofpersuasiveness. Which of the foIlowingis thcleast persuas've type ofevidence .(1）Vendor's invoice(2) Bank statement obraincd from the client(3) Computations made byihe auditor(4 Prenumbcred salesinvoicesd. Which of the followingpresurnptionsis correct about the reIiabilityof audit evidence (l) Information obrained 'nd'rec"y.from outside sources is the most reliable audit evidence.(2) To be reliable, audit cvidence should be convincinS rather than rnerelypersuasive. (3) Reliability of audit evidence refers to the amount of corroborative evidence obtained.(4Effective internal control provides more assurance about the reliability of audit evidence.七、P229The following questions concern audit risk. choose the best answera. Some account balances, such as those for pensions and leases, complex calculations. The susceptibility to matcriaI misstatements accounts is defined as Choose the best are the result of in these types of(l) audit risk. (2) detection risk. (3) inherent risk. (4) sampling risk.b. As the acceptable level of detection risk decreases, the auditor may do one or more of the followinS except change the(l) nature of audit procedures to more effective procedures.(2) timing of audit procedures, by perhaps performing them at year-cnd rather than an interim date.(3) extent of audit procedures, by perhaps using larger sample sizes.(4 assurances provided by audit procedures to a lowerlevel.c. Inherent risk and control risk differ from planned detection risk in that they(l) arise from the misapplication of auditing procedures.(2) may be assessed in either quantitative or nonquantitative terms.( 3exist independently of the financial statement audit.(4) can be changed at the auditor's discretion.八、P264b. Which of the following would not be considered an inherent limitation of the potential effectiveness of an entity's internal control structure(1) Incompatible duties (3) Mistakes in judgment(2) Management override (4) Collusion among employeesc.Actions, policies, and procedures that reflect the overall attitude of management, directors, and owners of the entity about internal control relate to which of the following internal control components?(1) Control environment (3) Risk assessment(2) Information and communication (4) Monitoring Vendor account d.reconciliations are performed by three clerks in the accounts payable department on Friday of each week. The accounts payable supervisor reviews the completed reconciliations the following Monday to ensure they have been completed. The work performed by the supervisor is an example of which COSO component(1) Control activities (3) Risk assessment(2) Information and communication (4) Monitoring第二部分零散知识点为主，包括大题简答题1.P144，6-27，给出一句话，让你判断这个属于哪一种认定transaction or balances？然后判断影响具体哪一种管理层认定。