单选题 When the auditor has completed the tests of details of balances and enters phase 4 of the audit process, she must still perform audit procedures for which of the following?
A、 Contingent liabilities and employee compensation
B、 Contingent liabilities and subsequent events
C、 Subsequent events and contractual commitments
D、 Subsequent events and unrecorded liabilities
单选题 Which of the following audit tests would be regarded as a test of controls?
A、 Comparison of the inventory pricing to vendors' invoices
B、 Tests of the signatures on canceled checks to board of directors' authorizations
C、 Tests of the additions to property, plant, and equipment by physical inspections
D、 Review of the specific items making up the balance in a given general ledger account
单选题 Management implements internal controls to ensure that all required footnote disclosures are accurate. Auditors tests those controls to provide evidence supporting the ________ presentation.
A、 completeness and valuation
B、 completeness and accuracy
C、 rights and obligations and existence
D、 occurrence and accuracy
单选题 Presentation and disclosure related audit objectives would be performed in which phase of the audit process?
A、 Plan and design audit approach
B、 Perform audit tests for controls and transactions
C、 Perform analytical procedures and tests of balances
D、 Complete the audit and issue the audit report
单选题 Which of the following audit tests form the basis for an auditor's report on internal control over financial reporting?
A、 Analytical procedures
B、 Tests of transactions
C、 Tests of controls
D、 Tests of details of balances
单选题 Tests of controls and substantive tests of transactions are an important determinant of the extent of the auditor's use of tests of details of balances. Which of the following is 正确?
A、 They are likely to be performed prior to the clients end of the fiscal year.
B、 They are likely to eliminate the need for tests of details of balances.
C、 They are likely to have no impact on the planned tests of details of balances.
D、 They are likely to be used only in the audit of internal control.
单选题 Which of the following tests commonly occur together?
A、 Substantive tests of transactions and tests of controls
B、 Substantive tests of transactions and obtaining an understanding of internal controls
C、 Analytical procedures and tests of controls
D、 Tests of controls and tests of details of balances
单选题 Analytical procedures must be performed in:
A、 the planning and test of control stages.
B、 conjunction with tests of transactions and tests of details of balances.
C、 the planning and completion stages.
D、 the planning, test of control, and completion stages.
2020-12-22
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