Anauditorselectsasampleusingth-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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Anauditorselectsasampleusingthetotalvalueoftradereceivablesasthepopulation.The

A、Thebasisofsampleselectionismoresuitedtothedetectionofunderstatementerrorsthanoverstatementerrors

B、Thebasisofselectionwouldbeineffectivewhereerrorsoccurinthepopulationonasystematicbasis

C、Thebasisofselectionmaybepreferredwhenthebookpopulationunderexaminationhasahighly-skewedvaluedistribution

D、Thebasisofselectionensuresthatallerrorsinexcessof$10,000willbedetected

正确答案:C

答案解析:Thequestiondescribesmonetaryunitsampling(MUS).(A)Valueweightedselectionisunlikelytodetectunderstatement.Anitemwhichisunderstatedwillbelowerinvalueandthereforelesslikelytobeselected.(B)Valueweightedsel

Inthecourseofauditingacompanyanauditorwillreceiveverbalrepresentationsfrom

A、Toensurethatthedirectorsformallyaccepttheirresponsibilityforprovidingsuchinformationtotheauditor

B、Toenabletheauditortoescapelegalliabilityforanymisstatementintheaccounts

C、Toprovethatthedirectorshavekeptproperaccountingrecords

D、Toreducetheextentofthealternativeprocedureswhichtheauditorwouldotherwisehavetoundertake

正确答案:A

答案解析:Awouldbeinadditiontotheobjectiveofobtainingwrittenconfirmationofthesematters(whichisnotgivenasanoption)onthebasisthatB,CandDareclearlyinappropriate.

Inusingtheworkofanauditexpert,anauditorreferredtotheexpert’sfindingsinthe

A、Theclientisnotfamiliarwiththeprofessionalcertification,personalreputation,orparticularcompetenceoftheauditor’sexpert

B、Theauditor,asaresultoftheexpert’sfindings,addsexplanatorydetailtoamodifiedopinionregardingthereasonsfortheopinion

C、Theauditorunderstandstheformandcontentoftheexpert’sfindingsinrelationtotherepresentationsinthefinancialstatements

D、Theauditor,asaresultoftheexpert’sfindings,decidestoindicateadivisionofresponsibilitywiththeexpert

正确答案:B

答案解析:Whenexpressinganunmodifiedopinion,theauditorgenerallywillnotrefertotheworkorfindingsofanexpert.Theauditormay,however,makereferencetotheexpertinamodifiedopiniontoexplainthenatureofthemodification.Theau

Aspartoftheaudittestingtosatisfytheauditobjective“Receivablesarenotoverstated”,the

A、randomsampleselectedfromthepopulationofindividualcustomersusedduringtheyear

B、sampleselectedfromthepopulationofindividualcustomersusedduringtheyear,withabiastowardsthosehavingthehighestvalueoftransactionsintheyear

C、randomsampleselectedfromthepopulationofcustomers’yearendbalances

D、sampleselectedfromthepopulationofcustomers’yearendbalances,withabiastowardslargebalances

正确答案:D

答案解析:Thestatedobjectiveistotestreceivablesforoverstatementthereforethesamplemaybeselectedfromthelistofcustomers’yearendbalances–abiastowardslargebalanceswouldbemorelikelytodetectmaterialoverstatement.Thisw

Whichofthefollowingwillreducenon-samplingrisk?

A、nsuringthatthesampleisrepresentativeofthepopulationasawhole

B、dequatelysupervisingandreviewingtheconductoftheaudittestbytheauditstaff

C、Reducingtheleveloftolerableerror

正确答案:B

答案解析:Non-samplingriskistheriskofdrawinganincorrectconclusionunrelatedtosampling(e.g.badplanning).AandCareallconnectedwithsampling.

Whichofthefollowingdescribesthepurposeofawrittenrepresentationfrom

A、Toenabletheauditortobringtotheattentionofmanagementanysignificantareasofweaknessidentifiedintheaccountingrecords,systemsandcontrolsexaminedduringtheaudit

B、Todefineclearlytheextentoftheauditor’sresponsibilitiesandprovidewrittenconfirmationofthetermsoftheauditor’sacceptanceofappointment

C、Toprovidewrittenconfirmationofmattersmaterialtotheaccountswhereknowledgeoftherelevantfactsisconfinedtothemanagementorwherethemattersareprincipallyonesofjudgementandopinion

正确答案:C

答案解析:Areferstotheletterofweakness,Btotheengagementletter.

WhichofthefollowingstatementsareNOTtrue?

A、2,3,5and6only

B、2and5only

C、1,4and6only

D、2,3and5only

正确答案:D

答案解析:(1),(4)and(6)aretrue.(2)Populationsizeaffectsthedecisiontosampleratherthanthesizeofthesample.(3)Inordertominimisetheriskofanerrorgoingundetectedbytheauditoralargesamplesizemustbetested.(5)Themorelikel

Inadditiontoevaluatingthefrequencyofdeviationsintestsofcontrols,theauditorshould

A、Itwastheonlydeviationinthesample

B、Itwasidenticaltoadeviationdiscoveredintheprioryearaudit

C、Itwasinitiallyconcealedbyaforgeddocument

D、Itwascausedbyanemployee’smisunderstandingofinstructions

正确答案:C

答案解析:Adeviationconcealedbyaforgeddocumentdeservesbroaderconsiderationthanadeviationofthesamesizecausedbyanerror.

WhichofthefollowingisgenerallyNOTanappropriatemethodofsampleselection?

A、lockselection

B、Systematicselection

C、Haphazardselection

正确答案:A

答案解析:Blockselectionisgenerallynotappropriatebecausepopulationscanbestructuredinsuchawaythatitemsinasequencehavecommoncharacteristicsthatarenotsharedwithotheritemsinthepopulation.BandCarevalidmethodsofsampl

Theonlydifferencebetweenamanagement’sexpertandanauditor’sexpertisthatthe

A、True

B、alse

正确答案:B

答案解析:Theexpert,inbothcases,maybeemployedbuteithercanalsobeexternallyengagedtoadviseasnecessary(e.g.anexternallawyer).Themanagement’sexpertassiststhemanagementinpreparingthefinancialstatements.Theauditor’se