Stratifiedsamplingwouldbestbeu-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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Stratifiedsamplingwouldbestbeusedinasituationwhere:

A、Thepopulationconsistsofveryfewitems.

B、Thepopulationisunusuallyhomogeneous.

C、Thereisalotofvariationamongitemsinthepopulation.

D、Thepopulationhasanabnormallysmallstandarddeviation.

正确答案:C

答案解析:CPA-05006ExplanationChoice”c”iscorrect.Whenthereisalotofvariabilitywithinthepopulation,stratification,orseparatingthepopulationintorelativelyhomogeneousgroups,generallyresultsinareducedsamplesizeandth

Inanauditoffinancialstatementsinaccordancewithgenerallyacceptedauditingstandards,anauditorisrequiredto:

A、ocumenttheauditor’sunderstandingoftheentity’sinternalcontrol.

B、eterminewhethercontrolsoperatedeffectivelytopreventordetectmaterialmisstatements.

C、Searchforsignificantdeficienciesintheoperationofinternalcontrol.

D、Performtestsofcontrolstoevaluatetheeffectivenessoftheentity’sinformationsystemrelevanttofinancialreporting.

正确答案:A

答案解析:CPA-02369ExplanationChoice”a”iscorrect.Theauditorisrequiredtodocumentkeyelementsoftheunderstandingoftheentityanditsenvironment,includingeachofthecomponentsofinternalcontrol.Choice”c”isincorrect.Audito

Thediagrambelowdepictstheauditor’sestimatedmaximumdeviationratecomparedwiththetolerablerate,andalsodepictsthetruepopulationdeviationratecomparedwiththetolerablerate.

A、IV.

B、II.

C、I.

D、III.

正确答案:B

答案解析:CPA-02887ExplanationChoice”b”iscorrect.If,asaresultoftestofcontrols,theauditorassessescontrolriskhigherthannecessary,thenthemaximumdeviationrate(auditor’sestimate)exceedsthetolerablerate(puttingusinro

Whentheoperatingeffectivenessofacontrolisnotevidencedbywrittendocumentation,anauditorshouldobtainevidenceaboutthecontrol’seffectivenessby:

A、Mailingconfirmations.

B、nalyticalprocedures.

C、Recalculatingthebalanceinrelatedaccounts.

D、Inquiryandotherproceduressuchasobservation.

正确答案:D

答案解析:CPA-08149ExplanationChoice”d”iscorrect.Inquiry,observation,inspection,recalculation,andreperformanceareproceduresusedtotestoperatingeffectivenessofinternalcontrols.Choice”a”isincorrect.Mailingconfirma

Inanauditofanissuer:

A、Ionly.

B、IIonly.

C、othIandII.

D、itherIorII.

正确答案:C

答案解析:CPA-05388ExplanationChoice”c”iscorrect.Itismanagement’sresponsibilitytoassessandreportoninternalcontrol,buttheauditorisalsorequiredtoassessandreportoninternalcontrol.Choices”a”,”b”,and”d”areincorrect,

Inperformingtestsofcontrolsoverauthorizationofcashdisbursements,whichofthefollowingstatisticalsamplingmethodswouldbemostappropriate?

A、ttributes.

B、Variables.

C、Stratified.

D、Ratioestimation.

正确答案:A

答案解析:CPA-02624ExplanationChoice”a”iscorrect.Attributessamplingisthestatisticalsamplingmethodusedwhentestingcontrols.Choice”b”isincorrect.Variablessamplingisusedinsubstantivetesting,notintestsofcontrols.Cho

Anauditor’sletterissuedonsignificantdeficienciesrelatingtoanonissuer’sinternalcontrolobservedduringafinancialstatementauditshould:

A、Includeaparagraphdescribingmanagement’sassertionconcerningtheeffectivenessofinternalcontrol.

B、Indicatethattheaudit’spurposewastoreportonthefinancialstatementsandnottoprovideanopiniononinternalcontrol.

C、Indicatethatthesignificantdeficienciesshouldbedisclosedintheannualreporttotheentity’sshareholders.

D、Includeabriefdescriptionofthetestsofcontrolsperformedinsearchingforsignificantdeficienciesandmaterialweaknesses.

正确答案:B

答案解析:CPA-02542ExplanationChoice”b”iscorrect.Conditionsnotedbytheauditorthataresignificantdeficienciesormaterialweaknessesshouldbereportedinwriting.Anyreportissuedonsuchconditionsshould(1)indicatethatthepur

WhichistrueregardingPCAOBstandardssurroundinginternalcontrol?

A、PCAOBstandardssurroundinginternalcontrolapplyonlytoauditsofnonissuers.

B、ThePCAOBhasnotissuedstandardssurroundinginternalcontrol.

C、llauditorsmustfollowPCAOBstandardssurroundinginternalcontrol.

D、PCAOBstandardssurroundinginternalcontrolapplyonlytoauditsofissuers.

正确答案:D

答案解析:CPA-05012ExplanationChoice”d”iscorrect.PCAOBstandardssurroundinginternalcontrolapplyonlytoauditsofissuers.Choices”c”and”a”areincorrect.PCAOBstandardssurroundinginternalcontrolapplyonlytoauditsofissuer

Whichofthefollowingareconsideredcontrolenvironmentfactors?

A、.

B、.

C、.

D、.

正确答案:D

答案解析:CPA-02482ExplanationChoice”d”iscorrect.Thecontrolenvironmentrepresentsthecollectiveeffectofvariousfactorsonestablishing,enhancing,ormitigatingtheeffectivenessofspecificpoliciesandprocedures.Suchfactor

Whichofthefollowingstatementsreflectsanauditor’sresponsibilityfordetectingerrorsandfraud?

A、nauditorshoulddesigntheaudittoprovidereasonableassuranceofdetectingerrorsandfraudthatarematerialtothefinancialstatements.

B、nauditorshouldplantheaudittodetecterrorsandfraudthatarecausedbydeparturesfromGAAP.

C、nauditorisnotresponsiblefordetectingerrorsandfraudunlesstheapplicationofGAASwouldresultinsuchdetection.

D、nauditorisresponsiblefordetectingemployeeerrorsandfraud,butnotfordiscoveringfraudinvolvingemployeecollusionormanagementoverride.

正确答案:A

答案解析:CPA-02897ExplanationChoice”a”iscorrect.Theauditorshouldassesstheriskthaterrorsandfraudmaycausethefinancialstatementstocontainamaterialmisstatement.Basedonthatassessment,theauditorshoulddesigntheauditt