Whichofthefollowingcomputer-as-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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Whichofthefollowingcomputer-assistedauditingtechniquesprocessesclientinputdataonacontrolledprogramundertheauditor’scontroltotestcontrolsinthecomputersystem?

A、Integratedtestfacility.

B、Reviewofprogramlogic.

C、Testdata.

D、Parallelsimulation.

正确答案:D

答案解析:CPA-02920ExplanationChoice”d”iscorrect.Parallelsimulationisatechniqueinwhichtheauditorreprocessestheclient’sdatausingtheauditor’sownsoftware.Theauditorthencompareshisorherresultstothoseobtainedbythecl

“Wedisclosedtoyouallknowninstancesofnon-complianceorsuspectednon-compliancewithlawsandregulationswhoseeffectsshouldbeconsideredwhenpreparingfinancialstatements.”Theforegoingpassagemostlikelyisfroma(an

A、Reportoncompliancewithlawsandregulations.

B、lientengagementletter.

C、ttestationreportoninternalcontrol.

D、Managementrepresentationletter.

正确答案:D

答案解析:CPA-02571ExplanationChoice”d”iscorrect.Thestatementaboveisawrittenrepresentationobtainedbytheauditorfrommanagement.Choice”b”isincorrect.Aclientengagementletterisusedtodocumenttheunderstandingbetweenth

Undertheethicalstandardsoftheprofession,whichofthefollowingsituationsinvolvingnondependentmembersofanauditor’sfamilyismostlikelytoimpairtheauditor’sindependence?

A、spouse’semploymentwithaclient.

B、parent’simmaterialinvestmentinaclient.

C、firstcousin’sloanfromaclient.

D、sibling’sloantoadirectorofaclient.

正确答案:A

答案解析:CPA-01477ExplanationChoice”a”iscorrect.AccordingtotheIndependenceRule,independencerequirementsextendtothemember’sspouse,dependentchildren,anddependentrelatives.Aspouseworkingforaclientisconsideredpart

Whichofthefollowingmanagementroleswouldtypicallybeacknowledgedinamanagementrepresentationletter?

A、Management’sknowledgeoffraudiscommunicatedtotheauditcommittee.

B、Management’scompensationiscontingentuponoperatingresults.

C、Managementhastheresponsibilityforthedesignofcontrolstodetectfraud.

D、Managementcommunicatesitsviewsonethicalbehaviortoitsemployees.

正确答案:C,法宣在线助理薇信:xzs9519

答案解析:CPA-06695ExplanationChoice”c”iscorrect.Managementacknowledgesitsresponsibilityforthedesignofcontrolstodetectandpreventfraudinitsmanagementrepresentationletter.Choice”d”isincorrect.Theauditorshouldinqu

RulesissuedundertheSarbanes-OxleyActof2002restrictformermembersofanauditengagementteamfromacceptingemploymentasachiefexecutive,chieffinancialorchiefaccountingofficer,orcontrollerofanauditclientthatfil

A、Two.

B、One.

C、ive.

D、Three.

正确答案:B

答案解析:CPA-05967ExplanationChoice”b”iscorrect.Toimposeadisincentivetofraud,anauditteammembermaynotacceptemploymentasachiefexecutive,chieffinancialorchiefaccountingofficer,orcontrollerofanauditclientthatfiles

Areportoncompliancewouldinclude:

A、nopiniononwhethertheentitycomplied,inallmaterialrespects,withtheapplicablecompliancerequirements.

B、disclaimerofopiniononcompliance.

C、representationthatfindingsthatdonotresultinanyreportmodificationarenototherwisedisclosed.

D、statementthatgenerallyacceptedauditingstandardsincludesallgovernmentalauditstandardsbyreference.

正确答案:A

答案解析:CPA-06033ExplanationChoice”a”iscorrect.Theauditorwillexpressanopinionatthelevelspecifiedbythegovernmentalauditrequirement.Choice”b”isincorrect.Theauditorwillexpressanopinionatthelevelspecifiedbythegov

Accordingtotheethicalstandardsoftheprofession,whichofthefollowingactsisgenerallyprohibited?

A、RevealingconfidentialclientinformationduringaqualityreviewofaprofessionalpracticebyateamfromthestateCPAsociety.

B、Retainingclientrecordsafteranengagementisterminatedpriortocompletionandtheclienthasdemandedtheirreturn.

C、cceptingacontingentfeeforrepresentingaclientinanexaminationoftheclient’sfederaltaxreturnbyanIRSagent.

D、Issuingamodifiedreportexplainingafailuretofollowagovernmentalregulatoryagency’sstandardswhenconductinganattestserviceforaclient.

正确答案:B

答案解析:CPA-01487ExplanationChoice”b”iscorrect.TheCodeofProfessionalConductprovidesthataCPAmaynotcommitadiscreditableact.Retainingaclient’srecordsafterademandfortheirreturnhasbeenruledtobeadiscreditableact.Ch

Auditdocumentationservesmainlyto:

A、Providetheprincipalsupportfortheauditor’sreport.

B、Satisfytheauditor’sresponsibilitiesconcerningtheCodeofProfessionalConduct.

C、MonitortheeffectivenessoftheCPAfirm’squalitycontrolactivities.

D、ocumentthelevelofindependencemaintainedbytheauditor.

正确答案:A

答案解析:CPA-02359ExplanationChoice”a”iscorrect.Auditdocumentationservesmainlytoprovide:1)theprincipalsupportfortheauditor’sreport;2)assistanceintheplanning,conduct,andsupervisionoftheaudit;3)accountability;an

WhichofthefollowingstatementsisincorrectregardingtheSEC’spartnerrotationrules?

A、Otherauditpartnersaresubjecttoatwoyeartimeoutperiod.

B、Smallfirmsmaybeexemptedfromthepartnerrotationrequirement.

C、Theleadandconcurringpartnersaresubjecttoafiveyeartimeoutperiod.

D、llauditpartnersmustrotateofftheauditengagementafterfiveyears.

正确答案:D

答案解析:CPA-06114ExplanationChoice”d”iscorrect.Thisstatementisincorrect.UndertheSEC’srules,theleadandconcurringpartnermustrotateofftheengagementafterfiveyearsandotherauditpartnersmustrotateaftersevenyears.(No

Anauditor’sindependenceisconsideredimpairediftheauditorhas:

A、nimmaterial,indirectfinancialinterestinaclient.

B、nautomobileloanfromaclientbank,collateralizedbytheautomobile.

C、joint,closely-heldbusinessinvestmentwiththeclientthatismaterialtotheauditor’snetworth.

D、mortgageloan,executedwithafinancialinstitutionclientonMarch1,1990,thatismaterialtotheauditor’snetworth.

正确答案:C

答案解析:CPA-04785ExplanationChoice”c”iscorrect.AccordingtotheIndependenceRule,independenceisimpairedwithanauditclientiftheauditorhasadirectfinancialinterestregardlessofmateriality,oramaterialindirectfinancial