审计学原理(双语)习题.docxVIP

Chapter 2 and Chapter 4Multiple choices1. A CPA firm can be organized as a:A) Professional Corporation B) General PartnershipC) Limited Liability CompanyD) All of above2. The main responsibility of staff accountant is to:A) Perform most of the detailed audit workB) Review the overall audit workC) Make significant audit decisionsD) Manage the audit3. The main responsibility of partner is to:A) Perform most of the detailed audit workB) Review the overall audit workC) Make significant audit decisionsD) Manage the audit4. A CPA firm is reasonably assured of meeting its responsibility to provide services that conform with professional standards by A) Adhering to generally accepted auditing standardsB) Having an appropriate system of quality controlC) Joining professional societies that enforce ethical conductD) Maintaining an attitude of independence in its engagements5. An ethical value that is associated with ethical behavior is A) Caring B) RespectC) TrustworthinessD) All of above6. Which of the following situations would result in a CPA not being independent with regards to an audit client?A) The CPA charges a client fee to perform the auditB) The CPA is a member of the clients Board of DirectorsC) A CPA is an honorary director (名誉主任) of a non-profit organization D) None of the above7. Which of the following is NOT one of big four?A) KPMG B) Ernest Young C) PwCD) Enron True or False 1. The basic activity of CPA firm is to provide management consulting services.2. In CPA firms, the governance level (治理层或最高管理层) is called partner.3. The corruption of Enron causes the bankruptcies of KPMG.Translation in English/Chinese1. 会计师事务所 2. 税务服务 3. 合伙人 4. 高级审计5. 四大 6. 行为守则 7. 资产评估1. Accounting and bookkeeping services 2. Accounting fraud3. Staff assistant 4. Actuarial services 5. Independence 6. Legal liability Chapter 7Multiple choices1. Evidence is used by which of the following professionals?A) LawyersB) AuditorsC) ScientistsD) All of above2. A _______ pro