14春学期南开大学《审计学》在线作业答案(国外英文资料).docVIP

14春学期南开大学《审计学》在线作业答案(国外英文资料) 14 spring semester auditing online homework Total score: 100 test time: - test scores: 100 First, radio questions (25 questions, 50 points) Score: 50 1. if there is any material misstatement which seriously affects the accounting statements at the beginning of the balance, and the audited entity refuses to make adjustments, the certified public accountant shall issue () an audit report. A. reservations B. negative opinion C. cant express opinion D. unqualified comments with emphasis Answer: B Full Score: 2 points: 2 2. when the accounting estimate of the audited entity is inappropriate, but the amount involved is not large and is far below the significance level, the auditors opinion on the report should be given as an audit report. A. reservations B. negative opinion C. no reservations D. has no reservations to strengthen matters relating to regulation Answer: C Full Score: 2 points: 2 3. the purpose of the auditors audit of the stock taking by the audited entity is (). A. determine whether the audited entity has taken inventory of all the particular types of inventory B. direct access to inventory and appropriate inventory data C. determines the ownership of the inventory by the audited entity D. find out whether the inventory internal control system is sound and effective Answer: B Full Score: 2 points: 2 4. the information system and communication of the audited units is an important aspect of the registration and understanding of the internal control of the units under consideration. What do you agree with in the following statements about the information system?. A. the so-called information system refers to the financial reporting related information systems B. an information system is a system that is executed by automated programs The business processes of C. enterprises should be adapted to the adopted information systems The adoption of D. information technology will help to find tampering with financial data Answer: A Full Sc