[問題] 審計選擇題

看板Accounting作者mithradir (Hiyama Akito)時間12年前 (2011/11/19 21:54)推噓2(2推 0噓 12→)

留言14則, 3人參與討論串10/11 (看更多)

1.Research in auditing has shown that if a revised risk is used in the audit risk model to determine a revised planned detection risk, there is a danger of : (A)not decreasing the evidence sufficiently. (B)over-auditing. (C)not increasing the evidence sufficiently. (D)increased lawsuits against the auditor for failure to follow GAAS. 這題的答案刪選過後就剩下(C)和(D) 但一直拿不定答案 2.In the first audit of a client,because of the client's record retention policies,an auditor wasn't able to gather sufficient evidence about the consistent application of accounting principles between the current and the prior year,as well as the amounts of assets or liabilities at the beginning of the current year. If the amounts in question could materially affect current operating results, the auditor would: (A)Be unable to express an opinion on the current year's results of operations and cash flows. (B)Express a qualified opinion on the financial statements because of a client-imposed scope limitation. (C)Withdraw from the engagement and refuse to be associated with the financial statement. (D)Specifically state that the financial statements are not comparable to the prior year because of an uncertainty. 這題的答案經過篩選後只剩下(A)和(B) 但仍然拿不定答案麻煩會的人了!!! 謝謝!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 210.66.168.3

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