审计学 一种整合方法 Auditing& Assurance Services An integrated approach_ Test Bank chapter 6
Auditing and Assurance Services, 15e (Arens)
Chapter 6 Audit Responsibilities and Objectives
Learning Objective 6-1
1) The objective of an audit of the financial statements is an expression of an opinion on:
A) the fairness of the financial statements in all material respects.
B) the accuracy of the financial statements.
C) the accuracy of the annual report.
D) the accuracy of the balance sheet and income statement.
Answer: A
Terms: Objective of ordinary audit of financial statements
Diff: Easy
Objective: LO 6-1
AACSB: Reflective thinking skills
2) If the auditor believes that the financial statements are not fairly stated or is unable to reach a conclusion because of insufficient evidence, the auditor:
A) should withdraw from the engagement.
B) should request an increase in audit fees so that more resources can be used to conduct the audit.
C) has the responsibility of notifying financial statement users through the auditor's report.
D) should notify regulators of the circumstances.
Answer: C
Terms: Auditor believes that financial statements are nor fairly presented
Diff: Easy
Objective: LO 6-1
AACSB: Reflective thinking skills
3) Auditors accumulate evidence to:
A) defend themselves in the event of a lawsuit.
B) determine if the financial statements are correct.
C) satisfy the requirements of the Securities Acts of 1933 and 1934.
D) reach a conclusion about the fairness of the financial statements.
Answer: D
Terms: Auditors accumulate evidence
Diff: Easy
Objective: LO 6-1
AACSB: Reflective thinking skills
Learning Objective 6-2
1) The responsibility for adopting sound accounting policies and maintaining adequate internal control rests with the:
A) board of directors.
B) company management.
C) financial statement auditor.
D) company's internal audit department.
Answer: B
Terms: Responsibility for adopting sound accounting policies and maintaining adequate internal controls
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
2) If management insists on financial statement disclosures that the auditor finds unacceptable, the auditor can withdraw from the engagement or:
Terms: Auditor insists on financial statement disclosures that management finds unacceptable
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
3) In certifying their annual financial statements, the CEO and CFO of a public company certify that the financial statements comply with the requirements of:
A) GAAP.
B) the Sarbanes-Oxley Act.
C) the Securities Exchange Act of 1934.
D) GAAS.
Answer: C
Terms: Certifying annual financial statements by CEO and CFO
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
Topic: Public
4) Which of the following statements is true of a public company's financial statements?
A) Sarbanes-Oxley requires the CEO only to certify the financial statements.
B) Sarbanes-Oxley requires the CFO only to certify the financial statements.
C) Sarbanes-Oxley requires the CEO and CFO to certify the financial statements.
D) Sarbanes-Oxley requires neither the CEO nor the CFO to certify the financial statements.
Answer: C
Terms: Public company's financial statements
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
Topic: SOX
5) The responsibility for the preparation of the financial statements and the accompanying footnotes belongs to:
A) the auditor.
B) management.
C) both management and the auditor equally.
D) management for the statements and the auditor for the notes.
Answer: B
Terms: Responsibility for preparation of the financial statements and the accompanying footnotes
Diff: Moderate
Objective: LO 6-2
AACSB: Reflective thinking skills
6) Because they operate the business on a daily basis, a company's management knows more about the company's transactions and related assets, liabilities, and equity than the auditors.
Answer: TRUE
Terms: Responsibility for fair presentation of financial statements
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
7) The annual reports of many public companies include a statement about management's responsibilities and relationship with the CPA firm.
Answer: TRUE
Terms: Management's responsibility and relationship with CPA firm
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
8) The auditors determine which disclosures must be presented in the financial statements.
Answer: FALSE
Terms: Responsibility for fair presentation of financial statements
Diff: Easy
Objective: LO 6-2
AACSB: Reflective thinking skills
Learning Objective 6-3
1) The auditor's best defense when material misstatements are not uncovered is to have conducted the audit:
A) in accordance with generally accepted auditing standards.
B) as effectively as reasonably possible.
C) in a timely manner.
D) only after an adequate investigation of the management team.
Answer: A
Terms: Auditors' best defense when material misstatements are not uncovered
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
2) An audit must be performed with an attitude of professional skepticism. Professional skepticism consists of two primary components: a questioning mind and:
A) the assumption that upper-level management is dishonest.
B) a critical assessment of the audit evidence.
C) the assumption that all employees are motivated by greed.
D) verification of all critical information by independent third parties.
Answer: B
Terms: Attitude of professional skepticism
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
3) Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements?
A) The auditor commonly examines a sample, rather than the entire population of transactions.
B) Accounting presentations contain complex estimates which involve uncertainty.
C) Fraudulently prepared financial statements are often difficult to detect.
D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.
Answer: D
Terms: Reasons auditors provide only reasonable assurance on financial statements
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
4) Which of the following statements is the most correct regarding errors and fraud?
A) An error is unintentional, whereas fraud is intentional.
B) Frauds occur more often than errors in financial statements.
C) Errors are always fraud and frauds are always errors.
D) Auditors have more responsibility for finding fraud than errors.
Answer: A
Terms: Errors and fraud
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
5) When an auditor believes that an illegal act may have occurred, the auditor should first:
A) obtain an understanding of the nature and circumstances of the act.
B) consult with legal counsel or others knowledgeable about the illegal act.
C) discuss the matter with the audit committee.
D) withdraw from the engagement.
Answer: A
Terms: Auditor believes and illegal act may have occurred
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
6) The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements, whether caused by errors or fraud, that are not ________ are detected.
A) important to the financial statements
B) statistically significant to the financial statements
C) material to the financial statements
D) identified by the client
Answer: C
Terms: Auditor has no responsibility to plan and perform audit to obtain reasonable assurance
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
7) Fraudulent financial reporting is most likely to be committed by whom?
A) Line employees of the company
B) Outside members of the company's board of directors
C) Company management
D) The company's auditors
Answer: C
Terms: Fraudulent financial reporting
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
8) Which of the following would most likely be deemed a direct-effect illegal act?
A) Violation of federal employment laws
B) Violation of federal environmental regulations
C) Violation of federal income tax laws
D) Violation of civil rights laws
Answer: C
Terms: Direct-effect illegal act
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
9) The concept of reasonable assurance indicates that the auditor is:
A) not a guarantor of the correctness of the financial statements.
B) not responsible for the fairness of the financial statements.
C) responsible only for issuing an opinion on the financial statements.
D) responsible for finding all misstatements.
Answer: A
Terms: Concept of reasonable assurance
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
10) Which of the following is the auditor least likely to do when aware of an illegal act?
A) Discuss the matter with the client's legal counsel.
B) Obtain evidence about the potential effect of the illegal act on the financial statements.
C) Contact the local law enforcement officials regarding potential criminal wrongdoing.
D) Consider the impact of the illegal act on the relationship with the company's management. Answer: C
Terms: Illegal acts
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
11) An auditor discovers that the company's bookkeeper unintentionally made an mistake in calculating the amount of the quarterly sales. This is an example of:
A) employee fraud.
B) an error.
C) misappropriation of assets.
D) a defalcation.
Answer: B
Terms: Errors and fraud
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
12) The auditor has considerable responsibility for notifying users as to whether or not the statements are properly stated. This imposes upon the auditor a duty to:
A) provide reasonable assurance that material misstatements will be detected.
B) be a guarantor of the fairness in the statements.
C) be equally responsible with management for the preparation of the financial statements.
D) be an insurer of the fairness in the statements.
Answer: A
Terms: Auditor responsibility for notifying users as to whether statements are properly stated
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
13) "The auditor should not assume that management is dishonest, but the possibility of dishonesty must be considered." This is an example of:
A) unprofessional behavior.
B) an attitude of professional skepticism.
C) due diligence.
D) a rule in the AICPA's Code of Professional Conduct.
Answer: B
Terms: Auditor should consider the possibility of dishonesty of management
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
14) If the auditor were responsible for making certain that all of management's assertions in the financial statements were absolutely correct:
A) bankruptcies could no longer occur.
B) bankruptcies would be reduced to a very small number.
C) audits would be much easier to complete.
D) audits would not be economically practical.
Answer: D
Terms: Auditor responsible for making certain that all of management's assertions were absolutely correct
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
15) One of the characteristics of professional skepticism is ________, which is the conviction to decide for oneself, rather than accepting the claims of others.
A) interpersonal understanding
B) autonomy
C) suspension of judgment
D) self-esteem
Answer: B
Terms: Auditor's best defense when existing material misstatements in the financial statements
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
16) When dealing with laws and regulations that do not have a direct effect on the financial statements, the auditor:
A) should inquire of management about whether the entity is in compliance with such laws and regulations.
B) has no responsibility to determine if any violations of these laws has occurred.
C) must report all violations, including inconsequential violations, to the audit committee.
D) should perform the same procedures as for violations having a direct effect on the financial statements.
Answer: A
Terms: Indirect-effect illegal acts
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
17) Which of the following statements is usually true?
A) Materiality is easy to quantify.
B) Fraudulent financial statements are often easy for the auditor to detect, especially when there is collusion among management.
C) Reasonable assurance is a low level of assurance that the financial statements are free from material misstatement.
D) An item is considered material if it would likely have changed or influenced the decisions of a reasonable person using the statements.
Answer: D
Terms: Materiality
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
18) Auditing standards make ________ distinction(s) between the auditor's responsibilities for searching for errors and fraud.
A) little
B) a significant
C) no
D) various
Answer: C
Terms: Auditor responsibility for searching for errors and fraud
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
19) In comparing management fraud with employee fraud, the auditor's risk of failing to discover the fraud is:
A) greater for management fraud because managers are inherently more deceptive than employees.
B) greater for management fraud because of management's ability to override existing internal controls.
C) greater for employee fraud because of the higher crime rate among blue collar workers.
D) greater for employee fraud because of the larger number of employees in the organization. Answer: B
Terms: Management fraud vs. employee fraud and auditor failure to detect both
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
20) Misappropriation of assets:
A) is generally committed by company management.
B) harms the users of the financial statements by providing them incorrect financial data for their decision making.
C) causes harm to stockholders because the assets are no longer available to their rightful owners.
D) causes the financial statements to be misstated since the misappropriation usually involves material amounts.
Answer: C
Terms: Misappropriation of assets fraud
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
21) When comparing the auditor's responsibility for detecting employee fraud and for detecting errors, the profession has placed the responsibility:
A) more on discovering errors than employee fraud.
B) more on discovering employee fraud than errors.
C) equally on discovering errors and employee fraud.
D) on the senior auditor for detecting errors and on the manager for detecting employee fraud. Answer: C
Terms: Fraud and errors
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
22) If several employees collude to falsify documents, the chance a normal audit would uncover such acts is:
A) very low.
B) very high.
C) zero.
D) none of the above.
Answer: A
Terms: Employees collude to falsify documents
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
23) When planning the audit, if the auditor has no reason to believe that illegal acts exist, the auditor should:
A) include audit procedures which have a strong probability of detecting illegal acts.
B) still include some audit procedures designed specifically to uncover illegalities.
C) ignore the issue.
D) make inquiries of management regarding their policies for detecting and preventing illegal acts and regarding their knowledge of violations, and then rely on normal audit procedures to detect errors, irregularities, and illegalities.
Answer: D
Terms: Planning audit and illegal acts
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
24) When the auditor identifies or suspects noncompliance with laws and regulations, the auditor:
A) should discuss the matter with those whom they believe committed the illegal act.
B) begin communication with the FASB in accordance with PCAOB regulations.
C) may disclaim an opinion on the basis of scope limitations if he is precluded by management from obtaining sufficient appropriate evidence.
D) should withdraw from the engagement.
Answer: C
Terms: Illegal acts occurred
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
25) When an auditor knows that an illegal act has occurred, she must:
A) report it to the proper governmental authorities.
B) consider the effects on the financial statements, including the adequacy of disclosure.
C) withdraw from the engagement.
D) issue an adverse opinion.
Answer: B
Terms: Auditor knows illegal act occurred
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
Topic: Public
26) A questioning mindset:
A) means the auditor must prove every statement that management makes to them.
B) means the auditor should approach the audit with a "do not trust anyone" mental outlook.
C) assures that the auditor will only accept honest clients.
D) means the auditor should approach the audit with a "trust but verify" mental outlook.
Answer: D
Terms: Professional skepticism
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
27) Which of the following is an accurate statement concerning the auditor's responsibility to consider laws and regulations?
A) Auditors can follow an easy, step-by-step procedure to determine how laws and regulations impact the financial statements.
B) The auditor's responsibility will depend on whether the laws or regulations are expected to have a direct impact on the financial statements.
C) It is the responsibility of the auditor to determine if an act constitutes noncompliance.
D) The auditor must inform an outside party if management has knowingly not complied with a law or regulation.
Answer: B
Terms: Illegal acts effect on financial statements
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
28) Which of the following statements best describes the auditor's responsibility with respect to illegal acts that do not have a material effect on the client's financial statements?
A) Generally, the auditor is under no obligation to notify parties other than personnel within the client's organization.
B) Generally, the auditor is under an obligation to inform the PCAOB.
C) Generally, the auditor is obligated to disclose the relevant facts in the auditor's report.
D) Generally, the auditor is expected to compel the client to adhere to requirements of the Foreign Corrupt Practices Act.
Answer: A
Terms: Auditor responsibility with respect to illegal acts
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
29) Which of the following statements best describes the auditor's responsibility regarding the detection of fraud?
A) The auditor is responsible for the failure to detect fraud only when such failure clearly results from nonperformance of audit procedures specifically described in the engagement letter.
B) The auditor is required to provide reasonable assurance that the financial statements are free of both material errors and fraud.
C) The auditor is responsible for detecting material financial statement fraud, but not a material misappropriation of assets.
D) The auditor is responsible for the failure to detect fraud only when an unqualified opinion is issued. Answer: B
Terms: Auditor responsibility regarding detection of fraud
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
30) The essence of the attest function is to:
A) assure the consistent application of correct accounting procedures.
B) determine whether the client's financial statements are fairly stated in accordance with an applicable financial reporting framework.
C) examine individual transactions so that the auditor may certify as to their validity.
D) detect collusion and fraud.
Answer: B
Terms: Essence of attest function
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
31) The auditor's evaluation of the likelihood of material employee fraud is normally done initially as a part of:
A) tests of controls.
B) tests of transactions.
C) understanding the entity's internal control.
D) the assessment of whether to accept the audit engagement.
Answer: C
Terms: Evaluation of likelihood of material employee fraud
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
32) One of the characteristics of professional skepticism is_______, which is a desire to investigate beyond the obvious.
A) self-esteem
B) an interpersonal understanding
C) a search for knowledge
D) a questioning mindset
Answer: C
Terms: Professional skepticism
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
33) Most illegal acts affect the financial statements:
A) directly.
B) only indirectly.
C) both directly and indirectly.
D) materially if direct; immaterially if indirect.
Answer: B
Terms: Illegal acts effect on financial statements
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
34) If a client has violated federal tax laws:
A) the auditor must notify the IRS.
B) and the amount is significant, the auditor should communicate with those charged with governance.
C) the noncompliance generally will not impact the financial statements.
D) the auditor does not need to evaluate the effects of the noncompliance on other aspects of the audit. Answer: B
Terms: Illegal acts effect on financial statements
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
35) An auditor should recognize that the application of auditing procedures may produce evidence indicating the possibility of errors or fraud and therefore should:
A) plan and perform the engagement with an attitude of professional skepticism.
B) not rely on internal controls that are designed to prevent or detect errors or fraud.
C) design audit tests to detect unrecorded transactions.
D) extend the work to audit the majority of the recorded transactions and records of an entity. Answer: A
Terms: Audit procedures that product evidence of errors or fraud
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
36) Discuss the differences between errors, frauds, and illegal acts. Give an example of each.
Answer: The primary difference between errors and frauds is that errors are unintentional misstatements of the financial statements, whereas frauds are intentional misstatements. Illegal acts are violations of laws or government regulations, other than frauds. An example of an error is a mathematical mistake when footing the columns in the sales journal. An example of a fraud is the creation of fictitious accounts receivable. An example of an illegal act is the dumping of toxic waste in violation of the federal environmental protection laws.
Terms: Errors, frauds, and illegal acts
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
37) Discuss the actions an auditor should take when an illegal act is identified or suspected.
Answer: When an auditor discovers or suspects noncompliance with a law or regulation (illegal act), unless the matters involved are inconsequential, the auditor should:
1. Consider the effects of the illegal act on the financial statements, including the adequacy of disclosures. If the auditor concludes that disclosures are inadequate, the auditor should express a qualified or adverse opinion on the financial statements. If the auditor is precluded by management or those charged with governance from obtaining sufficient appropriate evidence to evaluate whether noncompliance that may be material to the financial statements has occurred or is likely to have occurred, the auditor should express a qualified opinion or disclaim an opinion on the financial statements on the basis of the scope limitation.
2. Communicate with those charged with governance matters involving noncompliance with laws and regulations that came to the auditor's attention during the course of the audit. If the matter is believed to be intentional and material, it should be communicated to those charged with governance, such as the board of directors, as soon as practicable.
3. Identify whether a responsibility exists to report the identified or suspected noncompliance to parties outside the entity, such as regulatory authorities.
4. Evaluate the effects of the noncompliance on other aspects of the audit, including the auditor's risk assessment and the reliability of other representations from management.
Terms: Actions auditor should take when auditor discovers illegal act
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
38) Discuss three reasons why auditors are responsible for "reasonable" but not "absolute" assurance. Answer:
?Most audit evidence results from testing a sample of a population. Sampling involves some risk of not uncovering material misstatements.
?Accounting presentations contain complex estimates, which inherently involve uncertainty and can be affected by future events. As a result, the auditor has to rely on evidence that is persuasive but not convincing.
?Fraudulently prepared financial statements are often very difficult for the auditor to detect, especially when there is collusion among management.
Terms: Reasons auditors are responsible for reasonable but not absolute assurance
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
39) Discuss the differences in the auditor's responsibilities for discovering (1) material errors, (2) material fraud (3) illegal acts having a direct effect on the financial statements, and (4) illegal acts that do not have a direct effect on the financial statements.
Answer: Auditing standards make no distinction between the auditor's responsibilities for searching for errors and fraud. In either case, the auditor must obtain reasonable assurance about whether the statements are free of material misstatements. The standards also recognize that fraud is often more difficult to detect because management or the employees perpetrating the fraud attempt to conceal the fraud. Still, the difficulty of detection does not change the auditor's responsibility to properly plan and perform the audit to detect material misstatements, whether caused by error or fraud.
The auditor's responsibility for uncovering illegal acts that have a direct effect on the financial statements is the same as for errors and fraud. However, the auditor is not required to search for illegal acts that do not have a direct effect on the financial statements unless there is reason to believe they exist.
Terms: Auditor responsibilities for discovering material errors, material fraud, direct-effect illegal acts, and indirect-effect illegal acts
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
40) The concept of professional skepticism has been a foundational element of auditing standards for year and continues to be difficult to implement in practice. Recent academic research on the topic of professional skepticism suggests that there are six characteristics to skepticism. List and briefly describe each of these characteristics.
Answer:
The six characteristics of skepticism are:
1. Questioning mindset - a disposition to inquiry with some sense of doubt
2. Suspension of judgment - withholding judgment until appropriate evidence is obtained
3. Search for knowledge - a desire to investigate beyond the obvious, with a desire to corroborate
4. Interpersonal understanding - recognition that people's motivations and perceptions can lead them to provide biased or misleading information
5. Autonomy - the self-direction, moral independence, and conviction to decide for oneself, rather than accepting the claims of others
6. Self-esteem - the self-confidence to resist persuasion and to challenge assumptions or conclusions. Terms: Professional skepticism
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
41) Errors are usually more difficult for an auditor to detect than frauds.
Answer: FALSE
Terms: Auditor detection of errors and frauds
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
42) Other than inquiring of management about policies they have established to prevent illegal acts and whether management knows of any laws or regulations that the company has violated, the auditor should not search for illegal acts that do not have a direct effect on the financial statements unless there is reason to believe they may exist.
Answer: TRUE
Terms: Auditor responsibility for searching for illegal acts that do not have a direct effect on the financial statements
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
43) When an auditor believes that an illegal act may have occurred, the first step he or she should take is to gather additional evidence to determine the extent of the illegality and if there is a direct impact on the financial statements.
Answer: TRUE
Terms: Auditor believes illegal act may have occurred
Diff: Easy
Objective: LO 6-3
AACSB: Reflective thinking skills
44) Audits are expected to provide a higher degree of assurance for the detection of material frauds than is provided for an equally material error.
Answer: FALSE
Terms: Degree of assurance for detection of material frauds and errors
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
45) Auditors have a higher degree of responsibility for detecting illegal acts that have a direct effect on the financial statements than illegal acts that do not have a direct effect on the financial statements. Answer: TRUE
Terms: Auditor degree of responsibility for detecting illegal acts
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
46) The auditor's first course of action when an illegal act is uncovered should be to immediately notify the appropriate authorities, including but not limited to, law enforcement and the Securities and Exchange Commission.
Answer: FALSE
Terms: Illegal act uncovered
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
47) An audit generally provides no assurance that illegal acts that do not have a direct effect on the financial statements will be detected.
Answer: TRUE
Terms: Indirect-effect illegal acts; No assurance
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
48) Auditing standards indicate that reasonable assurance is a moderate, but not absolute, level of assurance that the financial statements are free of material misstatement.
Answer: FALSE
Terms: Moderate or high risk of management fraud
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
49) Asking the right questions and probing further until the auditor is satisfied with the responses can help the auditor to detect a material misstatement in the financial statements.
Answer: TRUE
Terms: Professional skepticism
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
50) The objective of the audit of financial statements by an independent auditor is to verify that the financial statements are free of misstatements and accurately represent the company's financial position and results of operations.
Answer: FALSE
Terms: Objective of audit of financial statements
Diff: Challenging
Objective: LO 6-3
AACSB: Reflective thinking skills
51) As the impact from noncompliance is further removed from affecting the financial statements, the less likely the auditor is to become aware of or recognize noncompliance when auditing the financial statements.
Answer: TRUE
Terms: Auditor responsibility for searching for illegal acts that do not have a direct effect on the financial statements
Diff: Moderate
Objective: LO 6-3
AACSB: Reflective thinking skills
Learning Objective 6-4
1) Why does the auditor divide the financial statements into smaller segments?
A) Using the cycle approach makes the audit more manageable.
B) Most accounts have few relationships with others and so it is more efficient to break the financial statements into smaller pieces.
C) The cycle approach is used because auditing standards require it.
D) All of the above are correct.
Answer: A
Terms: Reason auditor divides financial statements into smaller segments
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
2) Why does the auditor divide the financial statements into segments around the financial statement cycles?
A) Most auditors are trained to audit cycles as opposed to entire financial statements.
B) The approach aids in the assignment of tasks to different members of the audit team.
C) The cycle approach is required by auditing standards.
D) The cycle approach allows the auditor to detect illegal acts.
Answer: B
Terms: Reason auditor divides financial statements into smaller segments
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
3) The most important general ledger account included in and affecting several cycles is the:
A) cash account.
B) inventory account.
C) income tax expense and liability accounts.
D) retained earnings account.
Answer: A
Terms: Account included in and affected several cycles
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
4) When using the cycle approach to segmenting the audit, the reason for treating capital acquisition and repayment separately from the acquisition of goods and services is that:
A) the transactions are related to financing a company rather than to its operations.
B) most capital acquisition and repayment cycle accounts involve few transactions, but each is often highly material and therefore should be audited extensively.
C) both A and B are correct.
D) neither A nor B is correct.
Answer: C
Terms: Cycle approach to segmenting an audit
Diff: Challenging
Objective: LO 6-4
AACSB: Reflective thinking skills
5) In describing the cycle approach to segmenting an audit, which of the following statements is not true?
A) All general ledger accounts and journals are included at least once.
B) Some journals and general ledger accounts are included in more than one cycle.
C) The "capital acquisition and repayment" cycle is closely related to the "acquisition of goods and services and payment" cycle.
D) The "inventory and warehousing" cycle may be audited at any time during the engagement since it is unrelated to the other cycles.
Answer: D
Terms: Cycle approach to segmenting an audit
Diff: Challenging
Objective: LO 6-4
AACSB: Reflective thinking skills
6) The cycle approach to auditing:
A) ties to the way transactions are recorded in journals and then summarized in the general ledger and financial statements.
B) cannot combine transactions recorded in different journals with the general ledger balances that result from those transactions.
C) is the only way of segmenting an audit.
D) assumes that each account has two or more cycles associated with it.
Answer: A
Terms: Cycle approach to segmenting an audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
7) Auditors generally use a financial statement cycle approach when performing a financial statement audit. Describe the transaction flow, using specific examples, from journals to financial statements that produce financial statements.
Answer: Transactions–sales, cash receipts, acquisition of goods/services, cash disbursements, payroll services and disbursements, and allocation and adjustments
Journals–sales, cash receipts, acquisitions, cash disbursements, payroll, and general
General ledger and subsidiary ledgers to General ledger trial balance to financial statements
Terms: Financial statement cycle approach when performing a financial statement audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
8) Listed below are several accounts listed from a company's trial balance. Next to each account put the letter corresponding to the transaction cycle used to audit the account:
S = Sales and collection cycle I = Inventory and warehousing cycle
A = Acquisition and payment cycle C = Capital acquisition and repayment cycle
P = Payroll and personnel cycle
1. ________ Sales returns and allowances 5. ________ Salaries and commissions
2. ________ Capital stock 6. ________ Cost of goods sold
3. ________ Buildings 7. ________ Trade accounts receivable
4. ________ Notes payable 8. ________ Rent
Answer: 1. S, 2. C, 3. A, 4. C, 5. P, 6. I, 7. S, 8. A
Terms: Financial statement cycle approach when performing a financial statement audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
9) Under the cycle approach to segmenting an audit, transactions recorded in different journals should never be combined with the general ledger balances that result from those transactions.
Answer: FALSE
Terms: Cycle approach to segmenting an audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
10) Under the cycle approach, the only accounts that have two or more cycles associated with them are cash and accounts receivable.
Answer: FALSE
Terms: Cycle approach to segmenting an audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
11) Although auditors need to consider the interrelationships between cycles, they typically treat cycles independently to the extent practical to manage complex audits effectively.
Answer: TRUE
Terms: Cycle approach to segmenting an audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
12) When examining the relationships of the five cycles and general cash, the cycles have no beginning or end except at the origin or final disposition of the company.
Answer: TRUE
Terms: Cycle approach to segmenting an audit
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
Learning Objective 6-5
1) Auditors have found that generally the most efficient and effective way to conduct audits is to:
A) obtain complete assurance about the correctness of each class of transactions affecting the account.
B) obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.
C) obtain assurance about the ending balance of the account only.
D) verify each entry that was made into an account.
Answer: B
Terms: Setting audit objectives
Diff: Moderate
Objective: LO 6-5
AACSB: Reflective thinking skills
2) The term audit objective refers to all of the following except for:
A) transaction-related audit objectives.
B) presentation and disclosure-related audit objectives.
C) balance-related audit objectives.
D) cycle-related audit objectives.
Answer: D
Terms: Setting audit objectives
Diff: Easy
Objective: LO 6-5
AACSB: Reflective thinking skills
3) When an auditor is determining what information to include in the notes to the financial statements relating to bonds payable, he is concerned with the transaction-related audit objectives.
Answer: FALSE
Terms: Setting audit objectives
Diff: Moderate
Objective: LO 6-4
AACSB: Reflective thinking skills
电脑局域网共享设置
电脑局域网共享设置 1. 硬件是否连通 我们在计算机的连机之前首先要确认的就是这两台计算机在网络上是否已经连接好了，也就是说硬件部分是否连通。可以通过开始-运行中用ping命令来检测。将两台计算机都最好是各自手动设置IP（比如172.192.0.1 子网掩码255.255.255.0 而另一个是172.192.0.2 子网掩码相同）使用命令ping 172.192.1.2（在IP是172.192.0.1 的计算机上使用）使用ping 172.192.0.1 （IP是172.192.0.2上使用）看两台电脑是否已经连通。若连通了就可以了，若没那就要检查硬件的问题了，比如网卡是不是好的有没有插好网线是不是好的一般也就这3个情况了。 关于IP的具体设置步骤： 我的电脑-控制面板-网络连接-本地连接右键属性-常规-找到TCP/IP协议-点下面的属性-常规-选择使用下面的IP地址，然后填IP和子网掩码就可以了。 2.在网络邻居看不到对方 请确认自己的工作组是否正确双方应在相同的工作组里面具体的操作如下： 电击“我的电脑右键-属性-计算机名”可以看到你的工作组。要修改的话就点“更改”就可以了。 3. 出现字句“您可能没有权限使用网络资源，请与这台服务器的管理员联系以查明您是否有访问权限” 在说明时没有特别指出的话我们都以默认的guest帐户连机 ⑴当你在自己的电脑上点机网络邻居的时候出现的，可能的原因有： ①XP本身所自带的网络防火墙没有关闭，请关闭。设置如下： 我的电脑-控制面板-网络连接-本地连接右键属性-高级就可以看到了，把那个勾去掉，不用管它的提示。 ⑵当你在网络邻居的查看工作组计算机里面看到了对方，但点击的时候出现上面字句的原因： ①恭喜你原因是出在对方的计算机上的 ②对方没有关掉防火墙（自身的，后来装的都有可能） ③对方没有开启guest帐户 ④位于我的电脑-控制面板-管理工具-安全设置-本地安全策略-用户权利指派中的“拒绝从网络登陆”看看有没，有guest 就删除 ⑸对方在注册表里做过一些修改如下： [HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Control\Lsa] "restrictanonymous"=dword:00000001 ;禁止空连接若改2则匿民用户无法连接你的IPC共享把这个删除就可以了。 4.连机是不是一定要开启guest帐户 答案是否定的，连机不一定非要开启guest帐户。只要你愿意，你甚至可以有管理员帐户登陆，只要更改相关的设置就可以了。设置如下： 我的电脑-控制面板-管理工具-安全设置-本地安全策略-安全选项中“网络访问：本地帐户的共享和安全模式”（默认是来宾）改为“经典”即可。然后连机点击对方的时候，用户那一栏是可以自己填的，可以用对方电脑上的任何已经开启了的用户进行登陆。不过需要注意的一点是在这个安全选项中还有一项那就是“帐户：使用空白密码的本地帐户只允许进行控制台登陆”也就是说对方电脑上的别的帐户，比如说管理员帐户密码是空的反而不能登陆。这时可以关掉这个项或者让对方给需要登陆的帐户设置个密码。 5.关于guest帐户的一些问题
审计学原理习题一(附答案)
审计学原理习题一(附答案)
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北京交通大学2018年《03125 审计学》考研大纲_北京交通大学考研网
北京交通大学2018年《03125审计学》考研大纲 1.审计基本原理 （1）审计概述：审计概念、审计要素、审计目标、审计基本要求、审计风险、审计过程； （2）审计计划：初步业务活动、总体审计策略和具体审计计划、重要性； （3）审计证据：审计证据的性质、审计程序、具体审计证据获取的方法； （4）审计抽样：审计抽样的基本概念、审计抽样基本原理和步骤、审计抽样在控制测试中的应用、审计抽样在细节测试中的应用； （5）审计工作底稿：审计工作底稿概述、审计工作底稿格式、要素和范围、审计工作底稿的归档； 2.审计测试流程 （1）风险的识别和评估：风险的识别和评估概述、风险评估程序、信息来源以及项目组内部的讨论、了解被审计单位及其环境，了解被审计单位的内部控制、评估重大错报风险； （2）风险应对：针对财务报表层次重大错报风险的总体应对措施、针对认定层次重大错报风险的进一步审计程序、控制测试、实质性程序； 3.各类交易和账户余额审计 （1）销售与收款循环审计：销售与收款循环的特点、销售与收款循环的内部控制和控制测试、销售与收款循环的实质性程序； （2）采购与付款循环审计：采购与付款循环的特点、采购与付款循环的内部控制和控制测试、采购与付款循环的实质性程序； （3）生产与存货循环审计：生产与存货循环的特点、生产与存货循环的内部控制和控制测试、生产与存货循环的实质性程序； （4）货币资金的审计：货币资金审计概述、库存现金审计、银行存款和其他货币资金审计； 4.财务报表审计中对特殊项目的考虑 （1）对舞弊和法律法规的考虑：财务报表审计中与舞弊相关的责任、财务报表审计中对法律法规的考虑； （2）审计沟通：注册会计师与治理层的沟通、前任注册会计师和后任注册会计师的沟通； （3）注册会计师利用他人工作：利用内部审计工作、利用专家的工作； （4）其他特殊项目的审计：审计会计估计、关联方的审计、考虑持续经营假设、首次接受委托时对期初余额的审计； 5.完成审计工作与出具审计报告
06069审计学原理200707
2007年7月广东省高等教育自学考试 审计学原理试题 （课程代码06069） 一、单项选择题（本大题共20小题，每小题1分，共20分） 1．世界上第一个注册会计师执业团体是1853年在苏格兰成立的（A） A、爱丁堡会计师协会 B、伦敦会计师协会 C、曼彻斯特会计师协会 D、威尼斯会计师协会 2．注册会计师在美国称为（ A ） A、注册公共会计 B、特许会计师 C、公认会计士 D、注册审计师 3．独立审计实务公告是对注册会计师执行特殊目的、特殊性质的审计业务，出具审计报告的具体规范。其制定的依据是（B） A、独立审计准则 B、独立审计基本准则 C、独立审计具体准则 D、执业规范指南 4．我国规定，注册会计师协会执业会员接受职业后续教育的时间为3年累计不得少于（D）A、120学时B、140学时 C、160学时 D、180学时 5．会计信息对会计报表使用者的影响程度是指（ B ） A、审计风险 B、重要性 C、内部控制 D、可容忍误差 6．具有经济合同的性质，一经约定双方签字认可，就成为会计师事务所与委托人法律上生效的契约是（ C ） A、管理当局声明书 B、律师声明书 C、审计业务约定书 D、管理建议书 7．下列哪个审计证据证明力最强？（ A ） A、购货发票 B、销货发票存根 C、出库单 D、管理当局声明 8．无意识地夸大、缩小、歪曲反映经济活动的证据是指（ A ） A、不实证据 B、篡改证据 C、伪造证据 D、虚假证据 9．审计证据证明力的第三种形态是（ D ）P123 A、潜在证明力 B、完全证明力 C、现实证明力 D、充分证明力 10．哪些情况下，注册会计师需要进行符合性测试？（ A ） A、相关内部控制存在，运行情况良好
附部分参会单位名单
附：部分参会单位名单 浙江广厦建设职业学院 杭州万向职业技术学院 兰州交通大学博文学院 兰州分离科学研究所 昌吉州党委信息中心 昌吉职业技术学院 昌吉州教育教学研究中心 昌吉州煤电煤化工产业办公室昌吉电视台 昌吉州第一中学 昌吉州第二中学 昌吉州回民中学 昌吉州中医医院 昌吉州中医医院 昌吉州人民医院 昌吉市人民医院 阜康市人民医院 阜康市职业中专 浙江武义市人才交流中心 昌吉市第二人民医院 特变电工股份有限公司 昌吉州《新疆曲子》剧团 浙江巴奥米特医药产品有限公司浙江派尼尔机电有限公司 新疆亚中（集团）有限公司 新疆艾萨尔生物科技股份公司玛纳斯澳洋科技有限责任公司新疆金鑫生物科技发展有限公司
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浅谈审计资源的整合(一)
浅谈审计资源的整合(一) 【摘要】本文分析了审计组织、审计人员、审计成果、审计技术、审计信息等审计资源的现状和存在问题，并针对存在的问题提出改进措施。 【关键词】审计资源；现状；对策 作为一项社会经济活动，审计资源是制约审计事业发展的关键因素，审计资源的配置也成为审计管理的核心问题。因而，审计组织必须管理好有限的审计资源，使审计资源的配置与审计目标、职能间达到最佳的组合和配比，提高审计效率，提升审计成果、质量和水平，在给定资源的条件下，最大限度地发挥审计职能作用。为此，笔者结合审计实践，谈谈对审计资源整合的一点粗浅认识。 一、审计资源的概念 审计资源是审计工作的基础，指审计活动一切直接或间接所需要的资源，它包括审计人员、审计项目、审计方法、审计手段、审计法规、审计成果、审计信息、审计环境等有形和无形的资源要素，就目前而言，审计资源的内容主要有：审计组织和人力资源；审计信息资源；审计技术资源；审计环境资源。 二、目前内部审计资源配置现状及存在的主要问题 当前，内部审计工作已经进入新的发展时期，但从审计资源的现状及配置利用情况来看，还存在一些问题和不足，主要表现在： （一）审计组织体系配合不得力，审计活动的整体效能没有得到充分发挥 我国的审计组织体系是由国家审计机关、内部审计机构和社会审计组织三种类型的审计组织组成的，三者的共同目标均为加强财政财务管理，维护国家财经秩序，促进廉政建设，提高经济效益，保障国民经济健康发展，共同的目标构成了我国统一的审计体系。但从现实运行情况来看，由于社会审计组织的审计目标基本上与委托者的要求一致，也就是它的审计目标受制于委托者；内部审计机构受部门单位法人管理，审计行为受到企业管理层的限制；而国家审计在很大程度上是违纪审计，是强制性的。三者之间的审计目标、审计内容、审计环境和审计准则各不相同，导致三者之间互不联系，国家审计、内部审计、社会审计组织三挂马车各行其是，不能形成合力，整体监督效应发挥不出来，审计成果不能共享。 （二）审计队伍整体素质和审计人员结构尚待加强 当前，审计人员的配置呈现出知识结构单一、技能素质差距大的特点。精通财务会计知识的人占了大多数，而掌握管理学、计算机、法律、工程学等方面知识的非财经类专业人员则比较缺乏，尤其是既懂审计又精通计算机，既懂审计又熟悉工程专业，既懂审计又善于管理的复合型人才少之又少。而且审计队伍中较大部分人员只能就审计而审计，缺乏宏观分析、综合协调和风险预测的能力，无法在风险评估、经济咨询、提高效益方面发挥应有的作用，审计人员素质和知识结构亟待加强。 （三）审计成果的综合利用有待于提高 内部审计成果最终表现为审计报告、审计工作报告、审计建议书、审计决定、审计调查报告、内部控制报告以及各种比较特殊的审计文书，是外界接受审计信息的直接途径。事实上，许多审计人员虽然精通业务，但由于忙于在审计一线搞业务，没有时间来提炼撰写审计信息，不善于把审计发现的大量微观现象通过综合分析研究，上升到宏观角度来认识和理解，审计成果的综合利用度不高，许多有价值的信息未得到充分挖掘，使审计的整体效果大打折扣。审计成果未被运用的另一个方面原因是有的审计报告太过肤浅，往往就问题说问题，仅仅从财务角度、会计核算角度提示存在的问题，缺少综合性审计报告以及最终审计结果整体分析，往往不能针对带有苗头性、倾向性的问题提出系统而全面的意见和建议，审计结果不能引起领导阶层和其他管理部门的关注，审计成果不被重视，许多审计发现的问题没有及时得到解决，不能真正全面体现出审计的作用。
解决局域网共享问题,提示：无法访问.你可能没有权限使用网络资源
默认情况下，Windows XP的本地安全设置要求进行网络访问的用户全部采用来宾方式。同时，在Windows XP安全策略的用户权利指派中又禁止Guest用户通过网络访问系统。这样两条相互矛盾的安全策略导致了网内其他用户无法通过网络访问使用Windows XP的计算机。你可采用以下方法解决. 方法一：解除对Guest账号的限制 点击“开始→运行”，在“运行”对话框中输入“GPEDIT.MSC”（或者输入：secpol.msc，打开本地安全设 置），打开组策略编辑器，依次选择“计算机配置→Windows设置→安全设置→本地策略→用户权利指派”，双击“拒绝从网络访问这台计算机”策略，删除里面的“GUEST”账号。这样其他用户就能够用Guest 账号通过网络访问使用Windows XP系统的计算机了。 方法二：更改网络访问模式 打开组策略编辑器，依次选择“计算机配置→Windows设置→安全设置→本地策略→安全选项”，双击“网络访问：本地账号的共享和安全模式”策略，将默认设置“仅来宾?本地用户以来宾身份验证”，更改为“经典：本地用户以自己的身份验证”。 现在，当其他用户通过网络访问使用Windows XP的计算机时，就可以用自己的“身份”进行登录了（前提是Windows XP中已有这个账号并且口令是正确的）。 3、将安全选项中的使用空密码的本地账户只允许控制台登录改为已禁用。原来在“安全选项”中有一个“账户：使用空白密码的本地账户只允许进行控制台登录”策略默认是启用的，根据Windows XP 安全策略中拒绝优先的原则，密码为空的用户通过网络访问使用Windows XP的计算机时便会被禁止。我们只要将这个策略停用即可解决问题。 一般情况下上述方法可实现局域网之间文件共享了。倘若仍不能访问，需检查一下设置： 1、关闭防火墙，防火墙会阻止计算机之间的访问； 2、启用guest账户； 3、本地连接-属性- Microsoft网络的文件和打印机共享； 4、我的电脑→工具→文件夹选项→查看→去掉“使用简单文件共享（推荐）”前的勾； 5、注册表：HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Control\Lsa右边窗口 RestrictAnonymous的值是否为0； 6、检查电脑是否在工作组计算机中；右击“我的电脑”→“属性”→“计算机名”，看该选项卡 中有没有出现你的局域网工作组名称，如“workgroup”等。然后单击“网络ID”按钮，开始“网络标识向导”：单击“下一步”，选择“本机是商业网络的一部分，用它连接到其他工作着的计算机”；单击“下一步”，选择“公司使用没有域的网络”；单击“下一步”按钮，然后输入你的局域网的工作组名，如“work”，再次单击“下一步”按钮，最后单击“完成”按钮完成设置。 7、Server服务是否启动；运行-services.msc- 找到"server"服务，启动该服务即可； 8、设置密码访问的方法改下以下设置即可: （1）.开始-运行secpol.msc -本地策略-安全选项-在右边找到“网络访问：本地用户的共享和安全模式-属性-改成”仅来宾-本地用户以来宾身份验证“确定。
审计学原理 第六章
第六章审计工作底稿 一、单项选择题 1．下列有关审计工作底稿归档期限的表述中，正确的是( )。 A．如果完成审计业务，归档期限为审计报告日后六十天内 B．如果完成审计业务，归档期限为外勤审计工作结束日后六十天内 C．如果未能完成审计业务，归档期限为外勤审计工作中止日后三十天内 D．如果未能完成审计业务，归档期限为审计业务中止日后三十天内 【答案】A 【解析】审计工作底稿的归档期限为审计报告日后六十天内或审计业务中止日后的六十天内。 2.以下针对审计工作底稿的说法中，不正确的是( )。 A．注册会计师取得的已被取代的财务报表草稿不必形成最终审计工作底稿 B．如果依据专家工作发表保留意见，审计工作底稿应包括专家形成的工作底稿 C．会计师事务所应在审计报告日后60天内完成审计工作底稿的归档工作 D．会计师事务所对审计档案应自审计报告日起至少保存10年 【答案】B 【解析】A、C、D都属于准则的明文规定。B:对于聘请的事务所外部专家，除非协议另行约定，专家形成的工作底稿属于专家，不是审计工作底稿的组成部分。 3．注册会计师在审计工作底稿中记录其实施的审计程序的性质、时间安排和范围时，应当记录测试的具体项目或事项的识别特征。以下关于记录的识别特征的做法中，正确的是( )。 A．对被审计单位内部生成的订购单进行测试，将供货商作为主要识别特征 B．对需要选取既定总体内一定金额以上的所有项目进行测试，将该金额以上的所有项目作为主要识别特征 C．对运用系统抽样的审计程序，将样本来源作为主要识别特征 D．对询问程序，将询问时间作为主要识别特征 【答案】B 【解析】选项B正确。审计工作底稿中记录的对某一个具体项目或事项的识别特征通常应当具有唯一性特征；选项A不正确，应以“订购单的日期或编号”作为测试订购单的识别特征；选项C不正确，应以“样本的来源、抽样的起点及抽样间隔”，作为主要识别特征；选项D不正确，应以“询问的时间、被询问人的姓名及职位”作为识别特征。 4．甲注册会计师负责审计A公司2013年度财务报表，在记录审计过程时，对于特定项目或事项的识别特征需要特别注意，有关审计程序中测试样本的识别特征，以下说法中不正确的是( )。 A．对于需要询问A公司中特定人员的审计程序，注册会计师可能会以询问的时间、被询问人的姓名以及职位作为识别特征 B．对于观察程序，甲注册会计师以观察的对象作为识别特征 C．在对A公司生成的订购单进行细节测试时，甲注册会计师可能以订购单的日期或编号作为测试订购单的识别特征
局域网内所有电脑的文件共享设置 (全)
局域网内所有电脑的文件共享设置 应用场景: 在同一个路由器下挂的两台电脑A和B（或多台）可以互相共享文件,如电脑、音乐等，不需要下载下来，可以直接双击访问，并且可以设置权限对共享的文件只读或删改。 优势：操作简单，功能强大，由于在同一个局域网内传输速度很快，并且不需要双方同时操作（同时操作指一端发另一端要点击接收），如电脑A有个文件夹要传到周围几个人看，这个A时候可以在局域网内设置共享文件夹，其它同事有空就可以上去看，也可以下载下来。 缺点：这种共享设置受局域网管理员的管理，如果管理员出于信息安全的目的关闭了这个功能，那就只能采用其它方法了。操作方法： 1、将两台电脑都连接到同一个路由器下面，这里以TP-LINK路由 器为例，型号为TL-WR886N，连接方式可以是有线或无线。设想场景是电脑A 要共享文件夹01，电脑B要访问，并且B要修改文件夹01的内容，同时将文件02上传到文件夹1中。( 电脑A的系统为win7 32位旗舰版，电脑B为 win7 64位专业版)。 2、在电脑A的E建立“文件夹1”，并保存有3首MP3和1部电 影，如图1、2所示。
图1 图2 3、选中文件夹1并点击鼠标右键，在出现的菜单中选择“属 性”。在出现的属性界面中点击共享，如图3所示。
点击“共享”选项，如图4所示 图4 接着出现“文件共享”的界面，如图5，点击选择框的下拉选项，选定 “Everyone”，再按“添加”。
图5 图6
图7 点击“安全”的设置界面，选中“everyone”以后点击“编辑”，可以对来访用户的权限进行设置，包括读取、修改和写入。 图8
局域网共享问题及相关解决办法
局域网共享问题及相关解决办法 以前一个局域网10多台机子互访问。安了蕃茄花园v2.3，感觉主题漂亮，桌面壁纸自动换，很爽。访问局域网计算机没问题。可网内其它机子在工作组内能看到我的机子，但打不开。说什么“没有权限”。所有设置都作了如下改动（网上找的），依然无效，何故？但求高手指点。 “网上邻居”无法互访问题解决方法大全 “网上邻居”无法互访的问题实在是太常见了，无论在学校，网吧还是家里多台电脑联机，都有可能遇到网上邻居无法互访的故展。“网上邻居”无法访问的故障多种多样，总结起来基本上有下面的几个： 1，没有共享资源/共享服务未启用。 症状：电脑与电脑间可以Ping通，但无法访问共享资源，在“计算机管理”中查看“本地共享”后会弹出“没有启动服务器服务”的错误对话框。 解决：在控制面板－管理工具－服务中启动Server服务。并设置“启动类型”为“自动”。 2，IP设置有误。 症状：双机之间无法互Ping，连接用的双绞线经过测试没有问题，没有安装防火墙。 解决：检查两台电脑的IP是否处在同一网段，还有子掩码是否相同。 3，WINXP默认设置不正确。 症状：从WIN98/2000/2003上无法访问另一台WINXP的机器。 解决：在“控制面板”中的“用户帐户”启用Guest帐号。然后在运行中输入secpol.msc 启动“本地安全策略”。 本地策略-> 用户权利指派，打开“从网络访问此计算机”，添加Guest帐户 本地策略-> 安全选项，禁止"帐户：使用空白密码的本地帐户只允许进行控制台登陆"。 另外有时还会遇到另外一种情况：访问XP的时候，登录对话框中的用户名是灰的,始终是Guest用户，不能输入别的用户帐号。 解决：本地策略-> 安全选项-> "网络访问：本地帐户的共享和安全模式"，修改为"经典-本地用户以自己的身份验证" 4，系统漏洞修补软件修改了安全策略。 症状：在“网上邻居”中可以看到对方的计算机，但是访问共享时却提示“没有权限访问网络”
审计学原理第8章
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注：1、未注明年制的专业均为四年制 2、未注明科类的专业均为理工类 上海交通大学医学院2013年本科招生专业一览表 热门专业介绍 安泰经济与管理学院 学院是学校国际化程度最高的学院之一，与美国哈佛大学、耶鲁大学、MIT 斯隆管理学院、宾大沃顿商学院、密西根大学、华盛顿大学、德州大学奥斯汀商学院等50 多所海外著名大学的商学院建立了广泛的合作关系。在校留学生近200 人，每年有150 余名学生赴
海外进行交流，常年有数十名外籍教师参与教学，在国际化教学方面取得很大成果，在国内外享有较高的声誉。 招生模式： 1. 直接从高中生中招收。学生入学后不分专业进入经济与管理大类学习。一年级下学期有意向读会计的学生可申请进入会计学专业学习。其他同学则在经济学类修读，第三学年末根据自己的意愿申报专业。可申报的专业有经济学、金融学和国际经济与贸易，不可报管理类的。 2.从交大理工科院系二年级学生中择优招收学生转入安泰经济与管理学院，攻读工商管理专业，按照国际通行的工商管理学士（BBA）模式培养。 特色项目： 邹至庄班——学院从2010 级开始，每年在一年级本科生中挑选30 人，培养潜在高端经济学学术人才。该班设立专门的课程体系，强化数学和经济学基础教育，注重严格的、规范的主流经济学研究范式和研究能力的训练，配备最优秀的国际化师资，为每位学生配备导师，为优秀学生提供海外半年～一年的交流学习机会。 金融全英语专业项目——课程设置与世界一流大学接轨，由毕业和执教于世界一流大学的经济学和金融学教授承担专业基础课的教学，聘请金融业界高层管理人员担任部分专业实践性课程的教学，以培养具有国际视野的优秀应用型人才。 ACCA 国际班——课程全部由海外ACCA 会员教师全英语授课。该国际班学生在每年的ACCA 考试中，成绩名列前茅。 IMA 项目—— IMA（International Marketing Analyst）项目是中国唯一的一个针对国际市场营销分析的本科生培养项目。采用全新的培养模式，实现教学与实践的零距离接触；采用英语（或双语）教学，并通过国际交换项目，增强学生跨文化市场研究的能力。
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局域网设置如何设置
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3.手动设置IP，将ip设置在同一个网段，子网掩码和DNS解析相同 4.如何设置DNS解析：首先你可以使用自动获取，然后在开始－运行里面输入cmd后回车，在命令里面输入ipconfig/all后回车
5.运行里输入services.msc回车打开服务 第二章：共享的准备工作（注意设置完成后最好重启一下生效）： 1.开始－设置－控制面板－防火墙－例外－勾选“文件和打印机共享”！当然你也可以关闭防火墙。
2.运行里面输入secpol.msc回车进入本地安全设置－本地策略－安全选项 将“网络访问：不允许SAM账户的匿名枚举”停用注意此点只对来宾起效，将在第六章说到。将“账户：使用空白密码的本地账户只允许进行控制台登录”停用 3.双击我的电脑打开资源管理器－工具－文件夹选项－查看－将“使用简单的文件夹共享”前面的勾去除！
4.设置共享文件夹或共享盘符（我这里设置D盘为共享盘符，当然你可以自己设置磁盘里面的任意文件夹为共享文件） 打开资源管理器－右键D盘－共享和安全－左键点选打开
注意：经过上两个图的共享资源设置，偶们进入对方的机子只有“只读”权限，只能看不能动的哦！ 这可是XP默认的这安全性呵呵！当然你可以设置完全控制。 第三章：用管理员登录的局域网共享方式 经过上面两章的设置，我们已经可以访问计算机today了 1.在主机中双击网上邻居－点击查看工作组计算机 2.双击today或是右键打开
审计学原理期末考试题1 )
审计学原理期末考试题1 专业：会计学（专）/审计学原理人气指数： 中央广播电视大学2008—2009学年度第一学期“开放专科”期末考试审计学原理试题 一、单项选择题(每题1分，共15分) 1．会计报表审计的判断标准是()。 A.审计准则 B.会计准则 C.企业内部会计制度 D.执业规范指南 2．在下列各项中，不属于注册会计师审计的是()。 A．受托审计B．有偿审计C．强制审计D．预告审计 3．我国的国家审计机关设立在()。 A.全国人民代表大会B．国务院C.财政部D．司法部 4．强制审计一般用在()所进行的审计。 A.国家审计机关B．上级主管部门C.民间审计组织D．内部审计机构5．在我国，注册会计师只有加入()才能承办业务。 A．会计师事务所B．审计局C．审计署D．律师事务所 6．审计准则是为增强()的可信性而产生的。 A.会计账簿B．会计报表C.审计报告D．审计工作底稿 7．审计人员获取的下列证据中()的证明力最弱。 A．应收账款函证回函B．银行对账单C．销货发票D．材料出库单8．签订审计业务约定书是在审计的()进行。 A．复审阶段B．终结阶段C．实施阶段D．准备阶段
9．()是被审计单位的内部控制未能发现或防止重大差错的风险。 A．固有风险B．控制风险C.检查风险D．经营风险 10．()是内部控制的描述方法。 A．核对法B．调查表法C．顺查法D．抽查法 11．符合性测试的目的是获取对准备予以信赖的()是否有效执行的证据，从而确定会计报表审计的范围和程序。 A.会计制度 B.管理制度 C.核算制度D．内部控制 12．固定资产总分类账与固定资产卡片账的记录()分工。A.必须B.无须C.可酌情D.无须认真13．我国《注册会计师法》规定，会计师事务所的组织形式不包括()。 A.独资公司 B.合伙公司C．有限责任公司 14．变量抽样用于()的实质性测试。 A．本期发生额B．科目余额C.账户余额D．存货盘点数额666 15审计报告日是指( )。A审计报告完成日B审计报告公布日C.审计工作完成日D．会计报表公布日 二、多项选择题(每题2分，共10分) 1．内部审计与民间审计的差异主要表现在()。 A.审计依据 B.独立性C．审计收费D．审计作用 2．按审计范围不同，可将审计分为()。 A．全部审计B.综合审计C.专项审计D．局部审计 3．审计依据的特点为()。 A.可比性 B.层次性 C.相关性 D.时效性 E.地域性
如何设置局域网共享
如何设置局域网共享 其实局域网共享资料，最好的是使用工具，那么我给大家推荐一个：ipmsg.EXE软件，中文名字叫“飞鸽传书”。大家可以到网上搜索下载，不用掌握麻烦的共享设置方法就搞定局域网资料传输的问题。 ============================================================ 下面是传统的局域网共享教程: 前言：局域网共享是个头疼的问题，只要找到的正确的设置方法，其实也很简单。原版也需要设置，否则也不能进行共享！ 第一章：共享的前提工作： 1.更改不同的计算机名，设置相同的工作组！ 2.我的电脑右键－管理－计算机管理－本地用户和组－用户：更改管理员用户名 3.手动设置IP，将ip设置在同一个网段，子网掩码和DNS解析相同 4.如何设置DNS解析：首先你可以使用自动获取，然后在开始－运行里面输入cmd后回车，在命令里面输入ipconfig/all后回车 5.运行里输入services.msc回车打开服务 第二章：共享的准备工作（注意设置完成后最好重启一下生效）： 1.开始－设置－控制面板－防火墙－例外－勾选“文件和打印机共享”！当然你也可以关闭防火墙。 2.运行里面输入secpol.msc回车进入本地安全设置－本地策略－安全选项 将“网络访问：不允许SAM账户的匿名枚举”停用注意此点只对来宾
起效，将在第六章说到。 将“账户：使用空白密码的本地账户只允许进行控制台登录”停用3.双击我的电脑打开资源管理器－工具－文件夹选项－查看－将“使用简单的文件夹共享”前面的勾去除！ 4.设置共享文件夹或共享盘符（我这里设置D盘为共享盘符，当然你可以自己设置磁盘里面的任意文件夹为共享文件） 打开资源管理器－右键D盘－共享和安全－左键点选打开 注意：经过上两个图的共享资源设置，偶们进入对方的机子只有“只读”权限，只能看不能动的哦！ 这可是XP默认的这安全性呵呵！当然你可以设置完全控制。这样你就可以为所欲为了哈哈。 第三章：用管理员登录的局域网共享 方式 经过上面两章的设置，我们已经可以访问计算机today了 1.在主机中双击网上邻居－点击查看工作组计算机 2.双击today或是右键打开 3.还有一个更快捷的访问方法就是在主机的地址栏里面直接输入\\today后回车，出现的界面和上面相同。 4.在登录框输入用户名play和密码（这里密码为空，所以不用输入），确定后就进入today的共享盘符了 小提示：以后我们再次登录today的时候就不用再输入用户名和密码了呵呵
06069审计学原理201507
2015年7月广东省高等教育自学考试 审计学原理试卷 (课程代码6069) 本试卷共8页，满分100分；考试时间150分钟一. 单项选择题（本大题共20小题，每小题1分，共20分）在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.注册会计师在审计关系中属于【 A 】 A.第一关系人 B.第二关系人 C.第三关系人 D.第四关系人 2.注册会计师在英国称为【 B 】 A.注册公共会计 B.特许会计师 C.公认会计师 D.注册审计师 3.独立审计具体准则制定的依据是【 B 】 A.独立审计准则 B.独立审计其本准则 C.独立审计实务公告 D.执业规范指南 独立审计准则是中国注册会计师职业规范体系的重要组成部分。独立审计准则体系由以下三个层次组成 (1)独立审计基本准则。独立审计基本准则是独立审计准则的总纲，是对注册会计师专业胜任能力的基本要求和执业行为的基本规范，是制定独立审计具体准则、实务公告和执业规范指南的基本依据。(2)独立审计具体准则与独立审计实务公告。 独立审计具体准则是依据独立审计基本准则制定的，是对注册会计师执行一般审计业务、出具审计报告的具体规范。 独立审计实务公告是依据独立审计基本准则制定的，是对注册会计师执行特殊行业、特殊目的、特殊性质的审计业务、出具审计报告的具体规范。 (3)执业规范指南。执业规范指南是依据独立审计基本准则、具体准则与实务公告制定的，为注册会计师执行独立审计具体准则、实务公告提供可操作的指导意见。 由于上述三个层次独立审计准则的性质不同，因而约束力也有所区别。 独立审计基本准则、具体准则与实务公告，是注册会计师执行独立审计业务，出具审计报告的法定要求，各事务所和注册会计师执行注册会计师法规定的审计业务，应当遵照执行。 执业规范指南是对注册会计师执行独立审计业务、出具审计报告的具体指导，注册会计师参照执行，可以根据承办委托业务过程中的实际情况，具体应用。 4.我国注册会计师协会执业会员接收职业后续教育的时间为3年累计不得少于【 D 】 A.120学时（脱产教育） B.140学时 C.160学时 D.180学时 中国注册会计师协会（CICP）规定，执业会员接受后续教育的时间，三年累计不得少于180学时，其中每年接受后续教育培训时间不得少于40学时；接受脱产后续教育的时间三年累计不得少于120学时，其中每年接受脱产后续教育培训时间不得少于20学时。 5.会计报表存在重大错误，注册会计师审计后发表不恰当意见的可能性是指【 A 】 A.审计风险 B.重要性 C.内部控制 D.可容忍误差