2021大学慕课答案 ACCA AA审计与鉴证服务(西安交通大学) 最新大学MOOC满分章节测试答案

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本课程起止时间为:2021-12-25到2022-02-18
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Chapter 1 Audit and other assurance engagements 复习第1章测试

小提示:本节包含奇怪的同名章节内容

1、 问题:Which(1)two of the following are elements of   an assurance engagement?A   three-party relationship(2)Suitable   criteria(3)Determination   of materiality(4)An   engagement letter
选项：
A:(1) and (2) only
B:(1) and (3) only
C:(2) and (3) only
D:(1), (2) and (3)
答案: 【(1) and (2) only】

2、 问题:Which of the following is the most appropriate definition of the external audit? 
选项：
A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated. 
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company’s internal control system. 
C:The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a company’s financial statements.
答案: 【The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated. 】

3、 问题:Who is ultimately responsible for a company’s system of internal controls? 
选项：
A:External auditors
B:Board of directors
C:Internal auditors
D:Audit committee 
答案: 【Board of directors】

4、 问题:The examination of the economy, efficiency and effectiveness of activities and processes. Which of the following internal audit assignments is described below?
选项：
A:Regulatory compliance audit 
B:Value for money audit
C:Financial audit
D:IT audit
答案: 【Value for money audit】

5、 问题:Which two of the following characteristics apply to internal audit?(1) The purpose is to improve the company’s operations. (2) Reports to shareholders on whether the financial statements give a true and fair view of affairs. (3) Auditors may be employees of the company(4) Evidence is collected in accordance  with relevant ISAs.
选项：
A:(1) and (3)
B:(2) and (4)
C:(1) and (4)
D:(2) and (3)
答案: 【(1) and (3)】

6、 问题:Directors are stewards of the investment made by shareholders in a company.
选项：
A:正确
B:错误
答案: 【正确】
分析：【Directors are stewards of the shareholders’ investment.】

7、 问题:The level of assurance provided by an external audit is absolute.  
选项：
A:正确
B:错误
答案: 【错误】
分析：【The statement if false. The external audit provides only reasonable assurance on the truth and fairness of the financial statements. There are various reasons for this – the use of sampling to test transactions and balances, inherent limitations in the company’s internal control, evidence being persuasive rather than conclusive, and the use of judgement.】

8、 问题:The following scenario relates to questions 8-11.You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago,BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned.The board of BJM has recently notified you that the national hygiene regulations have been updated and are now much more stringent and onerous than before.With this in mind, the board has asked your firm to conduct a review of BJM s compliance with hygiene regulations, in order to allow the board to assess whether the appropriate processes have been implemented at each of the nine restaurants. The review is not expected to include the provision of accounting advice or the preparation of figures in the financial statements.The work is likely to be very lucrative. Your firm has sufficient experience to undertake the above review engagement.Despite running a successful company, BJM’s board has often needed to be reminded of some fundamental principles and you often have to explain key concepts.Which of the following statements best defines the external audit?
选项：
A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company’s internal control system.
C:The purpose of the external audit is to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a company s financial statements.
答案: 【The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.】

9、 问题:The following scenario relates to questions 8-11.You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago,BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned.The board of BJM has recently notified you that the national hygiene regulations have been updated and are now much more stringent and onerous than before.With this in mind, the board has asked your firm to conduct a review of BJM s compliance with hygiene regulations, in order to allow the board to assess whether the appropriate processes have been implemented at each of the nine restaurants. The review is not expected to include the provision of accounting advice or the preparation of figures in the financial statements.The work is likely to be very lucrative. Your firm has sufficient experience to undertake the above review engagement.The board has also struggled to differentiate between its responsibilities and those of the external auditor in circumstances such as the prevention and detection of fraud and error, and compliance with regulations.Which of the following statements best describes YHT & Co s responsibility regarding BJM’s compliance with hygiene regulations, in line with ISA 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements?
选项：
A:YHT & Co should actively prevent and detect non-compliance with the regulations.
B:YHT & Co should perform specific audit procedures to identify possible non-compliance.
C:YHT & Co should obtain sufficient appropriate audit evidence about BJM’s compliance with the regulations as they have a direct effect on the financial statements.
D:YHT & Co does not have any responsibility as the hygiene regulations do not have a direct effect on the financial statements.
答案: 【YHT & Co should perform specific audit procedures to identify possible non-compliance.】

10、 问题:The following scenario relates to questions 8-11.You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago,BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned.The board of BJM has recently notified you that the national hygiene regulations have been updated and are now much more stringent and onerous than before.With this in mind, the board has asked your firm to conduct a review of BJM s compliance with hygiene regulations, in order to allow the board to assess whether the appropriate processes have been implemented at each of the nine restaurants. The review is not expected to include the provision of accounting advice or the preparation of figures in the financial statements.The work is likely to be very lucrative. Your firm has sufficient experience to undertake the above review engagement. The partner responsible for the review of hygiene compliance has informed you that the engagement is an assurance engagement.Which of the following would NOT have been relevant to the partner in forming this opinion?
选项：
A:The existence of a three-party relationship
B:The existence of suitable criteria
C:The determination of materiality
D:The subject matter
答案: 【The determination of materiality】

11、 问题:The following scenario relates to questions 8-11.You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago,BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned.The board of BJM has recently notified you that the national hygiene regulations have been updated and are now much more stringent and onerous than before.With this in mind, the board has asked your firm to conduct a review of BJM s compliance with hygiene regulations, in order to allow the board to assess whether the appropriate processes have been implemented at each of the nine restaurants. The review is not expected to include the provision of accounting advice or the preparation of figures in the financial statements.The work is likely to be very lucrative. Your firm has sufficient experience to undertake the above review engagement.The partner responsible for the review engagement has asked you to tell him what level of assurance you believe YHT & Co should provide, and also what type of opinion the firm should give.What is the level of assurance and type of opinion that can be provided on this review engagement?
选项：
A:Level of assurance ：ReasonableReport wording：Positive
B:Level of assurance ：ReasonableReport wording：Negative
C:Level of assurance ：LimitedReport wording：Positive
D:Level of assurance ：LimitedReport wording：Negative
答案: 【Level of assurance ：LimitedReport wording：Negative】

【作业】Chapter 1 Audit and other assurance engagements 第1章讨论题

1、 问题:请举例说明现实经济生活中存在的利益冲突和审计需求。
评分规则: 【 需要说明的利益冲突的内容完整，分析思路清晰，解释审计需求及目的要求。
】

Chapter 2 Statutory audit and regulation 第二章复习测试

1、 问题:what is the correct order of the following stages involved in the development of an ISA?Distribution of exposure draft for public commentConsideration of comments received as a result of the exposure draftApproval by IAASB members Establishment of task force to develop draft standard Discussion of proposed standard at a public meeting 
选项：
A:(1), (5), (4), (3), (2) 
B:(3), (4), (1), (2), (5) 
C:(4), (5), (1), (2), (3)
D:(5), (4), (2), (1), (3)
答案: 【(4), (5), (1), (2), (3)】

2、 问题:Who normally appoints the external   auditors of a company?
选项：
A: Directors 
B:  Shareholders 
C:Audit committee
D:Senior management 
答案: 【  Shareholders 】

3、 问题:Which of the following is/are not a statutory right of the auditors of a limited liability company?(1)          A right to attend all directors’ meetings and receive all notices and communications relating to such meetings.(2)          A right to speak at general meetings on any part of the business that concerns them as auditors.(3)          A right to attend any general meeting and receive all notices and communications relating to such meetings.
选项：
A: (1) only
B:(1) and (3)
C:(2) only
D: (2) and (3)
答案: 【 (1) only】

4、 问题:Which type of risk is the internal auditor normally responsible for monitoring?
选项：
A:Audit risk
B: Business risk
C:Audit risk and business risk
D:Neither audit risk nor business risk     
答案: 【 Business risk】

5、 问题:Which of the following internal audit assignments aims to monitor management’s performance an that company policy is followed?
选项：
A: Value for money
B: Fraud investigation
C: Financial
D:Operational
答案: 【Operational】

6、 问题:Which of the following statements best reflects the auditor’s duty of confidentiality? 
选项：
A: Auditors must never, under any circumstances, disclose any matters of which they become aware during the course of the audit to third parties, without the permission of the client.
B:Auditors may disclose any matters in relation to criminal activities to the police or taxation authorities, if requested to do so by the police or a tax inspector.
C:Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.
D:Auditors may only disclose matters to third parties without their client’s consent if the public interest or national security is involved.
答案: 【Auditors may disclose matters to third parties without their client’s consent if it is in the public interest, and they must do so if there is a statutory duty to do so.】

7、 问题:The format of the internal audit report is governed by statute
选项：
A:正确
B:错误
答案: 【错误】
分析：【The format and content of the internal audit report will depend on the nature of the assignment. The form and content of the external audit report is governed by a combination of statute and ISAs.】

【作业】Chapter 2 Statutory audit and regulation 第2章讨论题

小提示:本节包含奇怪的同名章节内容

1、 问题:你知道会计师事务所可以承接哪些业务？并分别说明其是鉴证业务还是非鉴证业务。
评分规则: 【 列举不少于5中业务，并以鉴证业务的CREST要素进行分析说明
】

2、 问题:中小企业是否适用法定审计？为什么？
评分规则: 【 中小企业是否适用法定审计？为什么？
】

Chapter 3 Corporate governance 第3章复习测试

小提示:本节包含奇怪的同名章节内容

1、 问题:Which of the following statements is true regarding the audit committee?
选项：
A: An audit committee must comprise at least four independent non-executive directors.
B:Where there is no internal audit function the audit committee should consider the need for one on an annual basis.
C:The role and responsibilities of the audit committee are set out in statute. 
D:Every company must have an audit committee
答案: 【Where there is no internal audit function the audit committee should consider the need for one on an annual basis.】

2、 问题: Which of the following are valid disadvantages of having an audit committee?
选项：
A: It can undermine the authority of the board of directors.  
B:The internal audit function may communicate directly with the audit committee rather than with management.
C:                      It may be difficult to find non-executive directors with the relevant experience.          
D: The role and responsibilities of the audit committee are set out in statute.         
答案: 【                      It may be difficult to find non-executive directors with the relevant experience.          】

3、 问题:Which of the following is a limitation of the internal audit function?
选项：