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Chapter 1 The demand for audit and other assurance services Chapter 1 – Quiz 1

1、 问题:The accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and some established criteria is defined as
选项:
A:accounting.
B:financial reporting.
C:tax reporting.
D:auditing.
答案: 【auditing.

2、 问题:When auditing accounting data, auditors focus on
选项:
A:determining whether recorded information properly reflects the economic events that occurred during the accounting period.
B:determining if fraud has occurred.
C:determining if taxable income has been calculated correctly.
D:analyzing the financial information to be sure that it complies with government requirements.
答案: 【determining whether recorded information properly reflects the economic events that occurred during the accounting period.

3、 问题:The trait that distinguishes auditors from accountants is the
选项:
A:auditor’s ability to interpret accounting principles generally accepted in the United States.
B: auditor’s education beyond the bachelor’s degree.
C:auditor’s ability to interpret FASB Statements.
D:auditor’s expertise in the accumulation and the interpretation of audit evidence.
答案: 【auditor’s expertise in the accumulation and the interpretation of audit evidence.

4、 问题:__ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
选项:
A:Client acceptance
B:Information
C:Business
D:Control
答案: 【Information

5、 问题:A correct relationship among the auditor, the client, and the external users is
选项:
A:management of a public company hires the independent auditor.
B:the audit committee of a private company hires the independent auditor.
C:the client provides capital to the external users.
D:the external users can rely upon the auditor’s report to reduce information risk. 
答案: 【the external users can rely upon the auditor’s report to reduce information risk. 

6、 问题: Large businesses, especially, have the ability to reduce information risk. Which of the following is not a way for a large business to reduce information risk?
选项:
A:Paying higher interest rates on loans.
B:The user verifies the information they need by any possible means.
C:The user of information shares information risk with management.
D:Having an independent audit performed of the financial statements. 
答案: 【Paying higher interest rates on loans.

7、 问题:Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n)
选项:
A:accounting and bookkeeping service.
B:attestation service.
C:assurance service.
D:tax service.
答案: 【attestation service.

8、 问题:Which of the following is an accurate statement regarding assurance services?
选项:
A:Assurance services must be performed by a CPA.
B:An attestation service is not a type of assurance service.
C:Assurance services improve the quality of information for decision makers.
D:Assurance services can only be performed on financial data.
答案: 【Assurance services improve the quality of information for decision makers.

9、 问题:Three common types of attestation services are
选项:
A:audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting.
B:audits of historical financial information, verifications of historical financial information, and attestations regarding internal controls. 
C:reviews of historical financial information, verifications of future financial information, and attestations regarding internal controls.
D:audits of historical financial information, reviews of controls related to investments, and verifications of historical financial information.
答案: 【audits of historical financial statements, reviews of historical financial statements, and audits of internal control over financial reporting.

10、 问题:Audits
选项:
A:are an assurance service, but not an attestation service.
B:are designed to provide absolute assurance that the financial statements are free of material misstatement.
C:are required for publicly traded companies in the United States.
D:do not require the auditor to express their opinion in a written report.
答案: 【are required for publicly traded companies in the United States.

Chapter 2 The CPA profession Chapter 2 – Quiz

1、 问题:The organization that is responsible for providing oversight for auditors of public companies is called the
选项:
A:Auditing Standards Board.
B:American Institute of Certified Public Accountants.
C:Public Oversight Board.
D:Public Company Accounting Oversight Board.
答案: 【Public Company Accounting Oversight Board.

2、 问题:Members of the Public Company Accounting Oversight Board are appointed and overseen by the
选项:
A:U.S. Congress.
B:American Institute of Certified Public Accountants.
C:Auditing Standards Board.
D:Securities and Exchange Commission.
答案: 【Securities and Exchange Commission.

3、 问题:The American Institute of Certified Public Accountants (AICPA)
选项:
A:is responsible for issuing licenses to new CPAs.
B: restricts its membership to CPAs who are independent auditors.
C: sets auditing standards for both public and private companies.
D: sets rules of conduct that CPAs are required to meet.
答案: 【 sets rules of conduct that CPAs are required to meet.

4、 问题:Who is responsible for establishing auditing standards for privately held companies?
选项:
A:Securities and Exchange Commission
B:Public Company Accounting Oversight Board
C:Auditing Standards Board
D:National Association of Accounting
答案: 【Auditing Standards Board

5、 问题:The International Standards on Auditing (ISA)
选项:
A:are issued by the AICPA.
B:override a country’s regulations governing the audit of a company.
C:has many of the same standards as the Auditing Standards Board (ASB).
D:must be followed by companies whose stock is traded in the U.S.
答案: 【has many of the same standards as the Auditing Standards Board (ASB).

6、 问题:Which of the following is a true statement regarding auditing standards?
选项:
A:Prior to the passage of Sarbanes-Oxley, the FASB established auditing principles for U.S. public companies.
B: PCAOB auditing standards are applicable to entities outside the U.S.
C:There are no similarities between PCAOB standards and International Standards on Auditing.
D:The Auditing Standards Board has revised most of its standards to converge with the international standards.
答案: 【The Auditing Standards Board has revised most of its standards to converge with the international standards.

7、 问题:The AICPA principles underlying an audit are organized around four principles. Which of the following is not one of those principles?
选项:
A:fairness
B:responsibilities
C:reporting
D:performance
答案: 【fairness

8、 问题:The AICPA principles and the auditing standards should be viewed by practitioners as
选项:
A:ideals to work towards, but which are not achievable.
B: maximum standards that denote excellent work.
C: minimum standards of performance that must be achieved on each audit engagement.
D:benchmarks to be used on all audits, reviews, and compilations.
答案: 【 minimum standards of performance that must be achieved on each audit engagement.

9、 问题:__ is an attitude that includes a questioning mind, being alert to conditions that might indicate possible misstatements due to fraud or error, and a critical assessment of audit evidence.
选项:
A: Reasonableness
B:Diligence
C:Professional skepticism
D:Competence
答案: 【Professional skepticism

10、 问题:Which of the following is not an essential component of quality control?
选项:
A:policies and procedures to ensure that firm personnel are actively engaged in marketing strategies
B:policies and procedures to ensure that the work performed by firm personnel meet applicable professional standards
C:policies to ensure that personnel maintain their independence in fact and in appearance
D:policies that ensure that monitoring activities are effectively applied
答案: 【policies and procedures to ensure that firm personnel are actively engaged in marketing strategies

Chapter 3 Other assurance services Chapter 3 – Quiz

1、 问题:Two of the types of services provided in connection with the Statements on Standards for Accounting and Review Services are
选项:
A:audit and examination services.
B:compilation and review services.
C:examination and review services.
D:management advisory services and compilations.
答案: 【compilation and review services.

2、 问题:Compilation reports may be of all except which of the following types?
选项:
A:compilation with limited independence
B:compilation with full disclosure
C:compilation without independence
D:compilation that omits substantially all disclosures
答案: 【compilation with limited independence

3、 问题:The statement that "We are not aware of any material modifications that should be made to the accompanying financial statements" expresses which of the following?
选项:

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