项目管理信息化Auditing复习提纲
分值分布
选择题10*2
pitchbook
判断10*1
iana简答3*10
计算分析1*20
综合1*20
复习建议：多查专业词汇，把主要的词汇弄懂，再去认真研读知识点和提纲，动手写题目，考试可能有原题，也可能会改句子。
第一部分 小题考点为主，都是老师上课画的书上原题，无答案，大家讨论一下自己做一下吧
一.P9 .An Att attestation rvice is a type of assurance rvice in which the CPA firm issues a report about a subject matter or asrtion that is made by another party. Attestation rvices fall into five categories:
1. Audit of historical financial statements
2.Audit of internal control over financial reporting
3.Review of historical financial statements
4.Attestation rvices on information technology april缩写
5.Other attestation rvices that may be applied to a broad range of subject matter
solved二.P11 CPA firms perform numerous other rvices that generally fall outside the scope of assurance rvices. Three specific examples are:
1.Accounting and bookkeeping rvices
www 111as com2.Tax rvices
3. Management consulting rvices
swallowtail三、P17，c. Which of the following professional rvices is an attestation engagement (1) A consulting rvice engagement to provide computer-processing advice to a client. (2) An engagement to report on compliance with statutory requirements.
(3) An income tax engagement to prepare federal and state tax returns.
(4) The preparation of financial statements from a client's financial records.
d. Which of the following attributes is likely to be unique to the audit work of CPAs as compared to the work performed by practitioners of other professions
(1) Independence. (2) Competence. (3) Due professional care.
(4)Complex body of knowledge.
四、independence of mind andindependencein appearance.lndependence flects the auditor's state of mind that permits the audit to be iad attitude. Indere
ndence of mind reflects a long-standing requirement that members be independent in fact. Independence in appearance is the result of others' interpretations of this independence.If auditors are independent in fact but urs believe them to be advocates for the client, most of the value of the audit functionislost.
五、P143
b. Becau of the risk of material misstatement, an audit should be planned and per formed with an attitude of
(1) objective judgment. (3) professionalskepticism.
(2) independentintegrity. (4) impartialconrvatism.
saidc.The major reason an independent auditor gathers audit evidence is to
(1 form an opinion on the financialstatements. (3) evaluate management.
(2) detect fraud. (4) asss controlrisk.uniform
六、P169
a. Which of the following types of documcntary evidence should the auditor consider to be the most reliable
(1) A sales invoice issued by the client and supported by a deliyery receipt from an outside truckcr.
(2) Confirmation of an account payabic balance mailed by and rctumcd directly to the auditor.
(3) A check, issued by the company and bearing the payee's endormcnl, that is included with the bank siatemenrs mailed directly to the auditor.
(4) An audit scheduJe preparcd by the clients controller and reviewed by the clienr's treasurer.
b. Which of the follawing statements concerning audit evidence is true
(l) To be approptiate. audit evidence should be eirher persuasive or relevant, but need not be reliable.
(2 The measure of thequantity and quality oT audit cyidcnce lies in the auditor's judgemcnt.
(3) The difficulty and expen of obtaining aiidit evidence concerning an account balance is a valid basis for omiuing the test, .
(4) A client's accounung records can be sufficient audii evidence to support the fmancial statcments.
c. Audit evidence can comein different forms with different degrees ofpersuasiveness. Which of the foIlowingis thcleast persuas've type ofevidence .
(1）Vendor's invoice
(2) Bank statement obraincd from the client
(3) Computations made byihe auditor
(4ultra是什么意思中文 Prenumbcred salesinvoices
d. Which of the followingpresurnptionsis correct about the reIiabilityof audit evidence (l) Information obrained 'nd'rec"y.from outside sources is the most reliable audit evidence.
(2) To be reliable, audit cvidence should be convincinS rather than rnerelypersuasive. (3) Reliability of audit evidence refers to the amount of corroborative evidence obtained.
(4 Effective internal control provides more assurance about the reliability of audit evidence.
七、P229
The following questions concern audit risk. choo the best answer
