Whichofthefollowingbestcharact-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

考试题目来源于:华医网题库(www.gongxuke.net

Whichofthefollowingbestcharacterizesanauditor’sexerciseofprofessionalskepticism?

A、onductingallfraud-relatedinquiriesinanonconfrontationalmanner.

B、Takingintoaccountpastrelationshipsandexperienceswithmanagement.

C、Havinganattitudethatincludesaquestioningmind.

D、Obtainingadequateconclusiveevidenceinsupportofthefairnessofthefinancialstatements.

正确答案:C

答案解析:CPA-08667ExplanationChoice“c”iscorrect.Professionalskepticismisanattitudethatincludesaquestioningmindandacriticalassessmentofauditevidence.Choice“a”isincorrect.Professionalskepticismdoesnotrequireperf

Anauditorwhousestheworkofaspecialistmayrefertothespecialistintheauditor’sreportifthe:

A、uditormodifiesthereportbecauseofthedifferencebetweentheclient’sandthespecialist’svaluationsofanasset.

B、Specialist’sfindingsprovidetheauditorwithgreaterassuranceofreliabilityaboutmanagement’srepresentations.

C、uditorbelievesthatthespecialist’sfindingsarereasonableinthecircumstances.

D、Specialist’sfindingssupporttherelatedassertionsinthefinancialstatements.

正确答案:A

答案解析:CPA-05730ExplanationChoice”a”iscorrect.Anauditorwhousestheworkofaspecialistmayrefertothespecialistintheauditor’sreportif,asaresultoftheworkperformedbythespecialist,theauditoraddsexplanatorylanguagetoo

Whichofthefollowingcircumstanceswouldmostlikelycauseanauditortosuspectthatmaterialmisstatementsarisingfromfraudexistinaclient’sfinancialstatements?

A、Monthlybankreconciliationsusuallyincludeseveralin-transititems.

B、lericalerrorsarelistedonanEDP-generatedexceptionreport.

C、Propertyandequipmentareusuallysoldatalossbeforebeingfullydepreciated.

D、Significantlyfewerresponsestoconfirmationrequestsarereceivedthanexpected.

正确答案:D

答案解析:CPA-02980ExplanationChoice”d”iscorrect.Materialfraud(“intentional”misstatementsoromissions)mayresultfromlargeamountsoffictitiousaccountsreceivable.Receivingsignificantlyfewerconfirmationresponsesthane

Whichofthefollowingstatementsiscorrectregardinginternalcontrol?

A、well-designedinternalcontrolenvironmentensurestheachievementofanentity’scontrolobjectives.

B、well-designedandoperatedinternalcontrolenvironmentshoulddetectcollusionperpetratedbytwopeople.

C、ninherentlimitationtointernalcontrolisthefactthatcontrolscanbecircumventedbymanagementoverride.

D、Internalcontrolisanecessarybusinessfunctionandshouldbedesignedandoperatedtodetectallerrorsandfraud.

正确答案:C

答案解析:CPA-06840ExplanationChoice”c”iscorrect.Sincemanagementgenerallyhastheauthoritytoimplementandassignresponsibilitiesundertheinternalcontrols,theywillgenerallyalsohavetheabilitytocircumventthoseinternalc

Whichofthefollowingsamplingmethodswouldbeusedtoestimateanumericalmeasurementofapopulation,suchasadollarvalue?

A、Random-numbersampling.

B、Variablessampling.

C、ttributesampling.

D、Stop-or-gosampling.

正确答案:B

答案解析:CPA-02615ExplanationChoice”b”iscorrect.Variablessamplingisnormallyusedtoestimateanumericalmeasurementofapopulation.Choice”c”isincorrect.Attributesamplingisusedwhentestingcontrolsaspartoftheauditor’sev

Theacceptablelevelofdetectionriskisinverselyrelatedtothe:

A、Preliminaryjudgmentaboutmaterialitylevels.

B、ssuranceprovidedbysubstantivetests.

C、Riskofmisapplyingauditingprocedures.

D、Riskoffailingtodiscovermaterialmisstatements.

正确答案:B,公需科目助手薇Xin【xzs9529】

答案解析:CPA-02867ExplanationChoice”b”iscorrect.Theacceptablelevelofdetectionriskisinverselyrelatedtotheassuranceprovidedbysubstantivetests.Forexample,iftheacceptablelevelofdetectionriskdecreases,moreassurance

Whenanauditorincreasestheassessedlevelofcontrolriskbecausecertaincontrolactivitiesweredeterminedtobeineffective,theauditorwouldmostlikelyincreasethe:

A、Levelofinherentrisk.

B、xtentoftestsofcontrols.

C、Levelofdetectionrisk.

D、xtentoftestsofdetails.

正确答案:D

答案解析:CPA-02943ExplanationChoice”d”iscorrect.Astheassessedlevelofcontrolriskincreases,theacceptablelevelofdetectionriskforfinancialstatementassertionsdecreases.Toattainadecreasedlevelofdetectionrisk,greater

Underwhichcircumstancewouldanauditorbemostlikelytoperformsubstantivetestsbeforethebalancesheetdate?

A、Theaccountinquestionhasahighlevelofbothinherentriskandcontrolrisk.

B、Theaccountinquestionhasverylittleactivityfromyeartoyear.

C、Theaccountinquestionisnotreasonablypredictableintermsofitsrelativesignificancetothefinancialstatements.

D、Theaccountinquestionfluctuatesbasedonmanagement’sdiscretion.

正确答案:B

答案解析:CPA-04958ExplanationChoice”b”iscorrect.Anaccountthatdoesn’tchangemuchfromyeartoyearisreasonablypredictablewithrespecttoamount,relativesignificance,andcomposition,makingitaprimecandidateforinterimtesti

Whichofthefollowingisnotacontrolenvironmentfactor?

A、Propersegregationofduties.

B、Hiringandadvancementpolicies.

C、Participationofthosechargedwithgovernance.

D、Management’sapproachtowardbusinessrisks.

正确答案:A,小助理薇xin:[go2learn]

答案解析:CPA-03021ExplanationChoice”a”iscorrect.Policiesandproceduresinvolvingsegregationofdutiesarecontrolactivities,notcontrolenvironmentfactors.Choice”c”isincorrect.Participationofthosechargedwithgovernance

Inassessingthecompetenceofaclient’sinternalauditor,anindependentauditormostlikelywouldconsiderthe:

A、lient’spoliciesthatlimittheinternalauditor’saccesstomanagementsalarydata.

B、Resultsofratioanalysisthatmayidentifyunusualtransactionsandevents.

C、videncesupportingalowassessedlevelofcontrolrisk.

D、Internalauditor’scompliancewithprofessionalinternalauditingstandards.

正确答案:D

答案解析:CPA-05362ExplanationChoice”d”iscorrect.Inassessingthecompetenceofaclient’sinternalauditor,anindependentauditorwouldconsidertheinternalauditor’scompliancewithprofessionalauditingstandards.Suchcomplianc