审计学（华东交通大学）章节测试课后答案2024春

第三章测试

1.The scope paragraph of the standard unqualified audit report states that the audit is designed to: （ ）
A:discover material errors and/or irregularities. B:obtain reasonable assurance whether the statements are free of material misstatement. C:conform to generally accepted accounting principles. D:discover all errors and/or irregularities.
答案:B
2.The introductory paragraph of the standard audit report states that the financial statements are: （ ）
A:the responsibility of management. B:the joint responsibility of management and the auditor. C:none of the above. D:the responsibility of the auditor. 3.Which of the following is true concerning financial statements issued by a U.S. entity to the Securities and Exchange Commission? （ ）
A:The United States only allows an auditor to perform an audit of financial statement of an entity in accordance with GAAS if they are using International Financial Reporting Standards. B:Financial statements can be prepared using International Financial Reporting Standards. C:The United States now allows an auditor to perform an audit of financial statements of a U.S. entity in accordance with both GAAS and International Audit Standards. 4.AICPA professional standards provide uniform wording for the auditor's report to enable users of the financial statements understand the audit report. （ ）
A:对 B:错 5.PCAOB Auditing Standard No. 2 requires the audit of internal control over financial reporting to be integrated with: （ ）
A:the audit of the financial statements. B:the quarterly review of financial information. C:the review of annual financial statements. D:None of the above.