审计学（华东交通大学）章节测试课后答案2024春

第七章测试

1.The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must: （ ）
A:be based on sources that are external to company. B:be persuasive enough to enable the auditor to issue an audit report. C:be well documented and cross-referenced in the audit documents. D:provide evidence that prove or disprove an audit objective/assertion.
答案:B
2.2) Which one of the following is not one of the primary purposes of audit documentation prepared by the audit team? （ ）
A:A basis for review by supervisors and partners. B:A basis for determining work deficiencies by peer review teams. C:A basis for planning the audit. D:A record of the evidence accumulated and the results of the tests. 3.Audit evidence to support an opinion about the fairness of a client's financial statements consists entirely of written information. （ ）
A:错 B:对 4."Physical examination" is the inspection or count by the auditor of items such as: （ ）
A:cash, inventory, securities, notes receivable, and tangible fixed assets. B:cash, inventory, canceled checks, and sales documents. C:cash, inventory, canceled checks, and tangible fixed assets. D:cash, inventory, and payroll timecards. 5.Which of the following discoveries through the use of analytical procedures would most likely indicate a relatively high risk of financial failure? （ ）
A:A higher than normal ratio of long-term debt to net worth as well as a lower than average ratio of profits to total assets. B:An increase in the ratio of allowance for uncollectible accounts to gross accounts receivable, while at the same time accounts receivable turnover also decreased. C:An increase in the balance in fixed assets. D:A decline in gross margin percentages.