第八章测试1.Which of the following is not correct regarding an auditor's decision that a lower acceptable audit risk is appropriate? （ ）
A:More evidence is accumulated.
B:Review of audit documentation is performed by personnel not assigned to the engagement.
C:Special care is required in assigning experienced staff.
D:Less evidence is accumulated.
答案:D
3.Most auditors assess inherent risk as high for related parties and related-party transactions because: （ ）
A:of the unique classification of related-party transactions required on the income statement.
B:of the unique classification of related-party transactions required on the balance sheet.
C:of the lack of independence between the parties.
D:it is required by generally accepted accounting principles.
4.
Two categories of audit-relevant information found in corporate code of ethics are authorizations and discussions of matters affecting inherent risk.
A:对 B:错 5.
Acceptable audit risk is a measure of the auditor's willingness to accept that the financial statements do not contain material misstatements after the audit is completed and a qualified audit report has been issued.
A:对 B:错
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