还剩13页未读，继续阅读
本资源只提供10页预览，全部文档请下载后查看！喜欢就下载吧，查找使用更方便
文本内容:
英文审计面试经典题目与答案解析
一、单选题
1.Inanaudit,whatistheprimaryobjectiveofconductingariskassessmentA.Todeterminetheexactamountofmisstatementinthefinancialstatements（1分）B.Toidentifyandassesstherisksofmaterialmisstatementduetoerrororfraud（1分）C.Todesigntheauditteststhatwillbeperformed（1分）D.Toevaluatetheeffectivenessoftheclientsinternalcontrols（1分）【答案】B【解析】Theprimaryobjectiveofconductingariskassessmentinanauditistoidentifyandassesstherisksofmaterialmisstatementinthefinancialstatementsduetoerrororfraud.
2.WhichofthefollowingisNOTacomponentoftheauditriskmodelA.Inherentrisk（1分）B.Controlrisk（1分）C.Detectionrisk（1分）D.Presentationrisk（1分）【答案】D【解析】Theauditriskmodelconsistsofinherentrisk,controlrisk,anddetectionrisk.Presentationriskisnotacomponentofthismodel.
3.Whenanauditorconcludesthatthefinancialstatementsarefreefrommaterialmisstatement,whatisthisconclusioncalledA.Auditopinion（1分）B.Auditreport（1分）C.Auditobjective（1分）D.Auditconclusion（1分）【答案】A【解析】Whenanauditorconcludesthatthefinancialstatementsarefreefrommaterialmisstatement,thisconclusioniscalledanauditopinion.
4.Whichofthefollowingisaprimaryconsiderationforanauditorwhendeterminingthenature,timing,andextentofaudittestsA.Theclientsmanagementphilosophy（1分）B.Theauditorspersonalpreferences（1分）C.Theassessedrisksofmaterialmisstatement（1分）D.Thecomplexityoftheclientsindustry（1分）【答案】C【解析】Theprimaryconsiderationforanauditorwhendeterminingthenature,timing,andextentofaudittestsistheassessedrisksofmaterialmisstatement.
5.WhatisthetermfortheprocessofevaluatingthedesignandimplementationoftheclientsinternalcontrolsA.Controlenvironmentassessment（1分）B.Internalcontrolevaluation（1分）C.Controlriskassessment（1分）D.Controldeficiencyidentification（1分）【答案】B【解析】Theprocessofevaluatingthedesignandimplementationoftheclientsinternalcontrolsiscalledinternalcontrolevaluation.
二、多选题（每题4分，共20分）
1.WhatarethekeycomponentsoftheplanningphaseofanauditA.Understandingtheclientsbusinessandindustry（2分）B.Identifyingsignificantaccountsanddisclosures（2分）C.Assessingtheriskofmaterialmisstatement（2分）D.Determiningtheauditstrategy（2分）【答案】A、B、C、D【解析】Theplanningphaseofanauditincludesunderstandingtheclientsbusinessandindustry,identifyingsignificantaccountsanddisclosures,assessingtheriskofmaterialmisstatement,anddeterminingtheauditstrategy.
2.WhichofthefollowingarecommonmethodsusedbyauditorstoobtainauditevidenceA.Inspection（2分）B.Inquiries（2分）C.Observation（2分）D.Recalculation（2分）E.Reperformance（2分）【答案】A、B、C、D、E【解析】Commonmethodsusedbyauditorstoobtainauditevidenceincludeinspection,inquiries,observation,recalculation,andreperformance.
3.WhatarethemaintypesofauditopinionsA.Unqualifiedopinion（2分）B.Qualifiedopinion（2分）C.Adverseopinion（2分）D.Disclaimerofopinion（2分）【答案】A、B、C、D【解析】Themaintypesofauditopinionsincludeunqualifiedopinion,qualifiedopinion,adverseopinion,anddisclaimerofopinion.
4.WhichofthefollowingareconsiderationsforanauditorwhenassessingtheriskofmaterialmisstatementduetofraudA.Managementsintegrityandethicalvalues（2分）B.Incentivesformanagementtocommitfraud（2分）C.Managementscomplexityoftransactions（2分）D.Theclientsindustryenvironment（2分）【答案】A、B、C、D【解析】Considerationsforanauditorwhenassessingtheriskofmaterialmisstatementduetofraudincludemanagementsintegrityandethicalvalues,incentivesformanagementtocommitfraud,managementscomplexityoftransactions,andtheclientsindustryenvironment.
5.WhatarethekeyelementsofanauditworkingpaperA.Auditobjectives（2分）B.Auditevidenceobtained（2分）C.Auditconclusions（2分）D.Auditproceduresperformed（2分）【答案】A、B、C、D【解析】Keyelementsofanauditworkingpaperincludeauditobjectives,auditevidenceobtained,auditconclusions,andauditproceduresperformed.
三、填空题
1.Theprocessofidentifyingandrespondingtochangesintheclientsbusinessenvironmentiscalled________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________（4分）【答案】monitoringtheclientsbusinessenvironment
2.Anauditorsreportthatexpressesaqualifiedopinionduetoamaterialweaknessintheclientsinternalcontrolsiscalleda__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________（4分）【答案】qualifiedauditreport
3.Theprocessofdocumentingtheauditorsconclusionsandtheevidencesupportingthoseconclusionsiscalled__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________（4分）【答案】workingpaperpreparation
4.Anauditorsreportthatexpressesanadverseopinionduetomaterialmisstatementinthefinancialstatementsiscalleda______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________（4分）【答案】adverseauditreport
5.Theprocessofevaluatingtheappropriatenessoftheclientsaccountingestimatesiscalled______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________（4分）【答案】evaluationofaccountingestimates
四、判断题
1.Anauditorsindependenceismaintainediftheauditordoesnothaveanyfinancialinterestintheclientcompany（2分）【答案】（×）【解析】Anauditorsindependenceismaintainediftheauditordoesnothaveanyfinancialinterestintheclientcompanythatcouldimpairtheirobjectivity.
2.TheauditriskmodelisexpressedasAR=IR×CR×DR（2分）【答案】（×）【解析】TheauditriskmodelisexpressedasAR=IR+CR+DR,notAR=IR×CR×DR.
3.Anauditorcanobtainauditevidencesolelythroughtheuseofanalyticalprocedures（2分）【答案】（×）【解析】Anauditorcannotobtainauditevidencesolelythroughtheuseofanalyticalprocedures;theymustalsouseothermethodssuchasinspection,inquiries,andobservation.
4.Theauditreportisissuedaftertheauditfieldworkiscompleted（2分）【答案】（×）【解析】Theauditreportisissuedaftertheauditfieldworkiscompletedandtheauditorhasobtainedsufficientappropriateauditevidence.
5.Anauditorsopiniononthefinancialstatementsisbasedsolelyontheresultsoftheaudittestsperformed（2分）【答案】（×）【解析】Anauditorsopiniononthefinancialstatementsisbasedontheresultsoftheaudittestsperformed,butalsoonotherevidenceobtainedduringtheauditprocess.
五、简答题
1.Whatarethekeystepsintheplanningphaseofanaudit（5分）【答案】Thekeystepsintheplanningphaseofanauditinclude:
1.Understandingtheclientsbusinessandindustry（1分）
2.Identifyingsignificantaccountsanddisclosures（1分）
3.Assessingtheriskofmaterialmisstatement（1分）
4.Determiningtheauditstrategy（1分）
5.Developinganauditplan（1分）
2.Howdoesanauditorassesstheriskofmaterialmisstatementduetofraud（5分）【答案】Anauditorassessestheriskofmaterialmisstatementduetofraudby:
1.Evaluatingmanagementsintegrityandethicalvalues（1分）
2.Identifyingincentivesorpressuresformanagementtocommitfraud（1分）
3.Assessingthecomplexityoftransactionsandtheopportunitiesforfraud（1分）
4.Evaluatingtheclientsindustryenvironment（1分）
5.Consideringtheclientspastexperienceswithfraud（1分）
3.Whatarethemaincomponentsofanauditworkingpaper（5分）【答案】Themaincomponentsofanauditworkingpaperinclude:
1.Auditobjectives（1分）
2.Auditevidenceobtained（1分）
3.Auditconclusions（1分）
4.Auditproceduresperformed（1分）
5.Supportingdocumentationandcalculations（1分）
六、分析题
1.Aclientsfinancialstatementsshowasignificantincreaseinrevenuecomparedtothepreviousyear.Theauditornoticesthattherevenuerecognitionpolicyhaschanged.Howshouldtheauditorrespond（10分）【答案】Theauditorshouldrespondby:
1.Reviewingthechangeinrevenuerecognitionpolicytoensureitisincompliancewithaccountingstandards（2分）
2.Assessingtheimpactofthechangeonthefinancialstatements（2分）
3.Performingadditionalauditprocedurestoverifythereasonablenessoftherevenuerecognized（2分）
4.Communicatingwithmanagementtounderstandtherationalebehindthechange（2分）
5.Documentingthefindingsandconclusionsintheauditworkingpapers（2分）
2.Theauditoridentifiesamaterialweaknessintheclientsinternalcontrols.Whatstepsshouldtheauditortake（10分）【答案】Theauditorshouldtakethefollowingsteps:
1.Communicatethematerialweaknesstothosechargedwithgovernance（2分）
2.Evaluatethepotentialimpactofthematerialweaknessonthefinancialstatements（2分）
3.Considertheneedforadditionalauditprocedurestoaddressthematerialweakness（2分）
4.Documentthematerialweaknessandtheauditorsresponseintheauditworkingpapers（2分）
5.Considertheneedtomodifytheauditopinionifthematerialweaknessisnotadequatelyaddressed（2分）
七、综合应用题
1.Youareanauditorassignedtoaclientthatoperatesintheretailindustry.Theclientsfinancialstatementsshowasignificantincreaseininventorylevels.Theauditornoticesthattheinventoryvaluationmethodhaschanged.Howshouldyouconducttheauditprocedurestoaddressthissituation（20分）【答案】Toaddressthesituation,theauditorshould:
1.Reviewthechangeininventoryvaluationmethodtoensureitisincompliancewithaccountingstandards（3分）
2.Performadditionalauditprocedurestoverifythereasonablenessoftheinventoryvaluation（3分）
3.Assesstheimpactofthechangeonthefinancialstatements（3分）
4.Communicatewithmanagementtounderstandtherationalebehindthechange（3分）
5.Evaluatetheeffectivenessoftheclientsinternalcontrolsoverinventory（3分）
6.Documentthefindingsandconclusionsintheauditworkingpapers（4分）
2.Youareanauditorassignedtoaclientthatoperatesinthemanufacturingindustry.Theauditoridentifiesamaterialweaknessintheclientsinternalcontrolsoverinventorycounting.Howshouldyouconducttheauditprocedurestoaddressthissituation（25分）【答案】Toaddressthesituation,theauditorshould:
1.Communicatethematerialweaknesstothosechargedwithgovernance（4分）
2.Performadditionalauditprocedurestoverifytheinventorycount（4分）
3.Assesstheimpactofthematerialweaknessonthefinancialstatements（4分）
4.Communicatewithmanagementtounderstandtherationalebehindtheweakness（4分）
5.Evaluatetheeffectivenessoftheclientsinternalcontrolsoverinventory（4分）
6.Documentthefindingsandconclusionsintheauditworkingpapers（5分）---标准答案
一、单选题
1.B
2.D
3.A
4.C
5.B
二、多选题
1.A、B、C、D
2.A、B、C、D、E
3.A、B、C、D
4.A、B、C、D
5.A、B、C、D
三、填空题
1.monitoringtheclientsbusinessenvironment
2.qualifiedauditreport
3.workingpaperpreparation
4.adverseauditreport
5.evaluationofaccountingestimates
四、判断题
1.（×）
2.（×）
3.（×）
4.（×）
5.（×）
五、简答题
1.Thekeystepsintheplanningphaseofanauditinclude:-Understandingtheclientsbusinessandindustry-Identifyingsignificantaccountsanddisclosures-Assessingtheriskofmaterialmisstatement-Determiningtheauditstrategy-Developinganauditplan
2.Anauditorassessestheriskofmaterialmisstatementduetofraudby:-Evaluatingmanagementsintegrityandethicalvalues-Identifyingincentivesorpressuresformanagementtocommitfraud-Assessingthecomplexityoftransactionsandtheopportunitiesforfraud-Evaluatingtheclientsindustryenvironment-Consideringtheclientspastexperienceswithfraud
3.Themaincomponentsofanauditworkingpaperinclude:-Auditobjectives-Auditevidenceobtained-Auditconclusions-Auditproceduresperformed-Supportingdocumentationandcalculations
六、分析题
1.Theauditorshouldrespondby:-Reviewingthechangeinrevenuerecognitionpolicytoensureitisincompliancewithaccountingstandards-Assessingtheimpactofthechangeonthefinancialstatements-Performingadditionalauditprocedurestoverifythereasonablenessoftherevenuerecognized-Communicatingwithmanagementtounderstandtherationalebehindthechange-Documentingthefindingsandconclusionsintheauditworkingpapers
2.Theauditorshouldtakethefollowingsteps:-Communicatethematerialweaknesstothosechargedwithgovernance-Evaluatethepotentialimpactofthematerialweaknessonthefinancialstatements-Considertheneedforadditionalauditprocedurestoaddressthematerialweakness-Documentthematerialweaknessandtheauditorsresponseintheauditworkingpapers-Considertheneedtomodifytheauditopinionifthematerialweaknessisnotadequatelyaddressed
七、综合应用题
1.Toaddressthesituation,theauditorshould:-Reviewthechangeininventoryvaluationmethodtoensureitisincompliancewithaccountingstandards-Performadditionalauditprocedurestoverifythereasonablenessoftheinventoryvaluation-Assesstheimpactofthechangeonthefinancialstatements-Communicatewithmanagementtounderstandtherationalebehindthechange-Evaluatetheeffectivenessoftheclientsinternalcontrolsoverinventory-Documentthefindingsandconclusionsintheauditworkingpapers
2.Toaddressthesituation,theauditorshould:-Communicatethematerialweaknesstothosechargedwithgovernance-Performadditionalauditprocedurestoverifytheinventorycount-Assesstheimpactofthematerialweaknessonthefinancialstatements-Communicatewithmanagementtounderstandtherationalebehindtheweakness-Evaluatetheeffectivenessoftheclientsinternalcontrolsoverinventory-Documentthefindingsandconclusionsintheauditworkingpapers。
个人认证
优秀文档
获得点赞 0
