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英語審計面試題及答案
一、單項選擇題(每題2分,共10題)
1.WhichofthefollowingisNOTafundamentalprincipleofauditing?
A.Integrity
B.Objectivity
C.Efficiency
D.ProfessionalSkepticism
2.Whatistheprimaryobjectiveofanaudit?
A.Toprovideassuranceonfinancialstatements
B.Toprovidetaxadvice
C.Toassistinmanagementdecision-making
D.Totrainnewauditors
3.WhichofthefollowingisNOTatypeofauditevidence?
A.Documentaryevidence
B.Oralevidence
C.Physicalevidence
D.Unverifiedevidence
4.Whatisthetermfortheprocessofobtainingauditevidence?
A.Auditplanning
B.Auditsampling
C.Audittesting
D.Auditreporting
5.Whatisthepurposeofanauditriskmodel?
A.Tocalculatethecostoftheaudit
B.Toassesstheriskofmaterialmisstatement
C.Todeterminetheauditfee
D.Toevaluatetheclient'sinternalcontrolsystem
6.Whatisthefirststepintheauditprocess?
A.Performingauditprocedures
B.Conductingapreliminaryassessment
C.Issuinganauditreport
D.Closingtheauditfile
7.WhichofthefollowingisNOTacomponentofinternalcontrol?
A.Controlenvironment
B.Riskassessment
C.Informationsystem
D.Externalaudit
8.Whatisthetermusedtodescribetheauditor'sresponsibilitytodetectmaterialmisstatementsduetofraud?
A.Detectionrisk
B.Inherentrisk
C.Controlrisk
D.Fraudrisk
9.Whatisthepurposeofanauditengagementletter?
A.Toconfirmtheauditscopeandobjectives
B.Toprovidelegaladvicetotheclient
C.Toauthorizetheauditortoperformtheaudit
D.Torequestpaymentforauditservices
10.WhichofthefollowingisNOTatypeofauditopinion?
A.Unqualifiedopinion
B.Qualifiedopinion
C.Adverseopinion
D.Satisfiedopinion
答案:
1.C
2.A
3.D
4.B
5.B
6.B
7.D
8.A
9.A
10.D
二、多項選擇題(每題2分,共10題)
1.Whichofthefollowingareconsideredauditprocedures?
A.Inquiries
B.Observations
C.Confirmations
D.Recalculations
2.Whatarethethreelevelsofauditevidencereliability?
A.Direct
B.Indirect
C.Oral
D.Documentary
3.Whatarethemaincomponentsofauditplanning?
A.Understandingtheentityanditsenvironment
B.Assessingtheriskofmaterialmisstatement
C.Determiningthenature,timing,andextentofauditprocedures
D.Preparingtheauditreport
4.Whichofthefollowingareconsideredauditsamplingtechniques?
A.Statisticalsampling
B.Non-statisticalsampling
C.Judgmentalsampling
D.Alloftheabove
5.Whatarethemainobjectivesofaninternalcontrolsystem?
A.Toensuretheaccuracyoffinancialreporting
B.Topromoteoperationalefficiency
C.Toensurecompliancewithlawsandregulations
D.Toenhancethecompany'sreputation
6.Whatarethemaincausesofauditfailure?
A.Inadequateauditplanning
B.Lackofprofessionalskepticism
C.Insufficientauditevidence
D.Alloftheabove
7.Whatarethemaintypesofauditreports?
A.Standardauditreport
B.Modifiedauditreport
C.Adverseauditreport
D.Unqualifiedauditreport
8.Whatarethemainreasonsforauditorstoperformanalyticalprocedures?
A.Toidentifyunusualtransactions
B.Toassessthereasonablenessoffinancialinformation
C.Toreducetheriskofmaterialmisstatement
D.Toincreaseauditefficiency
9.Whatarethemainfactorsconsideredwhendeterminingauditmateriality?
A.Thesizeoftheentity
B.Thenatureofthemisstatement
C.Thepotentialimpactonuserdecisions
D.Theauditor'sprofessionaljudgment
10.Whatarethemainresponsibilitiesofanauditor?
A.Toprovideanindependentopiniononfinancialstatements
B.Toensuretheaccuracyoffinancialinformation
C.Tocomplywithprofessionalstandardsandethics
D.Toadvisemanagementonfinancialmatters
答案:
1.A,B,C,D
2.A,B,D
3.A,B,C
4.A,B,D
5.A,B,C
6.A,B,C,D
7.A,B,C
8.A,B,C
9.A,B,C
10.A,C,D
三、判斷題(每題2分,共10題)
1.TrueorFalse:Theauditor'sresponsibilityistodetectallinstancesoffraud.
2.TrueorFalse:Anunqualifiedauditopinionmeansthatthefinancialstatementsarefreefromanymaterialmisstatement.
3.TrueorFalse:Theauditorisresponsibleforthepreventionanddetectionoffraud.
4.TrueorFalse:Analyticalproceduresareonlyperformedattheendoftheaudit.
5.TrueorFalse:Theauditor'sreportisaddressedtothemanagementoftheentitybeingaudited.
6.TrueorFalse:Theriskofmaterialmisstatementisalwaysassessedattheassertionlevel.
7.TrueorFalse:Theauditengagementlettermustbesignedbyboththeauditorandtheclient.
8.TrueorFalse:Theauditorcanrelysolelyoncomputer-assistedaudittechniques(CAATs)togatherauditevidence.
9.TrueorFalse:Theauditorisresponsiblefortheinternalcontrolsystemoftheentity.
10.TrueorFalse:Theauditor'sprofessionalskepticismisarequirementforallauditprocedures.
答案:
1.False
2.True
3.False
4.False
5.False
6.True
7.True
8.False
9.False
10.True
四、簡答題(每題5分,共4題)
1.Whatarethemaindifferencesbetweenaninternalauditandanexternalaudit?
2.Explaintheconceptofmaterialityinauditing.
3.Describetheprocessofanauditor'sresponsetoidentifiedrisks.
4.Whatarethekeyelementsofanauditor'sreport?
答案:
1.Internalauditsareconductedbyorfortheentity'smanagement,focusingonoperationalefficiencyandcompliancewithinternalpolicies.Externalauditsareconductedbyindependentauditorstoprovideanopiniononthefinancialstatements'fairnessandareintendedforexternalusers.
2.Materialityinauditingreferstothemagnitudeofanomissionormisstatementofaccountinginformationthat,inthelightofsurroundingcircumstances,wouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.
3.Anauditor'sresponsetoidentifiedrisksinvolvesassessingtheriskofmaterialmisstatement,designingandperformingauditprocedurestoobtainsufficientappropriateauditevidence,andevaluatingtheresultsofthoseprocedurestoconcludeonthefinancialstatements.
4.Thekeyelementsofanauditor'sreportincludeanaddresstotheentity'smanagementandthosechargedwithgovernance,anintroductorysection,asectiononmanagement'sresponsibilityforthefinancialstatements,asectionontheauditor'sresponsibility,andtheauditor'sopiniononthefinancialstatements.
五、討論題(每題5分,共4題)
1.Discusstheimportanceofprofessionalskepticismintheauditingprocess.
2.Explainhowanauditormightapproachanauditwhenthereisahighriskofmaterialmisstatementduetofraud.
3.Discusstheroleofauditevidenceinsupportinganauditor'sopiniononthefinancialstatements.
4.Whatarethechallengesauditorsfacewhendealingwithcomplextransactions,andhowcantheyaddressthesechallenges?
答案:
1.Professionalskepticismiscrucialintheauditingprocessasitencouragesauditorstoquestioninformationandassumptions,criticallyassessauditevidence,andmaintainanattitudeofdoubtregardingtheaccuracyofthefinancialstatements.
2.Whenthereisahighriskofmaterialmisstatementduetofraud,anauditorshouldincreasethelevelofprofessional
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