英語審計面試題及答案

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