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Which of the following statements, if any, is/are correct？（1) Internal auditors should re

Which of the following statements, if any, is/are correct？ (1) Internal auditors should report to the finance director as they understand internal controls and are best placed to implement any recommendations in a timely manner (2) Companies are not required to establish and maintain an internal audit function

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

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更多“Which of the following stateme…”相关的问题

第1题

Which of the following procedures are TESTS OF CONTROL an auditor should perform in testin

g the inventory cycle of their client whilst attending the inventory count? (1) Observe whether the client’s staff are following the inventory count instructions (2) Review inventory present in the warehouse for evidence of damage or obsolescence (3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period (4) Inspect and review management’s inventory count instructions

A.2 and 3

B.1 and 4

C.1 and 2

D.3 and 4

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第2题

Which of the following statements, relating to the auditor’s reporting responsibilities fo

r going concern, if any, is/are correct? (1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report (2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

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第3题

Is the following statement true or false? Audit risk is a function of two components, inhe

rent risk and control risk.

A.True

B.False

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第4题

Which of the following is a DISADVANTAGE of recording accounting and control systems using

internal control questionnaires?

A.They may contain a large number of irrelevant controls

B.It can be difficult to identify missing controls

C.They are time consuming to complete

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第5题

Which of the following is NOT a responsibility of the auditor?A.To provide an opinion on t

Which of the following is NOT a responsibility of the auditor?

A.To provide an opinion on the truth and fairness of the financial statements

B.To conduct an audit in accordance with International Standards on Auditing

C.To express an opinion on the company’s going concern status

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第6题

Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Condu

ct; voluntary disclosure of information may be necessary in certain situations. For which TWO of the following situations should an auditor make VOLUNTARY disclosure? (1) If an auditor knows or suspects his client is engaged in money laundering (2) Where disclosure is made to non-governmental bodies (3) Where it is in the public interest to disclose (4) If an auditor suspects his client has committed terrorist offences

A.1 and 4

B.1 and 3

C.2 and 4

D.2 and 3

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第7题

Which of the following is NOT an audit software technique?A.Using computer programs to ext

Which of the following is NOT an audit software technique?

A.Using computer programs to extract a sample for a receivables circularisation

B.Running a computer program to test the addition of the cash book

C.Using a computer to perform an analytical review comparison of administration expenses against the prior year

D.Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders

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第8题

Which of the following is NOT an advantage of a company outsourcing its internal audit fun

ction?

A.There will always be a reduction in costs

B.Provides access to specialist skills

C.Can provide access to an internal audit team immediately

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第9题

Which TWO of the following substantive procedures provide evidence over the EXISTENCE of t

rade receivables? (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger (2) Undertaking a receivables circularisation (3) Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger (4) Recalculating the allowance for uncollectible accounts

A.1 and 3

B.2 and 4

C.2 and 3

D.1 and 4

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第10题

ISA 580 Written Representations require auditors to obtain written representations to supp

ort other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence?

A.That all deficiencies in internal control known to management have been communicated to the auditor

B.That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately

C.That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated

D.That management has fulfilled their responsibility for the preparation and presentation of the financial statements

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Which of the following statements, if any, is/are correct？ （1) Internal auditors should re

Which of the following statements, if any, is/are correct？（1) Internal auditors should re