270647 秦荣生 审计学(第10版)习题答案[40页]

《第十章风险应对》一、单选题共13道【题目1】注册会计师实施程序以确定控制是否得到一贯执行，其实质是在测试控制的( A )。

(A)有效性(B)存在性(C)正在使用情况(D)完整性【题目2】下列情况中应当实施控制测试的是( B )。

(A)在评估认定层次重大错报风险时预期控制的运行是无效的(B)在评估认定层次重大错报风险时预期控制的运行是有效的(C)注册会计师在了解内部控制时发现控制很薄弱(D)即使现有控制得到执行也不足以防止财务报表发生重大错报【题目3】在仅实施实质性程序不足以提供认定层次充分、适当的审计证据时，注册会计师应当( B )。

(A)实施分析程序(B)实施控制测试(C)重新评估认定层次的重大错报风险(D)扩大样本规模【题目4】下列审计程序中不用于控制测试和了解内部控制的是( D )。

(A)询问(B)观察(C)检查(D)函证【题目5】即使注册会计师已获取了控制在期中有效运行的审计证据，仍然需要( A )。

(A)考虑如何将控制在期中运行有效性的审计证据合理延伸至期末(B)重新考虑重要性水平(C)重新评估财务报表层次重大错报风险(D)重新评估认定层次重大错报风险【题目6】如果拟信赖以前审计获取的控制运行有效性的审计证据，注册会计师应( B )。

(A)直接实施实质性程序(B)获取这些控制是否已发生变化的审计证据(C)直接获取本期控制运行有效性的审计证据(D)确定针对剩余期间还需要获取的补充审计证据【题目7】对以前审计获取的有关控制有效性的审计证据，如果评估的重大错报风险高，注册会计师应当( C )。

(A)信赖以前审计获取的审计证据(B)部分信赖以前审计获取的审计证据(C)完全不信赖以前审计获取的审计证据(D)不再对控制的有效性进行测试【题目8】如果注册会计师拟信赖针对特别风险的控制，那么( D )。

(A)注册会计师可以部分地利用以前年度所执行的控制测试(B)注册会计师可以利用以前审计获取的审计证据(C)注册会计师可以每隔一年进行一次控制测试(D)注册会计师应当在每次审计时都测试这类控制【题目9】下列因素中与控制测试范围不呈正向关系的是( B )。

Chapter 1The Demand for Audit and Other Assurance Services1-1 (Objective 1-1) Explain the relationships among audit services, attestation services, and assurance services, and give examples of each.The relationship among audit services, attestation services, and assurance services is reflected in Figure 1-1 on page 9 of the text. An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. Audit services are a form of attestation service in which the auditor expresses a written conclusion about the degree of correspondence between information and established criteria.The most common form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements are presented in conformity with generally accepted accounting principles. An example of an attestation service is a report on the effectiveness of an entity’s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability.1-2 (Objective 1-2) Discuss the major factors in today’s society that have made the need for independent audits much greater than it was 50 years ago.An independent audit is a means of satisfying the need for reliable information on the part of decision makers. Factors of a complex society which contribute to this need are:1. Remoteness of informationa. Owners (stockholders) divorced from managementb. Directors not involved in day-to-day operations or decisionsc. Dispersion of the business among numerous geographiclocations and complex corporate structures2. Biases and motives of providera. Information will be biased in favor of the provider when his orher goals are inconsistent with the decision maker's goals.3. Voluminous dataa. Possibly millions of transactions processed daily viasophisticated computerized systemsb. Multiple product linesc. Multiple transaction locations4. Complex exchange transactionsa. New and changing business relationships lead to innovativeaccounting and reporting problemsb. Potential impact of transactions not quantifiable, leading toincreased disclosures1-3 (Objective 1-2) Distinguish among the following three risks: risk-free interest rate, business risk, and information risk. Which one or ones does the auditor reduce by performing an audit?1. Risk-free interest rate This is approximately the rate the bank couldearn by investing in U.S. treasury notes for the same length of timeas the business loan.2. Business risk for the customer This risk reflects the possibility thatthe business will not be able to repay its loan because of economicor business conditions such as a recession, poor managementdecisions, or unexpected competition in the industry.3. Information risk This risk reflects the possibility that the informationupon which the business risk decision was made was inaccurate. Alikely cause of the information risk is the possibility of inaccuratefinancial statements.Auditing has no effect on either the risk-free interest rate or business risk. However, auditing can significantly reduce information risk.1-4 (Objective 1-3) Identify the major causes of information risk and identify the three main ways information risk can be reduced. What are the advantages and disadvantages of each?The four primary causes of information risk are remoteness of information, biases and motives of the provider, voluminous data, and the existence of complex exchange transactions.The three main ways to reduce information risk are:1. User verifies the information.2. User shares the information risk with management.3. Audited financial statements are provided.The advantages and disadvantages of each are as follows:1-5 (Objective 1-4) Explain what is meant by determining the degree of correspondence between information and established criteria. What are the information and established criteria for the audit of Jones Company’s tax return by an internal revenue agent? What are they for the audit of Jones Company’s financial statements by a CPA firm?To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. Examples of established criteria include generally accepted accounting principles and the Internal Revenue Code. Determining the degree of correspondence between information and established criteria is determining whether a given set of information is in accordance with the established criteria. The information for Jones Company's tax return is the federal tax returns filed by the company. The established criteria are found in the Internal Revenue Code and all interpretations. For the audit of Jones Company's financial statements the information is the financial statements being audited and the established criteria are generally accepted accounting principles.1-6 (Objectives 1-4, 1-8) Describe the nature of the evidence the internal revenue agent will use in the audit of Jones Company’s tax return.The primary evidence the internal revenue agent will use in the audit of the Jones Company's tax return include all available documentation and other information available in Jones' office or from other sources. For example, when the internal revenue agent audits taxable income, a major source of information will be bank statements, the cash receipts journal and deposit slips. The internal revenue agent is likely to emphasize unrecorded receipts and revenues. For expenses, major sources of evidence are likely to be cancelled checks, vendors' invoices and other supporting documentation.1-7 (Objective 1-5) In the conduct of audits of financial statements, it would be a serious breach of responsibility if the auditor did not thoroughly understand accounting. However, many competent accountants do not have an understanding of the auditing process. What causes this difference?This apparent paradox arises from the distinction between the function of auditing and the function of accounting. The accounting function is the recording, classifying and summarizing of economic events to provide relevant information to decision makers. The rules of accounting are the criteria used by the auditor for evaluating the presentation of economic events for financial statements andhe or she must therefore have an understanding of generally accepted accounting principles (GAAP), as well as auditing standards. The accountant need not, and frequently does not, understand what auditors do, unless he or she is involved in doing audits, or has been trained as an auditor.1-8 (Objective 1-6) What are the differences and similarities in audits of1-9 (Objectives 1-6, 1-8) List five examples of specific operational audits that can be conducted by an internal auditor in a manufacturing company.Five examples of specific operational audits that could be conducted by an internal auditor in a manufacturing company are:1. Examine employee time cards and personnel records to determineif sufficient information is available to maximize the effective use ofpersonnel.2. Review the processing of sales invoices to determine if it could bedone more efficiently.3. Review the acquisitions of goods, including costs, to determine ifthey are being purchased at the lowest possible cost consideringthe quality needed.4. Review and evaluate the efficiency of the manufacturing process.5. Review the processing of cash receipts to determine if they aredeposited as quickly as possible.1-10 (Objectives 1-1, 1-7) What knowledge does the auditor need about the client’s business in an audit of historical financial statements? Explain how this knowledge may be useful in performing other assurance or consulting services for the client.When using a strategic systems auditing approach in an audit of historical financial statements, an auditor must have a thorough understanding of the client and its environment. This knowledge should include the client’s regulatory and operating environment, business strategies and processes, and measurement indicators. The strategic systems approach is also useful in other assurance or consulting engagements. For example, an auditor who is performing an assurance service on information technology would need to understand the client’s business strategies and processes related to information technology, including such things as purchases and sales via the Internet. Similarly, a practitioner performing a consulting engagement to evaluate the efficiency and effectiveness of a client’s manufacturing process would likely start with an analysis of various measurement indicators, including ratio analysis and benchmarking against key competitors.1-11 (Objective 1-8) What are the major differences in the scope of the audit responsibilities for CPAs, GAO auditors, IRS agents, and internal auditors?The major differences in the scope of audit responsibilities are:1. CPAs perform audits in accordance with auditing standards ofpublished financial statements prepared in accordance withgenerally accepted accounting principles.2. GAO auditors perform compliance or operational audits in order toassure the Congress of the expenditure of public funds inaccordance with its directives and the law.3. IRS agents perform compliance audits to enforce the federal taxlaws as defined by Congress, interpreted by the courts, andregulated by the IRS.4. Internal auditors perform compliance or operational audits in orderto assure management or the board of directors that controls andpolicies are properly and consistently developed, applied andevaluated.1-12 (Objective 1-9) Identify the four parts of the Uniform CPA Examination.The four parts of the Uniform CPA Examination are: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts.1-13 (Objective 1-10) Explain why CPAs need to be knowledgeable about information technology, including ecommerce technologies.It is important for CPAs to be knowledgeable about e-commerce technologies because more of their clients are rapidly expanding their use of e-commerce. Examples of commonly used e-commerce technologies include purchases and sales of goods through the Internet, automatic inventory reordering via direct connection to inventory suppliers, and online banking. CPAs who perform audits or provide other assurance services about information generated with these technologies need a basic knowledge and understanding of information technology and e-commerce in order to identify and respond to risks in the financial and other information generated by these technologies.Chapter 2The CPA Profession2-1 (Objective 2-1) State the four major types of services CPAs perform, and explain each.The four major services that CPAs provide are:1. Assurance services Assurance services are independentprofessional services that improve the quality of information fordecision makers. Assurance services include attestation services,which are any services in which the CPA firm issues a report thatexpresses a conclusion about the reliability of an assertion that isthe responsibility of another party. The four categories ofattestation services are audits of historical financial statements,attestation on the effectiveness of internal control over financialreporting, reviews of historical financial statements, and otherattestation services.2. Accounting and bookkeeping services Accounting services involvepreparing the client's financial statements from the client'srecords. Bookkeeping services include the preparation of theclient's journals and ledgers as well as financial statements.3. Tax services Tax services include preparation of corporate,individual, and estate returns as well as tax planning assistance. Management consulting services These services range from suggestions to improve the client's accounting system to computer installations.2-2 (Objectives 2-1, 2-8) What major characteristics of the organization and conduct of CPA firms permit them to fulfill their social function competently and independently?The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are:1. Organizational form A CPA firm exists as a separate entity to avoidan employer-employee relationship with its clients. The CPA firmemploys a professional staff of sufficient size to prevent oneclient from constituting a significant portion of total income andthereby endangering the firm's independence.2. Conduct A CPA firm employs a professional staff of sufficient sizeto provide a broad range of expertise, continuing education, andpromotion of a professional independent attitude andcompetence.3. Peer review This practice evaluates the performance of CPA firmsin an attempt to keep competence high.2-3(Objectives 2-2) Explain how the Internet and online resources can be used by audit firms to improve auditing and other services1. CPA firms can use the Internet to market their services2. CPA firms can use the Internet to connect their global professionalstaff3. CPA firms can also take advantages of online resources anddatabase that can be accessed through the Internet. Theseresources are useful to CPA firms for staying current on emergingbusiness and standards-setting issues.2-4 (Objective 2-3) What roles are played by the American Institute of Certified Public Accountants for its members?The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas.2-5 (Objective 2-3) What are the purposes of the AICPA Statements on Standards for Attestation Engagements?Statement on Standards for Attestation Engagements was first issued in 1986 and its purposes were to provide a framework for attest engagements and to develop standards for those engagements. In 2001, the Auditing Standards Board issued SSAE 10 in response to the need for more detailed standards for specific types of attestation services. SSAE 10 supercedes the previously issued standards and its main purpose is to improve the usefulness of the attestation standards and provide greater flexibility to practitioners in providing assurance services.2-6 (Objective 2-4) What is the role of the Public Company Accounting Oversight Board?The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits.2-7 (Objective 2-5) Describe the role of the SEC in society and discuss its relationship with and influence on the practice of auditing.The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the SEC at least once each year), the profession is highly involved with the SEC requirements.The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission.2-8 (Objective 2-6) Distinguish between generally accepted auditing standards and generally accepted accounting principles, and give two examples of each.Generally accepted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, study and evaluation of internal control, and the gathering of competent evidential matter; and four standards of reporting which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements.Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB.2-9 (Objective 2-6) The first standard of field work requires the performance of the audit by a person or persons having adequate technical training and proficiency as an auditor. What are the various ways in which auditors can fulfill the requirement of the standard? Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements forlicensure vary from state to state.2-10 (Objective 2-6) Generally accepted auditing standards have been criticized by different sources for failing to provide useful guidelines for conducting an audit. The critics believe the standards should be more specific to enable practitioners to improve the quality of their performance. As the standards are now stated, some critics believe that they provide little more than an excuse to conduct inadequate audits. Evaluate this criticism of the 10 generally accepted auditing standards. For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly.2-11 (Objective 2-5) Describe the role of International Standards on Auditing. Discuss whether a CPA who conducts an audit in accordance with generally accepted auditing standards simultaneously complies with international standards on auditing.International Standards on Auditing (ISAs) are issued by the International Auditing Practices Committee (IAPC) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of audit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements.2-12 (Objective 2-8) What is meant by the term quality control as it relates to a CPA firm?Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements.2-13 (Objective 2-8) The following is an example of a CPA firm’s qualitycontrol procedure requirement: “Any person being considered for employment by the firm must have completed a basic auditing course and have been interviewed and approved by an audit partner of the firm before he or she can be hired for the audit staff.” Which element of quality control does this procedure affect and what is the purpose of the requirement?The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel should be qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur.2-14 (Objective 2-8) State what is meant by the term peer review. What are the implications of peer review for the profession?A peer review is a review, by CPAs, of a CPA firm's compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm.Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firm's practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade off between cost and benefits.A CPA firm also gives up some independence of activities when it is reviewed by another CPA firm.2-15 (Objective 2-7) What are the two sections of practice to which CPA firms may belong? What are the primary purposes of the two centers? The two divisions of practice that a CPA firm may belong to are the SEC Practice Section (renamed the Center for Public Company Audit Firms)and the Private Companies Practice Section. A firm may belong to one section, both sections, or neither. Many of the self-regulatory activities of the SECPS have been taken over by the PCAOB.Proponents of this division believe that this will improve the quality of practice by CPA firms and that it will improve self-regulation. Critics state that it establishes two classes of CPAs and implies a lower performance quality for firms that are not members of the SEC Practice Section.Chapter 3Audit Reports3-1 (Objective 3-1) Explain why auditors’ reports are important to users of financial statements and why it I desirable to have standard wording.Auditor's reports are important to users of financial statements because they inform users of the auditor's opinion as to whether or not the statements are fairly stated or whether no conclusion can be made with regard to the fairness of their presentation. Users especially look for any deviation from the wording of the standard unqualified report and the reasons and implications of such deviations. Having standard wording improves communications for the benefit of users of the auditor’s report. When there are departures from the standard wording, users are more likely to recognize and consider situations requiring a modification or qualification to the auditor’s report or opinion.3-2 (Objective 3-1) List the seven parts of a standard unqualified audit report and explain the meaning of each part. How do the parts compare with those found in a qualified report?The unqualified audit report consists of:1. Report title Auditing standards require that the report be titledand that the title includes the word independent.2. Audit report address The report is usually addressed to thecompany, its stockholders, or the board of directors.3. Introductory paragraph The first paragraph of the report doesthree things: first, it makes the simple statement that the CPAfirm has done an audit. Second, it lists the financial statementsthat were audited, including the balance sheet dates and theaccounting periods for the income statement and statement ofcash flows. Third, it states that the statements are theresponsibility of management and that the auditor'sresponsibility is to express an opinion on the statements basedon an audit.4. Scope paragraph. The scope paragraph is a factual statementabout what the auditor did in the audit. The remainder brieflydescribes important aspects of an audit.5. Opinion paragraph. The final paragraph in the standard reportstates the auditor's conclusions based on the results of theaudit.6. Name of CPA firm. The name identifies the CPA firm orpractitioner who performed the audit.7. Audit report date. The appropriate date for the report is the oneon which the auditor has completed the most important auditingprocedures in the field.The same seven parts are found in a qualified report as in an unqualified report. There are also often one or more additional paragraphs explaining reasons for the qualifications.3-3 (Objective 3-1) What are the purposes of the scope paragraph in the audi tor’s report? Identify the most important information included in the scope paragraph.The purposes of the scope paragraph in the auditor's report are to inform the financial statement users that the audit was conducted in accordance with generally accepted auditing standards, in general terms what those standards mean, and whether the audit provides a reasonable basis for an opinion.The information in the scope paragraph includes:1. The auditor followed generally accepted auditing standards.2. The audit is designed to obtain reasonable assurance aboutwhether the statements are free of material misstatement.3. Discussion of the audit evidence accumulated.4. Statement that the auditor believes the evidence accumulated wasappropriate for the circumstances to express the opinion presented. 3-4 (Objective 3-1) What are the purposes of the opinion paragraph in the audi tor’s report? Identify the most important information included in the opinion paragraph.The purpose of the opinion paragraph is to state the auditor's conclusions based upon the results of the audit evidence. The most important information in the opinion paragraph includes:1. The words "in our opinion" which indicate that the conclusions arebased on professional judgment.2. A restatement of the financial statements that have been auditedand the dates thereof or a reference to the introductoryparagraph.3. A statement about whether the financial statements were presentedfairly and in accordance with generally accepted accountingprinciples.3-5 (Objective 3-1) On February 17, 2005, a CPA completed all the evidence gathering procedures on the audit of the financial statements for the。

审计学第十版练习题答案审计学第十版练习题答案审计学是一门研究审计理论和实践的学科，通过对企业财务报表和相关信息的审核，评估其真实性和准确性，为用户提供可靠的财务信息。

而在学习审计学的过程中，练习题是非常重要的一环，它不仅可以帮助我们巩固所学的知识，还能够提升我们的解决问题的能力。

本文将为大家提供审计学第十版练习题的答案，希望对大家的学习有所帮助。

第一章：审计导论练习题1：审计的定义是什么？它的目标是什么？答案：审计是一种系统性的、独立的、客观的、专业的活动，通过对企业财务报表和相关信息的审核，评估其真实性和准确性，为用户提供可靠的财务信息。

审计的目标是保证财务报表的真实性和准确性，提高财务信息的可靠性，以保护利益相关者的权益。

练习题2：什么是审计师的独立性？为什么审计师的独立性对审计活动至关重要？答案：审计师的独立性是指审计师在执行审计工作时，能够保持独立的思考和判断，不受外界利益的影响。

审计师的独立性对审计活动至关重要，因为只有在独立的情况下，审计师才能客观、公正地评估企业财务报表的真实性和准确性，保证审计结果的可靠性。

第二章：审计职责和责任练习题1：请解释审计职责和审计责任的区别。

答案：审计职责是指审计师在执行审计工作时应遵循的规范和要求，包括审计准则、审计程序和审计技术等。

审计责任是指审计师在执行审计工作过程中应承担的法律责任和道德责任，包括对审计工作的质量和结果负责。

练习题2：请解释审计师的法律责任和道德责任。

答案：审计师的法律责任是指审计师在执行审计工作过程中应承担的法律责任，包括违反法律法规、违反审计准则、违反合同约定等可能导致法律纠纷的行为。

审计师的道德责任是指审计师在执行审计工作过程中应承担的道德责任，包括保持独立性、保守机密、诚实守信等符合职业道德的行为。

第三章：审计准则和审计程序练习题1：请解释审计准则的三个基本原则。

答案：审计准则的三个基本原则分别是：真实性原则、审慎性原则和独立性原则。

《审计学》课后习题答案第一章一、单项选择题1.C2.B3.A4.B5.A二、多项选择题1.ABC2.ABD3.ABC4.AB5.ABC三、判断题1.×2.√3.√4.×5.×第二章一、单项选择题1.C2.D3.D4.B5.A二、多项选择题1.ABC2.ABD3.ABC4.ABCD5.ABC三、判断题1.√2.√3.√4.×5.×第三章一、单项选择题1.B2.B3.A4.A5.D二、多项选择题1.AC2.AC3.ACD4.BCD5.AB三、判断题1.√2.√3.√4.√5.√四、案例分析1.收料单与购货发票正确答案：购货发票。

购货发票是外部凭证，收料单是内部凭证，外部凭证比内部凭证更可靠。

2.销货发票副本与产品出库单正确答案：销货发票副本。

销货发票是综合性的原始凭证，比单一的出库单更可靠。

3.领料单与材料成本计算表正确答案：领料单。

领料单是业务方面的原始凭证，材料成本计算表是财务方面加工过的原始凭证。

4.工资计算单与工资发放单正确答案：工资发放单。

工资发放单需经当事人本人签收，较财务加工过的工资计算单更可靠。

5.存货盘点表与存货监盘记录正确答案：存货监盘记录。

存货监盘记录是注册会计师的亲历证据，比被审计单位的内部证据存货盘点表更可靠。

6.银行询证函回函与银行对账单正确答案：银行询证函回函。

银行询证函回函是注册会计师函证的直接证据，银行对账单属于被审计单位持有的银行对账信息。

第四章一、单项选择题1-5 BBBBA二、多项选择题1.ACD2.ABCD3.ABD4.AC5.ABCD三、判断题1.√2.√3.√4.√5. ×四、案例分析（一）在接受委托前，作为注册会计师，有几项工作要进行：首先，在征得客户美联公司同意之后，向前任的大胜会计师事务所进行了了解与讯问，寻找美联公司更换会计师事物所的理由。

如果美联公司不同意与前任事务所接触，或者大胜会计师事务所是因坚持会计原则而被上市公司更换的话，则宝信会计师事物所就要考虑是否放弃与美联公司的签约。

审计学课后习题详细答案完整版-第十章生产与存货循环第十章思考与练习答案解析目录一、思考题 (1)1.【解答】 (1)2.【解答】 (4)二、案例分析题 (4)1.【答案】 (4)2.【答案】 (5)3.【答案】 (6)一、思考题1.【解答】（1）评价管理层用以记录和控制存货盘点结果的指令和程序。

（2）观察管理层制定的盘点程序（如对盘点时及其前后的存货移动的控制程序）的执行情况。

（3）检查存货（4）执行抽盘（5）需要特别关注的情况（6）存货监盘结束时的工作二、案例分析题1.【答案】针对要求（1）：（1）不恰当。

无论是否信赖内部控制，注册会计师在监盘中均应当观察管理层制定的盘点程序的执行情况。

（2）不恰当。

已确认为销售但尚未出库的存货不应包括在盘点范围内。

（3）不恰当。

审计项目组代管理层执行盘点工作，将会影响其独立性/盘点存货是甲公司管理层的责任。

（4）不恰当。

当a产品被选为样本项目时，应当对所有a产品执行抽盘。

（5）恰当。

针对要求（2）：审计项目组可以实施的审计程序有（以下答对三项即可）：⑴向保管存货的第三方函证存货的数量和状况；⑴实施检查程序/检查与第三方保管的存货相关的文件记录；⑴对第三方保管的存货实施监盘；⑴安排其他注册会计师对第三方保管的存货实施监盘；⑴获取其他注册会计师或提供仓储服务的第三方的注册会计师针对第三方用以保证存货得到恰当盘点和保管的内部控制的适当性而出具的报告。

2.【答案】（1）存在缺陷。

监盘计划不能与被审计单位的员工沟通，抽盘范围属于监盘计划的一部分，所以也是不能沟通的内容。

（2）不存在缺陷。

（3）存在缺陷。

对于存放在外地分公司的存货也应实施存货监盘程序。

（4）存在缺陷。

存货监盘工作结束时，注册会计师应取得并检查已填用、作废及未使用表单的号码，由此才可以确定其是否连续编号。

（5）存在缺陷。

盘点结束后，应当由W公司组成调查小组，对盘盈或盘亏的存货进行分析和处理，并将存货实物数量和仓库记录调节相符。

）A.核对法C.验算法3.在审计过程中，字记录，属审计学试题十一、单项选择题（每小题1分，共10分）1..（）认定是指财务信息已被恰当地列报和描述，且披露内容表述清楚。

A.存在B.分类和可理解性C.完整性D.计价和分摊2.注册会计师通过审查和阅读会计资料和其他有关资料来获取审计证据的方法是（B.审阅法D.函证法注册会计师将了解到的被审计单位管理层的诚信情况形成文）。

A.实物证据B.书面证据C.环境证据D. 口头证据4.下列关于具体审计计划的说法，正确的是（）。

A.具体审计计划是根据总体审计策略制定的，具体审计计划不对总体审计策略决产生影响B.总体审计策略和具体审计计划具有不同作用，所以不能将二者合并为一份审计计划文件C.总体审计策略编制在前，具体审计计划编制在后，两项计划活动相互孤立D.总体审计策略和具体审计计划其中一项的决定可能会影响甚至改变对另外一项的决定5.关于控制环境的说法，不正确的是（）oA在审计业务承接阶段，注册会计师就需要对控制环境作出最终评价.B.控制环境影响员工对内部控制的认识和态度C.良好的控制环境是实施有效内部控制的基础D.控制环境包括治理层和管理层对内部控制及其重要性的态度、认识和措施6.注册会计师了解到某公司关于领料的规定如下:生产工人每次领取原材料后，须经生产车间负责人点验并与领料单核对无误方可下料，但点验核对后无须在领料单上签字。

在测试该项内部控制的执行情况时，注册会计师采用下列（）程序是无效的。

A.检查B.观察C.询问D.穿行测试7.在确定函证对象时，以下项目中最应当进行函证的是（）。

A.函证很可能无效的应收账款B.交易频繁但期末余额较小的应收账款C.执行其他审计程序可以确认的应收账款D.小额或账龄较短的应收账款8.在检查金融资产时，注册会计师发现被审计单位在“交易性金融资产”科bl 中记载的金融资产具备（）特征时，应提请被审计单位作出调整。

A.为近期出传而持有B.准备长期持有C.直接指定为以公允价值计量D.变动计入当期损益9.在下列货币资金内部控制的关键环节中，存在重大缺陷的是（）。

审计学课后习题答案,审计学课后习题答案秦荣生·单项选择题(下列各小题备选答案中，只有一个符合题意的正确答案。

请将选定答案所对应的英文字母填在括弧内。

)1.下列选项中，有关人力资源的叙述正确的是()。

A、人力资源就是人口资源B、人力资源就是人才资源C、人力资源的本质是劳动能力D、人力资源就是人力资本ABCD【正确答案】：C【解析】：人力资源的本质是人所具有的脑力和体力的总和，可以统称为劳动能力。

人力资源不同于人口资源和人才资源。

人口资源是指一个国家或地区所拥有的人口的总量，它是一个最基本的底数，一切人力资源、人才资源皆产生于这个最基本的资源中，它主要表现为人口的数量。

人才资源是指一个国家或地区中具有较多科学知识、较强劳动技能，在价值创造过程中起关键或重要作用的那部分人。

人才资源是人力资源的一部分，即优质的人力资源。

人力资源不同于人力资本。

首先，在与社会财富和社会价值的关系上，两者是不同的;人力资本是由投资而形成的，强调以某种代价获得的能力或技能的价值，投资的代价可在提高生产力过程中以更大的收益收回。

而人力资源则不同，作为一种资源，劳动者拥有的脑力和体力对价值的创造起了重要贡献作用，人力资源强调人力作为生产要素在生产过程中的生产、创造能力，它在生产过程中可以创造产品、创造财富，促进经济发展。

它与社会价值的关系应当说是一种由果溯因的。

其次，两者研究问题的角度和关注的重点也不同;人力资本是通过投资形成的存在于人体中的资本形式，是形成人的脑力和体力的物质资本在人身上的价值凝结，是从成本收益的角度来研究人在经济增长中的作用，它强调投资付出的代价及其收回，考虑投资成本带来多少价值，研究的是价值增值的速度和幅度，关注的重点是收益问题。

人力资源则不同，它将人作为财富的来源来看待，是从投入产出的角度来研究人对经济发展的作用，关注的重点是产出问题，即人力资源对经济发展的贡献有多大，对经济发展的推动力有多强。

审计第十版课后习题及答案审计第十版课后习题及答案近年来，随着全球经济的发展和企业规模的扩大，对于企业的财务信息披露和财务报告的准确性要求越来越高。

审计作为一种独立的、客观的评价手段，扮演着保护投资者利益和维护市场秩序的重要角色。

而《审计第十版》作为一本重要的教材，对于培养学生的审计思维和技能具有重要的意义。

本文将对《审计第十版》课后习题进行分析和解答，以帮助读者更好地理解和应用审计知识。

第一章：审计概述该章节主要介绍了审计的定义、目的和特点。

习题一要求解释审计的目标是什么？审计的目标是通过对企业财务报表的审查，评估财务报表的准确性和可靠性，从而给出一个独立的、公正的意见。

习题二要求解释审计的特点是什么？审计的特点包括独立性、客观性、全面性和专业性等。

第二章：审计职业道德和审计独立性该章节介绍了审计师的职业道德和审计独立性的重要性。

习题一要求解释审计师的职业道德要求是什么？审计师的职业道德要求包括诚实、公正、保密、尽职尽责等。

习题二要求解释审计独立性的意义和保障措施。

审计独立性意味着审计师在履行职责时不受任何利益干扰，保障措施包括审计师的聘任和报酬、审计师与被审计单位的关系等。

第三章：审计业务流程该章节介绍了审计业务流程的各个环节。

习题一要求解释审计业务流程的步骤和目标。

审计业务流程包括计划阶段、风险评估阶段、内部控制评估阶段、证据收集阶段、报告阶段等。

习题二要求解释风险评估的目的和方法。

风险评估的目的是确定可能存在的审计风险，方法包括了解企业的业务和运营环境、评估内部控制的设计和运行等。

第四章：审计证据的收集和评价该章节介绍了审计证据的收集和评价的方法和技巧。

习题一要求解释审计证据的种类和特点。

审计证据的种类包括文件证据、口头证据、计算机处理证据等，特点包括充分性、可靠性、相关性等。

习题二要求解释审计证据的收集和评价过程。

审计证据的收集和评价过程包括确定收集证据的方法、评估证据的充分性和可靠性等。

《审计学》习题参考答案第一章总论二、判断题（对则打√，错则打×）1.×2.×3.√4.×5.√6.×7.√8.×9.×10.×11.×12.√13.√14.×15.×16.√17.×18.√19.√20.×三、单项选择题1.D2.C.3.D4.A5.C6.B7.B8.A9.D 10.C11.A 12.B 13.D 14.C 15.A四、多项选择题1.ABCD2.CDE3.BCD4.BD5.ACD6.BCD7.CDE8.ADE9.AB 10.CD第二章审计种类、方法和程序二、判断题1.√2.×3.×4.√5.×6.√7.×8.×9.√10.×11.√12.×13.×14.√15.×16.×17.×18.×19.√20.×21.√22.×23.√24.×25.√26.×27.√28.×二、单项选择题1.A2.D3.A4.C5.A6.B7.A8.C9.A 10.D 11. 12.C 13.A 14.D 15.B16.A 17.D 18.B 19.C 20.A21.D 22.B四、多项选择题1.ABC2.BCD3.CDE4.ACE5.BD6.ABE7.BDE8.ABCDE9.BCE 10.ABCDE 11.CE 12.BC 13.BCDE 14.ABC 15.ACDE 16.CDE 17.ACD 18.ABCDE 19.BCDE 20.ABCD第三章我国审计的组织形式一、判断题1.×2.√3.√4.×5.√6.√7.√8.×二、单项选择题1.A2.B3.C4.A5.D6.D7.A8.B9.D 10.C三、多项选择题1.ABC2.ABD3.BCDE4.BDE5.DBE第四章审计准则和审计依据一、判断题1.×2.√3.×4.√5.√6.×7.√8.×二、单项选择题1.B2.A3.D4.C5.B6.C7.A8.D9.B 10.D三、多项选择题1.ABCDE2.BCDE3.ABCDE4.BDE5.ABC6.ACDE第五章审计证据和审计工作底稿一、判断题1.√2.×3.√4.√5.×6.×7.×8.√二、单项选择题1.D2.D3.C4.A5.B6.D7.D8.A三.多项选择题1.BCDE2.ADE3.ABCDE4.ABCDE5.ABCDE三、简答题1、简述审计工作底稿的基本内容答：审计工作底稿的内容包括：有关被审计单位基本情况的调查记录和资料；重要的法律文件、协议和会计记录的摘录和副本；有关被审计单位现行会计制度、财务管理制度等遵守情况的调查记录和分析评价意见；审计工作组织中组织、计划管理和控制情况的记录和资料；同其他审计人员、专家和其他第三者沟通的有关资料副本；向被审计单位提供，或同被审计单位有关人员商讨有关审计事务的信件或记录的副本；审计人员关于重要审计问题得出的结论；形成审计报告所参照的会计资料和审计报告的副本；其他与审计项目相关的记录和资料。

第十章审计抽样一、单项选择题1.【答案】B【解析】选项A中，审计抽样方法不适用于风险评估程序、未留下轨迹的控制测试和实质性分析程序；选项C审计程序的选择主要是专业判断，它与用这些程序将要审查的样本是怎样抽出的无关；选项D在信赖过度风险影响审计的效果，而不是效率。

2.【答案】 B3.【答案】 D【解析】A属于“信赖不足风险”；B、C均为“正确推断”，不构成任何风险；D：实际上失效，原本不应信赖，但推断为有效，可能会在一定程度上给予信赖，这种信赖属于“给予的信赖超过了应当给予的信赖”的情形，即信赖过度。

4.【答案】 C【解析】在控制测试中的抽样风险有信赖过度风险和信赖不足风险，信赖过度风险影响审计效果；信赖不足风险影响审计效率。

在实质性程序的细节测试中同样有两种抽样风险：误拒风险和误受风险，误拒风险影响审计效率；误受风险影响审计效果。

5.【答案】 D【解析】注册会计师既可以使用统计学公式，又可以运用职业判断来确定样本规模。

6.【答案】 C【解析】因为是“存货计价测试”，所以测试种类应该是“实质性程序”。

这就排除了控制测试中的信赖不足风险和信赖过度风险；再依据误拒、误受风险的定义，答案就是选项C。

7.【答案】 A答案解析】由于专业判断的失误造成的不确定性与抽样无关，因此不选C，选项B、D均属于抽样风险的内容，不选。

8.【答案】 B【解析】可以使用审计抽样的程序有当控制的运行留下轨迹时的控制测试和细节测试；不可以使用审计抽样的程序有风险评估程序、未留下轨迹的控制和实质性分析程序。

9.【答案】 C【解析】抽样间隔为1000／40=25；则第18张的编号是556+（18－1）×25＝981。

10.【答案】 C【解析】所谓固定样本量的“固定”，就是指应当审查所有已抽出的样本，这样要求的优点是可以获取更多的样本信息，缺点是不利于提高工作的效率。

11.【答案】 D【解析】PPS抽样是一种运用属性抽样原理对货币金额而不是对发生率得出结论的统计抽样方法。

秦荣生编审计学教材习题参考答案Coca-cola standardization office【ZZ5AB-ZZSYT-ZZ2C-ZZ682T-ZZT18】秦荣生编《审计学》教材习题参考答案第1章总论《P13案例分析题1解答》：飞狐运输股份有限公司中止标志会计师事务所 2013年度财务报表审计工作是不合理的，尽管杜杰以前是该项目的负责人，但他现在是公司的财务总监，不具备审计人员的身份和独立性。

民间审计是以独立的第三者身份进行审计，审计结果才能被社会各界接受。

《P14案例分析题2解答》：1. 英国南海公司破产案审计开创了近代民间审计的先河，对世界民间审计的发展具有里程碑的意义和影响。

始于18世纪60年代的工业革命推动了英国经济的发展，股份公司随之诞生和发展，在股份公司诞生的那一刻起就将审计的发展纳入了新的历史时期。

可以说，股份公司的发展孕育了现代民间审计的产生，英国南海公司破产案造就了世界第一位民间审计师，同时也揭开了民间审计发展的序幕。

2.在民间审计发展的200多年历史中，人们研究和探讨民间审计理论及实务，均将英国南海公司破产案作为时间起点，并将此案例作为世界第一起正式民间审计案例。

可见，英国南海公司破产案审计对世界民间审计发展意义重大、影响深远。

第2章审计的种类、方法和程序《P53计算分析题1》解答：根据2014年1月15日的实际盘点结果，用调节法核实的2013年12月31日的结存数有的混淆了等级，有的发生了短缺。

《教材P54计算分析题2》题目更正：应收账款编号改为0001-4500，选择300张进行函证。

《P54计算分析题2》解答：⑴0417,3404,2038,3779，2305 ⑵0005,0020,0035,0050,0065《P55计算分析题3》解答：⑴刘林确定据此计算的样本规模应为80。

⑵内部控制存在性属性的误差率上限为7%，根据计算结果，该公司内控不可以接受。

若可以接受，下一步应计划和实施实质性测试或细节测试审计程序。

第二章P361.(1)项目负责人缺乏独立性。

在业务承接中，注册会计师应当考虑，该业务是否符合独立性和专业胜任能力等相关的职业道德规范要求，由于D公司财务负责人是审计组项目负责人的妻子，所以存在关联方关系影响独立性，使注册会计师C受到独立性的威胁。

（2）没有执行风险评估程序。

在业务执行中，不进行了解戊公司及其业务环境是错误的。

根据审计准则的规定，对被审计单位及其环境的了解属于必需的，即风险评估程序是必须的审计程序。

（3）没有对管理层的舞弊保持谨慎的态度。

在业务执行中，不对舞弊进行专门的审计程序是错误的，项目组成员E发现有迹象表明存在重大错报风险，项目组应对舞弊进行追加的审计程序。

（4）项目组内部意见不统一就出具审计报告是不恰当的。

在业务执行中，项目组内部之间存在意见分歧时，不得出具审计报告，所以这样做是不恰当的。

（5）不进行项目质量控制复核是错误的。

在项目质量控制复核中，对于非上市公司财务报表审计以外的，在某项业务获某类业务中已识别的异常情况或风险，也是应当进行项目质量控制复核的，由于项目组成员E已经发现有迹象表明D公司存在重大错弊风险，同时项目组成员E已经提出执行项目质量控制复核，所以应该进行项目质量控制复核。

2.（1）（2）属于财务报表层次重大错报风险。

（1）管理层承受异常压力可能发生舞弊风险（2）工作压力大，会计人员流动频繁，发生错弊的可能性大，与控制环境有关，与财务报表整体相关。

（3）与认定层次存货账户有关。

完整性、计价和分摊认定（4）与认定层次销售费用有关完整性、准确性认定（5）不存在重大错报风险（6）属于财务报表层次重大错报风险。

他可能随便修改其中的财务数据，存在管理层凌驾于账户记录控制之上产生的风险。

自动化程序和控制可能降低了发生无意识错误的风险，但并没有消除个人凌驾于控制之上的风险，当被审计单位运用信息技术进行数据的传递是，篡改可能不会留下痕迹或证据。

第三章P531.（1）存货监盘记录比存货盘点表可靠。