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（a) Auditors are frequently required to provide assurance for a range of non-audit engagem

(a) Auditors are frequently required to provide assurance for a range of non-audit engagements.

Required:

List and explain the elements of an assurance engagement. (5 marks)

(b) ISA 320 Materiality in Planning and Performing an Audit provides guidance on the concept of materiality in planning and performing an audit.

Required:

Defi ne materiality and determine how the level of materiality is assessed. (5 marks)

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发布时间：2021-04-20

更多“（a) Auditors are frequently required to provide assurance for a range of non-audit engagem”相关的问题

第1题

Which of the following statements relating to internal and external auditors is correct？A.

Which of the following statements relating to internal and external auditors is correct？

A.Internal auditors are required to be members of a professional body

B.Internal auditors’ scope of work should be determined by those charged with governance

C.External auditors report to those charged with governance

D.Internal auditors can never be independent of the company

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第2题

T2 Fre内置7号电池，勿需插电续航（）

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第3题

5 （a) Compare and contrast the responsibilities of management, and of auditors, in relatio

5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment of

going concern. You should include a description of the procedures used in this assessment where relevant.

(7 marks)

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第4题

Which is the wrong description of see a doctor in the UK？（)

A.For the British, healthcare services are totally fre

B.International students have to pay for healthcare services if they stay for over 6 months.

C.Tourists can have free healthcare services if they stay for over 6 months.

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第5题

If I _____ you, I _____ more attention to the independent auditors’ report and financi

al statements in the annual report.

A、was shall pay

B、am will pay

C、were would pay

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第6题

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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第7题

3 （a) Financial statements often contain material balances recognised at fair value. For a

3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additional

audit risk.

Required:

Discuss this statement. (7 marks)

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第8题

—I’m glad you like it. Please drop in any time you like. —__________A. Yes, I will.B. I

A. —__________

B. Yes, I will.

C. I’m afraid I won’t be fre

D. Is it all right？

E. That’s great.

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第9题

（a) In order for auditors to operate effectively and to provide an opinion on an entity’s

(a) In order for auditors to operate effectively and to provide an opinion on an entity’s financial statements, they are given certain rights.

Required:

State THREE rights of an auditor, excluding those related to resignation and removal. (3 marks)

(b) ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment requires auditors to obtain an understanding of control activities relevant to the audit.

Control activities are the policies and procedures that help ensure that management directives are carried out; and which are designed to prevent and detect fraud and error occurring. An example of a control activity is the maintenance of a control account.

Required:

Apart from maintenance of a control account, explain FOUR control activities a company may undertake to prevent and detect fraud and error. (4 marks)

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第10题

Which one of the following would not be an advantage of adopting IFRS（).

A、It would be easier for investors to compare the financial statements of companies with those of foreign competitors.

B、Cross-border listing would be facilitated.

C、Accountants and auditors would have more defence in case of litigation.

D、Multinational companies could more easily transfer accounting staff across national borders.

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