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A.设计合理、执行有效的内部控制有助于提高审计证据的相关性
B.相关且可靠的审计证据有助于降低审计证据充分性的数量界限
C.测试自动化控制比测试人工控制所需的审计证据数量更低
D.使用实质性分析程序比细节测试获取的审计证据的相关性更低。
答案
更多“根据材料回答 33～36 题： A注册会计师是X公司财务报表审计业务的项目合伙人。在执行审计业务过”相关的问题
第1题
根据材料回答 30～34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时，发现下列事项，请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业，外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函，并检查确认了丑公司所用的汇率后，即确认了外方出资者所投入的货币资金已经到位。 （）
第2题
根据以下材料回答 36～40 ：
第 36 题 "A buyer will get something for nothing" in paragraph 2 may probably mean _____.
B) a buyer will get more than what he pays for
C) a buyer will get something useful free of charge
D) a buyer will get more but pay less
第3题
根据材料回答 33～35 题。
ABE会计师事务所档案管理员J在工作中遇到一系列问题。ABC会计师事务所相关负责人予以了解答。根据审计准则和质量控制准则的相关要求，请判断下面相关解答是否正确。
第 33 题 癸公司2007年度、2008年度财务报表审计业务均由K注册会计师负责。在审计癸公司2008年度财务报表时，K注册会计师调阅了2007年度的有关审计工作底稿，发现以前实施过的程序并取得了充分适当的审计证据，但工作底稿记录不充分，要求追加审计工作底稿。档案管理员J将相关事项报告会计师事务所相关负责人，该负责人要求K注册会计师提交书面申请说明修改理由，及对审计结论产生的影响后，同意追加和修改工作底稿，除此之外没有其他要求。 （）
第4题
第30题：该施工合同的标的应为（）。
A．行为
B．工作成果
C．无形财产
D．有形财产
第5题
A.通知乙公司
B.经乙公司同意
C.使乙公司的抗辩只能针对甲公司
D.只转让主权利，不转让从权利
第6题
A.监督企业的内部控制
B.检查财务信息和经营信息
C.评价经营活动的效率
D.评价法律法规的遵守情况
第7题
A.625000元
B.635000元
C.575000元
D.595000元
第8题
A.主要采取实质性程序
B.解除业务约定
C.根据审计范围受到限制的程度出具保留意见或无法表示意见的审计报告
D.在审计业务约定书中载明注册会计师和管理层各自的责任
第9题
根据以下材料回答第 36～40 题：
Passage TwoDuring the Christmas shopping rush in London, the interesting story was reported of a tramp (流浪者)who, apparently though no fault of his own, found himself locked in a well-known chain store late on Christmas Eve. No doubt the store was crowded with last-minute Christmas shoppers and the staff were dead beat and longing to get home. Probably all the proper security checks were made before the store was locked and they left to enjoy the three-day holiday untroubled by customers desperate to get last-minute Christmas presents.
However ridiculous that may be, our tramp found himself alone in the store and decided to make the best of it .There was food , drink ,bedding and camping equipment, of which he made good use. There must also have been television sets and radios. Though it was not reported if he took advantage of these facilities, when the shop reopened he was discovered in bed with a large number of empty bottles beside him. He seems to have been a man of good humor as indeed tramps very commonly are.
Everyone else was enjoying Christmas, so he saw no good reason why he should not do the same. He yielded himself cheerfully, and was taken by the police. Perhaps he had had a better Christmas than usual . He was sent to prison for seven days. The judge awarded no compensation (赔偿)to the chain store for the food and drink our tramp had consumed. They had , in his opinion, already received valuable free publicity from the story revealed in the newspaper and one television. Perhaps the judge had had a good Christmas, too.
第 36 题 The tramp was locked in the store_________.
A．for 7 days
B．on purpose
C．by accident
D．for security reasons
第10题
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性，也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性，评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计
