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1、 (Oectves 1-1, 13， 1-5) Thfollon questins eal with auitsy CPAfirms.Choose the estresonse.aWhih he folowig es ecribes wh anindepndetudtoris aedo expresn opinon onth fai prstatn f inac tatments? 为什么要独立审计 (3) The oinioo aninepnetart is eeed bce a copny mayot eojece withreect oit ow fnancitateets.公司自己不够
2、客观b Indepedn audingcan bestb dscrbe as ()a scpline hat atsts o thelts of ccouting nd ter funcioal peatonsad data. . Wich of the olloi professionalserie is a aetaoneageent?() An egaemet toreor oncmli wih 符合satutryriments.法定规定d. W of the fowingattribts is likel ob uiue t the adt orkof As acmpard othe
3、work perfmed b paiones fothr rfesions？(1)ndeenence.1-(Objctie-， 17) Te fllowing qesionseal it types ofudits and auditoose thebest ponea . Operational auds geneallhave en conucted by internal uditrs ad governentaudi gncies but aybeperformed b ctifid pubi accounas. A pmary urose of a oprionl auditis r
4、ovide()a meureofanagement erfrmanc in mig oaniztinalgoals.组织目旳b I ompison tote xteral udito， ainerna auditor is mor likely tobocnedith (3)operaial auditgc. Whchof he foloi bes dcibste opeational adit?(4）It oncnres n seekin apctsf opertons in whih waste codbereucedby the itrodution f onrld Coliancaud
5、ting tnetndsyn audits leai t e xpresion oopnios o the finess of finacial eettina ncludes audtsofefficienc,conmy, effectivees,a wella (2) dherene t speificrules roeue.3-23 (bjctive 3-, -2, -3,3-4， 38)Thefolonqestios cer uqualifiedadt reports Choose bet repose.a. Which f folloin s not a requied eleme
6、o a tar unqualifid audreortissued in accrance withAIP auiting staards? （2) Thsignate fthe egagement partner.b . The te of the CPAsopinionon the ficial statemes of the cintsould e date ote (3） completi of al imorta audtpocede.c .I arincipaauditor decies o rern his o herreort toth audit of anotheraudi
7、tor, he or sh s rquiredodiscloe the (） ortion of the finanialsttents audi the otheaior.3-24 (becivs3-4, -8) Th llwi quesinsonernnqalife audit reprtswih anmpsis-of-ater explnaorprgaph or modifi org.Chooe tet rese.a n etit caned fr th stight-ie meot h declining-bance methoofdpreciio oral nwly cquired
8、ssets. Ths cag hs no matril effect nthe current ears financal satensbut is easonably ertain to havea substaileffct in late yers. Ifthe chnge i disclose in hent to the inncialsatements,teaudior shold sue areport with （n）（3） uqulifid onon.无保存意见b . Whenth fnaial tatemes are faiy staed ute udiorcncludes
9、 there is bsntialdoub wee theclint can contnue in existenc，the auditor shol isuea() (4) unquaified pinio ih expanory pragrphc . The aitors rport cnai th folowg: “W id not adithefianciastamentsf EZ,Inc.， awhoy owne subsary, wich tamesrfl oal assts and reenues contutig 2 percent and 9 pecnt，rspecely,f
10、theonsoidated total. Thosstmens wee audited ythudiorwhos rport has b funishedtous, an oropiio，ior it reltesthamnldefoEZ,Inc., bsed solelyon thereprt of he ter auditor” Thesetences（) inicate a ivision of responiiy.3- （Objectivs 3-,3-, 3-) Thefolloingquestioncocrnaiteortther tanunqualified audit repor
11、ts with ndr ordin. Cooseth bestrsne.a The annual audi of idwestern Muaturin revead ta sals weeaidenally eing recrde eenuwe egoosre deed, inad f whe thywerehipd.Assumingthe amonin question ismaera and theliet s unwiling tcrect h errr, e CA shold isue: () a qualified “excptfo” opinon or averse opionb
12、.Under hichofthe followngcumsaces would dilaime oopion not eappropiate? () Mnageentdoesotprideasoableustificatio for ahange n coutngpriniplesc Theopinion pararh of a CPA eport stes: “Inropinion, exetfor theffes ofot capializing certain ase olaton,s discuse in theprecengpaaaph, thefinnciatatementspresent arl, in al atria rspect . . .”Thspar
