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提问人：网友yuzeming 发布时间：2022-01-07
[主观题]

Which of the following statements is not true？

A、Analytical procedures emphasize the overall reasonableness of transactions and balances.

B、Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.

C、Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general ledger.

D、Tests of details of balances emphasize the ending balances in the general ledger.

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更多“Which of the following statements is not true？”相关的问题
第1题
Which of the following scenarios does not result in a qualified opinion?

A、A scope limitation prevents the auditor from completing an important audit procedure.

B、Circumstances exist that prevent the auditor from conducting a complete audit.

C、The auditor lacks independence with respect to the audited entity.

D、An accounting principle at variance with GAAP is used.

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第2题
When comparing misstatements with a measurement base, the auditor must consider the pervasiveness of the misstatement. Of the following examples, the most pervasive misstatement is a(n)

A、understatement of inventory.

B、understatement of retained earnings caused by a miscalculation of dividends payable.

C、misclassification of notes payable as a long-term liability when it should be current.

D、misclassification of salary expense as a selling expense.

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第3题
Many auditors perform extensive analytical procedures because

A、they are required by GAAS.

B、they pinpoint errors in accounts.

C、they indicate areas of potential risk and misstatement.

D、they are required for tests of controls.

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第4题
In order to promote audit efficiency the auditor considers cost in selecting audit tests to perform. Which of the following audit tests would be the most costly?

A、substantive analytical procedures

B、risk assessment procedures

C、tests of controls

D、tests of details of balances

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第5题
An increased extent of tests of controls is most likely to occur when

A、it is a first-year audit.

B、the auditor is doing a "fraud audit."

C、controls are effective and the preliminary control risk assessment is low.

D、controls are ineffective and the preliminary control risk assessment is high.

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第6题
What type of test is used to obtain the most types of evidence?

A、substantive tests of transactions

B、tests of controls

C、risk assessment tests

D、tests of details of balances

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第7题
If the auditor finds extensive control test deviations and significant misstatements while performing substantive tests of transactions and substantive analytical procedures,

A、the cost of the audit should decrease.

B、the auditor will conclude that internal controls are effective.

C、extensive tests of details of balances will need to be performed.

D、all of the above

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第8题
Which of the following types of evidence is not available when using substantive tests of transactions?

A、inspection

B、confirmation

C、inquiries of the client

D、reperformance

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第9题
Several factors influence the auditor's choice of the types of tests to select, including

A、the availability of the types of evidence.

B、the relative costs of each type of test.

C、the effectiveness of the internal controls.

D、all of the above.

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第10题
Transaction-related audit objectives would most likely be performed in which phase of the audit process?

A、plan and design audit approach

B、perform tests of controls and substantive tests of transactions

C、perform substantive analytical procedures and tests of details of balances

D、complete the audit and issue the audit report

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