Audit MCQ Practice - 6_原创精品文档.pdfVIP

勿以恶小而为之，勿以善小而不为。——刘备

PracticeExam#2

Name:

1.ThepurposeoftherequirementinSASNo.84ofhavingcommunication

betweenthepredecessorandsuccessorauditoristo:

a.allowthepredecessortodiscloseinformationwhichwouldotherwisebe

confidential.

b.helpthesuccessorauditortoevaluatewhethertoaccepttheengagement.

c.helptheclientbyfacilitatingthechangeofauditors.

d.ensurethepredecessorcollectsallunpaidfeespriortoachangeinauditor.

2.Whichofthefollowingiscorrectwithrespecttotheuseofanalytical

procedures?

a.Analyticalproceduresmaybeusedinevaluatingbalancesinthetesting

phaseaslongastheauditoralsousestheminassessingthegoingconcern

assumption.

b.Analyticalproceduresmustbeusedthroughouttheaudit.

c.Analyticalproceduresusedinthetestingphaseoftheauditareprimarily

usedtodirectanauditor’sattentionsothattheauditor’sunderstandingof

thebusinessisimproved.

d.Noneoftheaboveiscorrect.

3.Whichofthefollowingiscorrectwithrespecttotheuseofanalytical

procedures?

a.Analyticalproceduresmaybeusedinevaluatingbalancesinthetesting

phaseaslongastheauditoralsousestheminassessingthegoingconcern

assumption.

b.Analyticalproceduresmustbeusedthroughouttheaudit.

c.Analyticalproceduresusedinthetestingphaseoftheauditareprimarily

usedtodirectanauditor’sattentionsothattheauditor’sunderstandingof

thebusinessisimproved.

d.Noneoftheaboveiscorrect.

4.Whichofthefollowingwouldnotlikelybeclassifiedasarelated-party

transaction?

a.An