Tài liệu về " trắc nghiệm kiểm toán " 13 kết quả
TỔNG HỢP CÂU HỎI ÔN TẬP TRẮC NGHIỆM MÔN KIỂM TOÁN TỪ CHƯƠNG 1 ĐẾN CHƯƠNG 7 CÓ ĐÁP ÁN
... CÁC CÂU HỎI & ĐÁP ÁN CÂU HỎI KIỂM TOÁN 1. Đối tượng kiểm toán? 2.Chuẩn mực kiểm toán ? 3.Mục đích báo cáo kiểm toán ? 4.Phạm vi kiểm toán hoạt động ? 5.Phạm vi chủ yếu kiểm toán nội ? 6 .Kiểm toán. .. cáo kiểm toán báo cáo tài công ty kiểm toán theo kiểm toán TL : Sai GT : Theo năm (GT /16 7) 7 . 17 Kiểm toán viên đưa ý kiến chấp nhận toàn phần trường hợp báo cáo tài kiểm toán có sai sót kiểm ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 01
... of attestation services provided by CPA firms are audits and reviews Discuss the similarities and differences between these two types of attestation services Which type provides the least assurance? ... • new accounting and auditing standards, and • auditors will find more efficient and effective audit techniques Other Objective Answer Format Questions 37 easy a The criteria by which an ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 03
... increased by $14,500,000, long-term debt by $13,200,000, and retained earnings by $1,300,000 as of December 31, 2007, and net income and earnings per share would be increased by $1,300,000 and $2.25,... decreased by $4,000,000, long-term debt by $2,000,000, and retained earnings by $180,000 as of October 31, 2005, and net income and earnings per share would be decreased by $180,000 and ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 04
... integrity and objectivity The term “objectivity” in the Code refers to a CPA’s ability to: a choose independently between alternate accounting principles and auditing standards Arens /Elder/ Beasley. .. independent in fact and in appearance when providing auditing and other attestations services d in public practice should be independent in fact and in appearance when providing auditing, tax, ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 06
... been included.Accuracy and valuation Financial and other information are disclosed appropriately and at appropriate amounts.Classification and understandability Financial and other information... management assertion related to presentation and disclosure.###Answer:Occurrence and rights and obligations Disclosed events and transactions have occurred and pertain to the entity.Completeness ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 08
... for the engagement Arens /Elder/ Beasley 62 medium Discuss the required communications between predecessor and successor auditors as outlined by SAS No 84 Answer: Auditing standards require a successor... auditor’s understanding of the business is improved d Analytical procedures are performed by studying plausible relationships between financial and nonfinancial data Arens /Elder/ Beasley 38 ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 09
... ordinarily set by the auditor during planning and: a held constant for each major cycle and account b held constant for each major cycle but varies by account c varies by each major cycle and by each... relied on Arens /Elder/ Beasley medium d by external users? a Client’s size, as measured by total assets or total revenue b Distribution of ownership among the public c Nature and amount of ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 10
... steps? Arens /Elder/ Beasley Answer: The remaining three steps are: • Assess control risk • Design, perform, and evaluate tests of controls • Decide planned detection risk and substantive tests 81... auditor’s process of understanding internal control and assessing control risk for a public company Step one is obtain and document an understanding of internal control: design and operation What ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 11
... an entity’s assets Arens /Elder/ Beasley Arens /Elder/ Beasley 47 easy List and briefly describe the three conditions for fraud arising from fraudulent financial reporting and misappropriation of... understanding about the audit committee’s responsibilities between management and the audit committee, and • the level and types of interactions between the audit committee and internal auditors ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 12
... controls easy d Old and new systems operating simultaneously in all locations is a test approach known as: a pilot testing b horizontal testing c integrative testing d parallel testing 10 easy a... Arens /Elder/ Beasley 76 medium What are the two software testing strategies that companies typically use? Which strategy is more expensive? Answer: Companies may use pilot testing and parallel ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 16
... balance, and proper aging These tests are ordinarily done before any other tests to assure the auditor Arens /Elder/ Beasley that the population being tested agrees with the general ledger and accounts... by error or fraud b by error only c by fraud only d randomly without causes related to errors or fraud 13 easy c Generally accepted accounting principles require that material sales returns ...
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Test bank auditing and assurance principles by arens, elder beasley chapter 18
... records are normally tested as a part of the: a tests of controls b tests of controls and tests of transactions c tests of details of balances d analytical procedures and tests of controls 30... acquisition c tests of authorization and disbursement d tests of acquisitions and disbursements Arens /Elder/ Beasley 23 medium b Many companies not maintain an accounts payable master file by ...
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