广东：加拿大注册会计师CGA考试AU1考试试题

　　广东：加拿大注册会计师CGA考试AU1考试试题
 

　　Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations.
 

　　2 marks each
 

　　1) To develop auditing standards for the CICA Handbook

　　2) To conduct inspections of accounting firms to assess their ability to protect the public interest

　　3) To recommend audit firms to members of the general public

　　4) To review audit reports before they are issued at the end of an external audit
 

　　1) Both types of auditors need to be independent to function effectively.

　　2) Both may be employees of the company being audited.

　　3) Both focus on the audit of financial statements.

　　4) Only the external auditor has a duty of care.
 

　　1) Engagement risk is the risk that the auditor may be sued.

　　2) The 3 components of engagement risk are inherent risk, control risk, and detection risk.

　　3) Engagement risk is the risk that the auditor may not be paid for the audit engagement.

　　4)Engagement risk cannot be controlled by the auditor, therefore the auditor must be very careful about which audit engagements to accept.
 

　　1) To identify GAAS as the standard used by the auditor

　　2) To make the reader aware that the auditor has examined the records only on a test basis

　　3) To advise the reader that the auditor only provides reasonable assurance

　　4) To identify the financial statements covered by the auditor’s report and to distinguish the responsibilities between management and the auditor
 

　　1) Only unqualified or adverse opinions are possible.

　　2) Only qualified or adverse opinions are possible.

　　3) Only adverse or denial opinions are possible.

　　4) Only qualified or unqualified opinions are possible.
 

　　1) Substantive and compliance testing

　　2) Notice to reader report

　　3) Conformity with GAAP and GAAS

　　4) Negative assurance
 

　　1) Assess the inherent risk of material misstatements due to illegal acts

　　2) Monitor legal requirements and ensure that the client’s operating procedures are designed to meet these requirements, for the period under audit

　　3) Ensure that the client appoints an audit committee

　　4) Ensure that the client’s internal auditors act in an ethical manner
 

　　1) The predecessor auditor must ensure that the successor auditor is qualified to conduct the audit.

　　2) The successor auditor should ask the predecessor auditor’s permission to accept the audit engagement.

　　3) The predecessor auditor is under no obligation to provide information to the successor auditor.

　　4) The predecessor auditor should advise the successor auditor if the client refuses to allow information to be disclosed to the successor auditor.
 

　　1) The allocation of joint costs

　　2) Determining the lower of cost or market for inventory

　　3) Whether the amounts reported represent its property rights

　　4) Whether all transactions that have occurred in a period are included in the accounting records
 

　　1) That the audit was conducted according to GAAS

　　2) That there were no material misstatements found in the audit

　　3) That the auditor is responsible for the audit opinion, but management is responsible for the financial statements

　　4) That the statements are free from material misstatements whether due to error, fraud, or as a consequence of an illegal act by the client
 

　　1) On the date that the field work is completed

　　2) On the date that the auditor provides an opinion to the client

　　3) On the date that the audit report is issued

　　4) Within 45 days from the audit report release date
 

　　1) The client reported transactions with a related party in the notes to the financial statements.

　　2) The client would not agree to allow the auditor to read the minutes of the board of directors(assume that the auditor was able to obtain information concerning the share transactions from other means).

　　3) The client recorded a capital lease as an operating lease.

　　4) The client’s tax return for the year was prepared by a different accounting firm, not by the auditor.
 

　　1) Involvement of a computer service bureau

　　2) Loss of audit trail

　　3) Management override

　　4) Less accurate records
 

　　1) Only batch financial totals test for blank character fields.

　　2) Only batch financial totals sum up data that is meaningful for the client’s accounting records.

　　3) Only batch hash total would be used to sum up the number of records that have been input on a particular day.

　　4) Only batch financial total would sum up the total of all invoices that have been input on a particular day.
 

　　1) Vendor number

　　2) Amount payable to a specific vendor

　　3) Amount paid to specific vendor in the current year

　　4) Total assets minus total liabilities
 

　　高顿网校小编为您介绍加拿大大学：Memorial University of Newfoundland 纽芬兰纪念大学

　　简介：是纽芬兰省*10的综合性公立大学，是加拿大的顶尖大学之一，是一所拥有6个分院的世界着名大学。现在学生近19000名，其中研究生3200多。由五个校区，大学主校区位于纽芬兰省行政中心圣约翰斯（St John's）市中心，主校区背靠青山，面对大海。纽芬兰大学设备先进、拥有现代化的教学楼群，是Atlantic四个省内*5的一所大学。自2003年到2011年，纪念大学在MacLean'杂志加拿大大学综合均排名第五，在Waterloo与simon Fraser之后，在York， Carleton， Concordia之前。