2023知到答案 ACCA AA审计与鉴证服务 完整智慧树网课章节测试答案
第一章 单元测试
1、判断题：
Directors are stewards of the investment made by shareholders in a company.
（ ）
选项：
A:对
B:错
答案: 【对】
2、判断题：
The level of assurance provided by an external audit is absolute.（ ）
选项：
A:对
B:错
答案: 【错】
3、单选题：
Which two of the following are elements of an assurance engagement?（ ）。
选项：
A:A three-party relationship
B:Suitable criteria
C:Determination of materiality
D:An engagement letter
答案: 【Suitable criteria】
4、单选题：
Which of the following is the most appropriate definition of the external audit?（ ）。
选项：
A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a companys internal control system.
C:The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a companys financial statements.
答案: 【The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.】
5、判断题：
Board of directors is ultimately responsible for a companys system of internal controls.
选项：
A:对
B:错
答案: 【对】
第二章 单元测试
1、判断题：
The format of the internal audit report is governed by statute（ ）
选项：
A:对
B:错
答案: 【错】
2、单选题：
what is the correct order of the following stages involved in the development of an ISA?（ ）
（1） Distribution of exposure draft for public comment
（2） Consideration of comments received as a result of the exposure draft
（3） Approval by IAASB members
（4） Establishment of task force to develop draft standard
Discussion of proposed standard at a public meeting
选项：
A:(4), (5), (1), (2), (3)
B:(1), (5), (4), (3), (2)
C:(3), (4), (1), (2), (5)
D:(5), (4), (2), (1), (3)
答案: 【(4), (5), (1), (2), (3)】
3、单选题：
Who normally appoints the external auditors of a company?（ ）
选项：
A:Shareholders
B:Directors
C:Audit committee
D:Senior management
答案: 【Shareholders】
4、单选题：
Which of the following is/are not a statutory right of the auditors of a limited liability company?（ ）
选项：
A:A right to attend all directors meetings and receive all notices and communications relating to such meetings.
B:A right to speak at general meetings on any part of the business that concerns them as auditors.
C:A right to attend any general meeting and receive all notices and communications relating to such meetings.
答案: 【A right to attend all directors meetings and receive all notices and communications relating to such meetings.】
5、多选题：
Which two of the following would be classified as substantive procedures?
选项：
A:Tests of control
B:Walk-through tests
C:Analytical procedures
D: Tests of details
答案: 【Analytical procedures
;
Tests of details
】
