Đề thi trắc nghiệm môn Tiếng Anh A2 Đại học Kinh tế Quốc dân NEU - có đáp án
Đề thi trắc nghiệm môn Tiếng Anh A2 tại Đại học Kinh tế Quốc dân (NEU) bao gồm các câu hỏi trọng tâm về ngữ pháp, từ vựng, và kỹ năng đọc hiểu phù hợp với trình độ A2 theo khung tham chiếu châu Âu. Nội dung đề thi giúp sinh viên củng cố kiến thức tiếng Anh cơ bản, cải thiện khả năng giao tiếp và chuẩn bị tốt cho kỳ thi đánh giá năng lực ngoại ngữ. Đề thi kèm đáp án chi tiết, hỗ trợ ôn tập hiệu quả.
Từ khoá: Đề thi Tiếng Anh A2 Trắc nghiệm Tiếng Anh NEU Đề thi có đáp án Ôn tập Tiếng Anh A2 Đề thi Đại học Kinh tế Quốc dân Kiểm tra kiến thức Tiếng Anh Luyện thi Tiếng Anh A2 Tài liệu ôn thi Tiếng Anh Đề thi Tiếng Anh NEU Bài tập trắc nghiệm Tiếng Anh A2 Đề thi môn Tiếng Anh A2 NEU Đáp án đề thi Tiếng Anh Ngữ pháp A2 Từ vựng A2 Đọc hiểu tiếng Anh A2.
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Câu 1: 0.2 điểm
Auditors of accelerated filer public companies
A.
are responsible for reviewing subsequent events for a period of up to six months after the balance sheet date.
B.
must always dual-date their audit reports.
C.
must inquire about and consider any information about subsequent events that materially affects the effectiveness of internal control over financial reporting.
D.
must perform all of the above procedures.
Câu 2: 0.2 điểm
Which of the following is a key control for the transaction-related audit objective of accuracy?
A.
The time records are approved by a supervisor.
B.
The payroll checks are prenumbered and accounted for.
C.
The payroll master file contents are internally verified.
D.
The batch totals are compared with computer summary reports.
Câu 3: 0.2 điểm
When verifying if capital stock is accurately recorded,
A.
the ending balance in the account does not need to verified.
B.
the number of shares outstanding at the balance sheet date is verified by examining the corporate minutes.
C.
the recorded par value can be determined by multiplying the number of shares by the market price of the stock.
D.
a confirmation from the transfer agent is the simplest way to verify the number of shares outstanding at the balance sheet date.
Câu 4: 0.2 điểm
The direct receipt of a confirmation from every bank with which the client does business is
A.
required by auditing standards for every audit.
B.
not necessary unless material fraud is suspected.
C.
recommended but not required by auditing standards.
D.
necessary for every audit except when there are an unusually large number of active accounts.
Câu 5: 0.2 điểm
In auditing payroll, the auditor wants to determine that the individuals included in her sample were employees of the company for the period under review. What is the auditor's best source of evidence?
A.
examination of human resource records
B.
examination of the payroll master file
C.
examination of the payroll transaction file
D.
examination of the payroll tax records
Câu 6: 0.2 điểm
While there is no professional requirement to do so on audit engagements, CPAs frequently issue a formal "management" letter to clients. The primary purpose of this letter is to provide
A.
evidence indicating whether the auditor is reasonably certain that internal accounting control is operating as prescribed.
B.
a permanent record of the internal accounting control work performed by the auditor during the course of the engagement.
C.
the client with the CPA's recommendations for improving any part of the client's business.
D.
a summary of the auditor's observations that resulted from the auditor's special study of internal control.
Câu 7: 0.2 điểm
The audit procedures for the subsequent events review can be divided into two categories:
A.
(1) procedures normally integrated as a part of the verification of year-end account balances, and (2) those performed specifically for the purpose of discovering subsequent events. Which of the following procedures is in the second category?
B.
Correspond with attorneys.
C.
Test the collectability of accounts receivable by reviewing subsequent period cash receipts.
D.
Subsequent period sales and purchases transactions are examined to determine whether the cutoff is accurate.
E.
Compare the subsequent-period purchase price of inventory with the recorded cost as a test of lower of cost or market valuation.
Câu 8: 0.2 điểm
It would be appropriate for the payroll department to be responsible for which of the following functions?
A.
approval of employee time records
B.
maintain records of employment, firings, and raises
C.
temporary retention of unclaimed employee paychecks
D.
preparation of governmental reports as to employees' earnings and withholding taxes
Câu 9: 0.2 điểm
If an auditor waits until the subsequent period bank statement is available to verify reconciling items, it is primarily a test for
A.
errors.
B.
omissions.
C.
kiting.
D.
intentional misstatements.
Câu 10: 0.2 điểm
The auditor's responsibility with respect to events occurring between the balance sheet date and the end of the audit examination is best expressed by which of the following statements?
A.
The auditor is fully responsible for events occurring in the subsequent period and should extend all detailed procedures through the last day of fieldwork.
B.
The auditor is responsible for determining that a proper cutoff has been made and performing a general review of events occurring in the subsequent period.
C.
The auditor's responsibility is to determine that a proper cutoff has been made and that transactions recorded on or before the balance sheet date actually occurred.
D.
The auditor has no responsibility for events occurring in the subsequent period unless these events affect transactions recorded on or before the balance sheet date.
Câu 11: 0.2 điểm
The auditor's responsibility for "reviewing the subsequent events" of a public company that is about to issue new securities is normally limited to the period of time
A.
beginning with the balance sheet date and ending with the date of the auditor's report.
B.
beginning with the start of the fiscal year under audit and ending with the balance sheet date.
C.
beginning with the start of the fiscal year under audit and ending with the date of the auditor's report.
D.
beginning with the balance sheet date and ending with the date the registration statement becomes effective.
Câu 12: 0.2 điểm
Subsequent events affecting the realization of assets ordinarily will require an adjustment of the financial statements under examination because such events typically represent
A.
the culmination of conditions that existed at the balance sheet date.
B.
additional new information related to events that were in existence on the balance sheet date.
C.
final estimates of losses relating to casualties occurring in the subsequent events period.
D.
preliminary estimate of losses relating to new events that occurred subsequent to the balance sheet date.
Câu 13: 0.2 điểm
________ is an automated fraud detection tool offered by most banks.
A.
Positive pay
B.
A bank confirmation
C.
Fraud buster
D.
Check matching
Câu 14: 0.2 điểm
Which of the following would be a subsequent discovery of facts which would not require a response by the auditor?
A.
discovery of the inclusion of material nonexistent sales
B.
discovery of the failure to write off material obsolete inventory
C.
discovery of the omission of a material footnote
D.
discovery of management's intent to increase selling prices in the future
Câu 15: 0.2 điểm
Which of the following types of audit tests is usually emphasized due to a lack of independent third-party evidence related to payroll transactions?
A.
analytical procedures
B.
tests of details of balances
C.
tests of controls
D.
Each of the above is emphasized.
Câu 16: 0.2 điểm
Which of the following is correct regarding supplementary information?
A.
The auditor must express an opinion on the supplementary information.
B.
When reporting on supplementary information, the auditor uses a different materiality threshold from that used in forming an opinion on the basic financial statements.
C.
If the auditor's report on the audited financial statements contains an adverse opinion, the auditor can still issue an unqualified opinion on the supplementary information.
D.
The auditor can issue a separate report on the supplementary information; it does not need to be part of the report on the financial statements.
Câu 17: 0.2 điểm
Refusal by a client to prepare and sign the representation letter would require the auditor to issue a(n)
A.
qualified opinion or a disclaimer of opinion.
B.
adverse opinion or a disclaimer of opinion.
C.
qualified or an adverse opinion.
D.
unqualified opinion with an explanatory paragraph.
Câu 18: 0.2 điểm
During the course of an audit, a CPA observes that the recorded interest expense seems to be excessive in relation to the balance in the long-term debt account. This observation could lead the auditor to suspect that
A.
long-term debt is understated.
B.
discount on bonds payable is overstated.
C.
long-term debt is overstated.
D.
premium on bonds payable is understated.
Câu 19: 0.2 điểm
Which event that occurred after the end of the fiscal year under audit but prior to issuance of the auditor's report would not require disclosure in the financial statements?
A.
sale of a bond or capital stock issue
B.
loss of plant or inventories as a result of fire or flood
C.
a significant decline in the market price of the corporation's stock
D.
a merger or acquisition
Câu 20: 0.2 điểm
The primary concern in determining whether retained earnings is correctly disclosed on the balance sheet is
A.
correct calculation of the net income or loss for the year.
B.
correct calculation of dividend payments for the year.
C.
whether prior-period adjustments have been made correctly.
D.
whether there are any restrictions on the payment of dividends.
Câu 21: 0.2 điểm
When assessing risks affecting cash,
A.
if a business defers preparing bank reconciliations for long periods, the value of the control is reduced and may affect the auditor's assessment of control risk for cash.
B.
most companies are likely to have significant client business risks affecting their cash balances.
C.
there is a low inherent risk for the existence and completeness objectives for cash.
D.
all of the above are accurate statements.
Câu 22: 0.2 điểm
An auditor is reconciling the amounts included in the long-term debt footnotes to the information examined and supported in the audit files for long-term debt. Which audit objective is being satisfied?
A.
accuracy and valuation
B.
occurrence and rights and obligations
C.
completeness
D.
classification and understandability
Câu 23: 0.2 điểm
In connection with the annual audit, which of the following is not a "subsequent events" procedure?
A.
Prepare any necessary closing journal entries.
B.
Examine the minutes of stockholders and directors meetings subsequent to the balance sheet date.
C.
Review journals and ledgers.
D.
Obtain a letter of representation.
Câu 24: 0.2 điểm
Which of the following best describes effective internal control over payroll?
A.
The preparation of the payroll must be under the control of the personnel department.
B.
The confidentiality of employee payroll data should be carefully protected to prevent fraud.
C.
The duties of hiring, payroll computation, and payment to employees should be segregated.
D.
The payment of cash to employees should be replaced with payment by checks.
Câu 25: 0.2 điểm
The total of the individual employee earnings in the payroll master file should equal the total
A.
balance of gross payroll in general ledger accounts.
B.
of the checks drawn to employees for payroll.
C.
gross payroll plus the total contributed by the employer for payroll taxes.
D.
gross pay for the current week's payroll.
Câu 26: 0.2 điểm
Which of the following would have the least amount of importance regarding controls over the processing of payroll?
A.
The person authorized to sign paychecks should not be otherwise involved in the preparation of the payroll.
B.
A check-signing machine should not be used to replace a manual signature.
C.
Distribution of pay checks should be performed by someone who is not involved in the other payroll functions.
D.
Unclaimed paychecks should be immediately returned for redeposit.
Câu 27: 0.2 điểm
Which of the following best describes the systems of internal control for payroll for large companies?
A.
loosely structured but well controlled
B.
loosely structured and loosely controlled
C.
highly structured and well controlled
D.
highly structured but loosely controlled
Câu 28: 0.2 điểm
Records that include data about employees such as employment date, performance ratings and pay rates are the
A.
human resource records.
B.
employee screening forms.
C.
summary payroll reports.
D.
employee folders.
Câu 29: 0.2 điểm
The two most important balance-related audit objectives for notes payable are
A.
completeness and detail tie-in.
B.
completeness and valuation.
C.
accuracy and valuation.
D.
accuracy and completeness.
Câu 30: 0.2 điểm
Verifying that an adequate chart of accounts is used is a key internal control for the transaction-related objective of
A.
classification.
B.
accuracy.
C.
existence.
D.
occurrence.
Câu 31: 0.2 điểm
The direct receipt of a confirmation from every bank with which the client does business is
A.
required by auditing standards for every audit.
B.
not necessary unless material fraud is suspected.
C.
recommended but not required by auditing standards.
D.
necessary for every audit except when there are an unusually large number of active accounts.
Câu 32: 0.2 điểm
A surprise payroll payoff in which employees must pick-up and sign for their pay check is one means of
A.
identifying employees who do not have proper work credentials.
B.
establishing a tightly controlled, fraud-free work environment.
C.
testing for nonexistent employees.
D.
identifying employees who have not submitted proper W-2 forms.
Câu 33: 0.2 điểm
A major consideration in the audit of the general cash balance is the possibility of fraud. The auditor must extend his or her procedures in the audit of year-end cash to determine the possibility of a material fraud when there are
A.
large cash balances at the end of the year.
B.
large cash receipts and disbursements during the year.
C.
no imprest accounts used for payroll.
D.
inadequate internal controls.
Câu 34: 0.2 điểm
In auditing debits and credits to retained earnings, other than net income and dividends, the auditors first concern is
A.
whether the transactions should have been included in retained earnings.
B.
whether the transactions have been accurately recorded.
C.
whether the transactions are classified correctly in the footnotes.
D.
whether the transactions existed as of the balance sheet date.
Câu 35: 0.2 điểm
When dealing with financial instruments, the most difficult balance-related audit objective to test is
A.
existence.
B.
accuracy.
C.
rights.
D.
realizable value.
Câu 36: 0.2 điểm
The audit procedure which requires the auditor to record the last check number used on the last day of the year and subsequently trace to the outstanding checks and the cash disbursements records is performed to satisfy the audit objective of
A.
detail tie-in.
B.
existence.
C.
completeness.
D.
cutoff.
Câu 37: 0.2 điểm
An auditor's decision concerning whether or not to dual date an audit report is primarily based on the auditor's decision to
A.
extend appropriate audit procedures.
B.
assume responsibility for events after the date of the auditor's report.
C.
assume responsibility for event from fiscal year-end to the date of the audit report.
D.
roll the dice and hope for a successful outcome.
Câu 38: 0.2 điểm
The amount of time spent verifying owners' equity is frequently minimal for closely held corporations because
A.
these companies are so small that it is not necessary to audit the capital section.
B.
the few owners all have access to the books so the auditor spends more time on accounts like liabilities, which affect outsiders.
C.
there are few if any transactions during the year for the capital stock accounts, except for earnings and dividends.
D.
there is no public interest in these companies.
Câu 39: 0.2 điểm
The auditor is testing for the balance-related audit objective of detail tie-in when they
A.
prove the schedule of investment activity as to additions and subtractions.
B.
perform a physical inspection of the security.
C.
verify the quoted market prices.
D.
test management's assumptions related to valuation.
Câu 40: 0.2 điểm
Which of the following includes all payroll transactions processed by the accounting system for a given period of time?
A.
payroll journal
B.
payroll transaction file
C.
time report
D.
payroll summary
Câu 41: 0.2 điểm
The auditor has a responsibility to review transactions and activities occurring after the balance sheet date to determine whether anything occurred that might affect the statements being audited. The procedures required to verify these transactions are commonly referred to as the review for
A.
contingent liabilities.
B.
subsequent year's transactions.
C.
late unusual occurrences.
D.
subsequent events.
Câu 42: 0.2 điểm
Any company with stock listed on a securities exchange is required to engage a(n)
A.
equity analyst.
B.
stock transfer agent.
C.
independent registrar.
D.
equity placement specialist.
Câu 43: 0.2 điểm
The capital acquisition and repayment cycle does not include
A.
payment of interest.
B.
payment of dividends.
C.
payment of vendor invoices.
D.
acquisition of capital through interest-bearing debt.
Câu 44: 0.2 điểm
Which of the following balance-related audit objectives typically is assessed as having high inherent risk for cash?
A.
existence
B.
cutoff
C.
detail tie-in
D.
presentation and disclosure
Câu 45: 0.2 điểm
Which of the following audit procedures would most likely assist an auditor in identifying conditions and events that may indicate there could be substantial doubt about an entity's ability to continue as a going concern?
A.
review compliance with the terms of debt agreements
B.
confirmation of accounts receivable from principal customers
C.
reconciliation of interest expense with debt outstanding
D.
confirmation of bank balances
Câu 46: 0.2 điểm
An imprest petty cash fund would least likely be used to pay for which of the following items?
A.
minor office supplies
B.
monthly interest expense
C.
stamps for small mailings
D.
small contributions to a local charity
Câu 47: 0.2 điểm
The primary concern in determining whether retained earnings is correctly disclosed on the balance sheet is
A.
correct calculation of the net income or loss for the year.
B.
correct calculation of dividend payments for the year.
C.
whether prior-period adjustments have been made correctly.
D.
whether there are any restrictions on the payment of dividends.
Câu 48: 0.2 điểm
As part of their internal control procedures, management needs to have procedures in place to properly classify financial instruments as trading, available-for-sale, or held-to-maturity, based on
A.
cost.
B.
intent.
C.
maturity.
D.
probable future gain or loss.
Câu 49: 0.2 điểm
Whenever subsequent events are used to evaluate the amounts included in the statements, care must be taken to distinguish between conditions that existed at the balance sheet date and those that come into being after the balance sheet date. The subsequent information should not be incorporated directly into the statements if the conditions causing the change in valuation
A.
took place before the balance sheet date.
B.
did not take place until after the balance sheet date.
C.
occurred both before and after the balance sheet date.
D.
are reimbursable through insurance policies.
Câu 50: 0.2 điểm
Auditing standards require auditors to evaluate whether there is substantial doubt about a client's ability to continue as a going concern. One of the most important audit procedures to perform to assess the going concern question is
A.
analytical procedures.
B.
confirmations from creditors.
C.
statistical sampling procedures.
D.
tests of internal controls.
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