Đề Trắc Nghiệm Kiểm Toán Căn Bản Tiếng Anh Chuyên Ngành - Miễn Phí Có Đáp Án
Tổng hợp các đề trắc nghiệm Kiểm Toán Căn Bản với nội dung bám sát chương trình học. Bộ đề bao gồm các câu hỏi lý thuyết và bài tập thực tiễn, giúp người học củng cố kiến thức cơ bản về kiểm toán và kỹ năng phân tích tình huống. Đáp án chi tiết kèm theo hỗ trợ việc tự học và ôn tập hiệu quả. Đây là nguồn tài liệu miễn phí hữu ích để chuẩn bị tốt nhất cho kỳ thi Kiểm Toán Căn Bản.
Từ khoá: đề trắc nghiệm Kiểm Toán Căn Bản bài tập kiểm toán câu hỏi kiểm toán ôn thi kiểm toán đáp án kiểm toán căn bản tài liệu kiểm toán miễn phí luyện thi kiểm toán kiến thức kiểm toán cơ bản đề thi kiểm toán miễn phí kiểm toán căn bản
Số câu hỏi: 110 câuSố mã đề: 3 đềThời gian: 1 giờ
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Câu 1: 0.25 điểm
If an auditor cannot perform an audit procedure due to limitations imposed by the client, the auditor may issue a:
A.
Qualified opinion.
B.
Disclaimer of opinion.
C.
Unqualified opinion with emphasis of matter.
D.
Adverse opinion.
Câu 2: 0.25 điểm
The existence assertion for audit purposes is most directly related to:
A.
Inventory counts and valuation
B.
Checking mathematical accuracy of the financial statements
C.
Reviewing board meeting minutes
D.
Ensuring disclosures are complete and understandable
Câu 3: 0.25 điểm
What is the primary purpose of audit planning?
A.
To ensure the audit is conducted in an effective and efficient manner.
B.
To guarantee the detection of all fraud.
C.
To determine the company's tax liabilities.
D.
To prepare the company's financial statements.
Câu 4: 0.25 điểm
When auditors test for the audit objective of understandability, they ensure that:
A.
Financial statements are free from significant misstatement.
B.
Users can comprehend the financial statements.
C.
Financial statements include all necessary disclosures.
D.
Transactions are allocated to the correct period.
Câu 5: 0.25 điểm
Vouching transactions from the journals to the supporting documents tests for:
A.
Completeness.
B.
Occurrence.
C.
Authorization.
D.
Accuracy.
Câu 6: 0.25 điểm
Which of the following is an auditor's primary method to detect fraud?
A.
Implementing strong internal control systems within the company.
B.
Performing analytical procedures to identify unusual trends or relationships.
C.
Relying on the company's code of ethics to prevent fraud.
D.
Ensuring that all employees are bonded.
Câu 7: 0.25 điểm
The risk of material misstatement (RMM) at the financial statement level generally includes considerations of:
A.
Specific controls related to inventory valuation.
B.
Factors that pertain to the entire financial statements and consist of pervasive
C.
risks.
D.
The risk associated with specific account balances.
E.
The effectiveness of the audit committee.
Câu 8: 0.25 điểm
Testing for completeness primarily ensures that:
A.
All valid transactions are recorded.
B.
Transactions are recorded at the correct amounts.
C.
Transactions are recorded in the correct accounting period.
D.
Transactions are classified in the correct accounts.
Câu 9: 0.25 điểm
Which of the following procedures would likely provide the least reliable evidence regarding the existence of fraud?
A.
Inquiry of management.
B.
Observation of inventory counting processes.
C.
Inspection of documents.
D.
Confirmation with third parties.
Câu 10: 0.25 điểm
Which of the following is a characteristic of persuasive audit evidence?
A.
Complexity
B.
Insufficiency
C.
Relevance and reliability
D.
Vagueness
Câu 11: 0.25 điểm
Management's assessment of going concern involves:
A.
Estimating future sales only
B.
Analyzing only past performance
C.
Evaluating the company's ability to continue as a going concern
D.
Focusing on the number of employees
Câu 12: 0.25 điểm
Audit risk can be described as the risk that:
A.
An auditor gives an inappropriate opinion when the financial statements are materially misstated.
B.
An entity’s internal controls will fail to identify or prevent a material misstatement.
C.
The financial statements fail to reflect the true state of an entity’s financial condition.
D.
An entity will not be able to continue as a going concern.
Câu 13: 0.25 điểm
Inspection of records and documents provides evidence of what?
A.
The design of the internal control system.
B.
The existence of an entity's assets.
C.
Management's intent to limit dividends.
D.
The occurrence of recorded transactions.
Câu 14: 0.25 điểm
A difference between fraud and error is:
A.
The materiality of the misstatement.
B.
The location within the financial statements where the misstatement occurs.
C.
Whether the misstatement is intentional or unintentional.
D.
The ability of the auditor to detect the misstatement.
Câu 15: 0.25 điểm
An unqualified opinion indicates that the financial statements:
A.
Have some reservations by the auditor.
B.
Are fairly presented in all material respects.
C.
Contain a significant misstatement.
D.
Have not been fully audited.
Câu 16: 0.25 điểm
The risk of material misstatement is assessed in which phase of an audit?
A.
Planning
B.
Fieldwork
C.
Completion
D.
Reporting
Câu 17: 0.25 điểm
Which of the following statements is true about inherent risk?
A.
It can be reduced to zero through effective internal controls.
B.
It is the risk that the auditor’s procedures will lead to audit failure.
C.
It exists independently of the audit of financial statements.
D.
It is solely dependent on the nature of the auditor’s testing.
Câu 18: 0.25 điểm
Which of the following is a test of controls?
A.
Analyzing the last five years' financial statements
B.
Observing inventory counting procedures
C.
Forecasting the next year's revenue
D.
Preparing the financial statements
Câu 19: 0.25 điểm
When performing an audit, which of the following audit procedures is most likely to assist an auditor in identifying unrecorded liabilities?
A.
Reviewing bank reconciliations.
B.
Performing a search for unrecorded liabilities as of the year-end date.
C.
Confirming receivable balances with customers.
D.
Observing the counting of physical inventory.
Câu 20: 0.25 điểm
A disclaimer of opinion is issued when the auditor:
A.
Finds the financial statements to be accurate.
B.
Is unable to obtain sufficient appropriate audit evidence.
C.
Identifies immaterial misstatements in the financial statements.
D.
Believes the company will not continue as a going concern.
Câu 21: 0.25 điểm
A clean auditor’s opinion indicates that the financial statements:
A.
Have minor errors
B.
Are fairly presented in all material respects
C.
Cannot be relied upon
D.
Are significantly misleading
Câu 22: 0.25 điểm
The audit objective that ensures transactions are recorded in the correct accounting period is known as:
A.
Cut off.
B.
Timing.
C.
Periodicity.
D.
Allocation.
Câu 23: 0.25 điểm
The auditor’s report would include an emphasis-of-matter paragraph for which of the following situations?
A.
Disagreement with management over accounting policies.
B.
Inability to obtain all necessary information for the audit.
C.
Significant doubt about the company's ability to continue as a going concern.
D.
Discovery of fraud that materially affects the financial statements.
Câu 24: 0.25 điểm
Misappropriation of assets is best defined as:
A.
Overstating assets to improve the company's financial position.
B.
Theft or misuse of a company's assets.
C.
Making false entries in the financial records.
D.
Understating liabilities to improve the debt to equity ratio.
Câu 25: 0.25 điểm
Which of the following is a substantive test?
A.
Examining the system of internal controls.
B.
Observing the client's inventory counting procedures.
C.
Confirming accounts receivable balances with customers.
D.
Reviewing the procedures for password protection of accounting software.
Câu 26: 0.25 điểm
Which type of audit evidence is considered most reliable?
A.
Inquiry of management
B.
Observation of processes
C.
Confirmation received directly from a third party
D.
Internal memos and reports
Câu 27: 0.25 điểm
In audit planning, the concept of materiality is used to:
A.
Determine the auditor's fee.
B.
Identify significant areas where there is a higher risk of material misstatement.
C.
Decide which accounts do not need to be audited.
D.
Calculate the exact amount of misstatements in the financial statements.
Câu 28: 0.25 điểm
The concept of 'professional skepticism' requires auditors to:
A.
Fully trust the management's explanations without verification
B.
Refuse to accept any evidence provided by the company
C.
Question the evidence obtained and consider the possibility of material misstatement
D.
Only use externally generated evidence in forming their opinion
Câu 29: 0.25 điểm
Audit evidence obtained directly by the auditor is:
A.
Always in the form of written documentation
B.
Less reliable than information obtained indirectly
C.
More reliable than information obtained indirectly
D.
Not necessary for forming an audit opinion
Câu 30: 0.25 điểm
The purpose of an audit report is to:
A.
Describe the company’s future plans
B.
Present the auditor’s opinion on the financial statements
C.
Offer investment advice
D.
Summarize the company's sales data
Câu 31: 0.25 điểm
What is the purpose of an auditor performing a walk-through?
A.
To physically count the client's inventory.
B.
To understand and assess the client's internal control process.
C.
To check the mathematical accuracy of the financial statements.
D.
To verify the existence of the assets listed on the balance sheet.
Câu 32: 0.25 điểm
Which of the following activities would an auditor most likely perform in the planning stage of an audit?
A.
Confirming receivable balances with customers.
B.
Obtaining an understanding of the entity and its environment, including its internal control.
C.
Testing controls over cash disbursements.
D.
Issuing the auditor's report.
Câu 33: 0.25 điểm
Confirming the balance of a bank account directly with the bank tests for:
A.
Completeness.
B.
Rights and obligations.
C.
Existence.
D.
Valuation.
Câu 34: 0.25 điểm
Internal controls are designed to ensure:
A.
Maximum profitability
B.
Compliance with laws
C.
Employee satisfaction
D.
Vendor partnerships
Câu 35: 0.25 điểm
Which of the following is a test of controls?
A.
Analyzing the last five years' financial statements
B.
Observing inventory counting procedures
C.
Forecasting the next year's revenue
D.
Preparing the financial statements
Câu 36: 0.25 điểm
The audit risk model is primarily used to:
A.
Calculate a company's risk of bankruptcy.
B.
Determine the nature, timing, and extent of audit procedures.
C.
Evaluate the effectiveness of a company's internal control system.
D.
Identify potential areas of fraud within a company's financial statements.
Câu 37: 0.25 điểm
Auditor independence is essential for:
A.
Ensuring the auditor is a company employee
B.
Guaranteeing a positive audit opinion
C.
Maintaining objectivity and integrity in the audit
D.
Increasing the company’s stock price
Câu 38: 0.25 điểm
In assessing control risk, an auditor must:
A.
Determine whether controls are applicable to every transaction
B.
Evaluate the design and implementation of relevant controls
C.
Ignore the operational efficiency of the controls in place
D.
Only consider controls over financial reporting at year-end
Câu 39: 0.25 điểm
Which of the following best describes an error in financial reporting?
A.
An unintentional misstatement of the financial statements.
B.
A violation of laws and regulations by the company.
C.
An intentional act by management to deceive financial statement users.
D.
A misstatement that affects the auditor's opinion.
Câu 40: 0.25 điểm
A change in accounting principle that is not material to the financial statements would require which type of audit opinion?
A.
An adverse opinion.
B.
A qualified opinion.
C.
An unqualified opinion.
D.
A disclaimer of opinion.
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