Đề Thi Trắc Nghiệm Kiểm Toán Căn Bản Tiếng Anh - Đại Học Điện Lực (EPU)

Ôn tập và kiểm tra kiến thức về Kiểm Toán Căn Bản bằng tiếng Anh với đề thi trắc nghiệm trực tuyến dành cho sinh viên Đại Học Điện Lực (EPU). Đề thi bao gồm các câu hỏi về nguyên tắc kiểm toán, quy trình kiểm toán, chuẩn mực kiểm toán quốc tế, và thuật ngữ kiểm toán chuyên ngành bằng tiếng Anh, giúp sinh viên củng cố kiến thức và chuẩn bị tốt cho kỳ thi, kèm theo đáp án chi tiết.

Từ khoá: đề thi trắc nghiệm kiểm toán căn bản tiếng AnhĐại học Điện LựcEPUkiểm toán căn bảnnguyên tắc kiểm toánquy trình kiểm toánchuẩn mực kiểm toán quốc tếbài thi kiểm toán tiếng Anhthuật ngữ kiểm toánôn tập kiểm toántrắc nghiệm có đáp án

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Đề thi nằm trong bộ sưu tập: Tuyển Tập Bộ Đề Thi Trắc Nghiệm Môn Tiếng Anh Trường Đại Học Điện Lực (EPU) - Có Đáp Án

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Câu 1: 0.25 điểm

What type of test is used to obtain the most types of evidence?

substantive tests of transactions

tests of controls

risk assessment tests

tests of details of balances

Câu 2: 0.25 điểm

Auditing standards require that auditors document

specific risks of fraud identified at the financial statement level, but not at the assertion level.

all conversations with management.

results of the procedures performed to address the risk of management override of controls.

all of the above.

Câu 3: 0.25 điểm

Which of the following is a correct statement regarding materiality?

There are well-defined guidelines that enable auditors to determine if something is material.

Misstatements must be compared with some benchmark before a decision can be made about the materiality level of the failure of a company to follow GAAP.

Pervasiveness is not considered when comparing potential misstatements with a base or benchmark.

To evaluate overall materiality, the auditor does not combine all unadjusted misstatements.

Câu 4: 0.25 điểm

The risk that audit evidence for an audit objective will fail to detect misstatements exceeding performance materiality levels is

audit risk.

control risk.

inherent risk.

planned detection risk.

Câu 5: 0.25 điểm

Analytical procedures

focus on the ending balances for income statement accounts.

are only performed during the planning stage of the audit.

are required to be performed when auditing an account balance.

provide substantive evidence.

Câu 6: 0.25 điểm

Which of the following is not an application control?

reprocessing authorization of sales transactions

reasonableness test for unit selling price of sale

post-processing review of sales transactions by the sales department

logging in to the company's information systems via a password

Câu 7: 0.25 điểm

Analytical procedures performed during phase III of the audit

must be performed before the balance sheet date.

can be used as a means of planning and directing other audit tests to specific areas.

should be done after tests of details of balances.

are expensive and are therefore not frequently used by the auditor.

Câu 8: 0.25 điểm

When comparing client data with similar prior-period data,

if there has been no significant changes in the client's operations in the current year, much of the detail making up the totals in the financial statements should remain unchanged.

comparison of details must take the form of details over time.

comparing totals with previous years considers growth in the business activity.

percent relationships fail to consider declines in the business activity.

Câu 9: 0.25 điểm

In order to promote audit efficiency the auditor considers cost in selecting audit tests to perform. Which of the following audit tests would be the most costly?

substantive analytical procedures

risk assessment procedures

tests of controls

tests of details of balances

Câu 10: 0.25 điểm

Appropriateness of evidence is a measure of the

quantity of evidence.

quality of evidence.

sufficiency of evidence.

meaning of evidence.

Câu 11: 0.25 điểm

The primary purpose of audit procedures is to

detect all errors or fraudulent activities as well as illegal activities.

comply with auditing standards promulgated by the PCAOB for publicly held clients.

gather corroborative audit evidence about management's assertions regarding the client's financial statements.

determine the amount of errors in the balance sheet accounts in order to adjust the accounts to actual.

Câu 12: 0.25 điểm

A ________ is responsible for controlling the use of computer programs, transaction files and other computer records and documentation and releases them to the operators only when authorized.

software engineer

chief computer operator

librarian

data control operator

Câu 13: 0.25 điểm

If the phrase "except for" is present in the opinion paragraph of the audit report, the auditor has issued a(n)

adverse opinion.

disclaimer of opinion.

unqualified opinion.

qualified opinion.

Câu 14: 0.25 điểm

When considering internal controls,

auditors can ignore controls affecting internal management information.

auditors are concerned with the client's internal controls over the safeguarding of assets if they affect the financial statements.

management is responsible for understanding and testing internal control over financial reporting.

companies must use the COSO framework to establish internal controls.

Câu 15: 0.25 điểm

Which of the following statements related to application controls is correct?

Application controls relate to various aspects of the IT function including software acquisition and the processing of transactions.

Application controls relate to various aspects of the IT function including physical security and the processing of transactions in various cycles.

Application controls relate to all aspects of the IT function.

Application controls relate to the processing of individual transactions.

Câu 16: 0.25 điểm

A company's long-term solvency

can be measured by the gross profit percentage.

depends on the success of its operations and on its ability to raise capital for expansion.

can be measured by the days to collect receivables ratio.

depends on its ability to generate cash for the payment of dividends.

Câu 17: 0.25 điểm

When accounting principles are not consistently applied, and the materiality level is immaterial, the auditor will issue a(n)

standard unmodified opinion.

unmodified opinion with an explanatory paragraph.

adverse opinion.

disclaimer opinion.

Câu 18: 0.25 điểm

Which of the following factors may increase risks to an organization?

Geographic dispersion of company operations (YES), Presence of new information technologies (YES)

Geographic dispersion of company operations (NO), Presence of new information technologies (NO)

Geographic dispersion of company operations (YES), Presence of new information technologies

Geographic dispersion of company operations (NO), Presence of new information technologies (YES)

Câu 19: 0.25 điểm

Management implements internal controls to ensure that all required footnote disclosures are accurate. Auditors tests those controls to provide evidence supporting the ________ presentation.

completeness and valuation

completeness and accuracy

rights and obligations and existence

occurrence and accuracy

Câu 20: 0.25 điểm

No reference is made in the auditor's report to other auditors who perform a portion of the audit when

(I.The other auditor audited an immaterial portion of the audit, II.The other auditor is well known or closely supervised by the principle auditor, III.The principle auditor has thoroughly reviewed the work of the other auditor.)

I and II

I and III

II and III

I, II and III

Câu 21: 0.25 điểm

With which of management's assertions with respect to implementing internal controls is the auditor primarily concerned?

efficiency of operations

reliability of financial reporting

effectiveness of operations

compliance with applicable laws and regulations

Câu 22: 0.25 điểm

The first step to be followed when deciding the appropriate audit report in a given set of circumstances is to

decide the appropriate type of report for the condition.

write the report.

determine whether any conditions exists requiring a departure from a standard unmodified opinion audit report.

decide the materiality for each condition.

Câu 23: 0.25 điểm

The term "explanatory paragraph" was replaced in the AICPA auditing standards with

going concern paragraph.

emphasis-of-matter paragraph.

departure from principles paragraph.

consistency paragraph.

Câu 24: 0.25 điểm

Output controls need to be designed for which of the following data integrity objectives?

detecting errors after the processing is completed

preventing errors before the processing is completed

detecting errors in the general ledger adjustment process

preventing errors in separation of duties for IT personnel

Câu 25: 0.25 điểm

Fictitious revenues

increase accounts receivable turnover.

understate the gross margin percentage.

lower accounts receivable turnover.

have no impact on the gross margin percentage.

Câu 26: 0.25 điểm

Who is responsible for setting the "tone at the top"?

management

PCAOB

audit committee

SEC

Câu 27: 0.25 điểm

An act of two or more employees to steal assets and cover their theft by misstating the accounting records would be referred to as

collusion.

a material weakness.

a control deficiency.

a significant deficiency.

Câu 28: 0.25 điểm

Which of the following audit tests form the basis for an auditor's report on internal control over financial reporting?

analytical procedures

tests of transactions

tests of controls

tests of details of balances

Câu 29: 0.25 điểm

Which of the following is not one of the three primary objectives of effective internal control?

reliability of financial reporting

efficiency and effectiveness of operations

compliance with laws and regulations

assurance of elimination of business risk

Câu 30: 0.25 điểm

When a pervasive scope limitation exists,

a disclaimer of opinion rather than a qualified opinion is generally required.

the auditor's responsibility paragraph is modified to indicate that the auditor was not able to obtain sufficient appropriate evidence to express an audit opinion.

sections of the auditor's responsibility paragraph are eliminated to avoid stating anything that might lead readers to believe that other parts of the financial statements might be fairly stated.

all of the above

Câu 31: 0.25 điểm

To determine accounts receivable turnover, net sales is divided by

beginning net accounts receivable.

average gross receivables.

cost of goods sold.

365 days.

Câu 32: 0.25 điểm

As part of designing and performing procedures to address management override of controls, auditors must perform which of the following procedures?

Examine journal entries for evidence of possible misstatements due to fraud (YES), Review accounting estimates for biases (YES)

Examine journal entries for evidence of possible misstatements due to fraud (NO), Review accounting estimates for biases (NO)

Examine journal entries for evidence of possible misstatements due to fraud (YES), Review accounting estimates for biases (NO)

Examine journal entries for evidence of possible misstatements due to fraud (NO), Review accounting estimates for biases (YES)

Câu 33: 0.25 điểm

The most common case in which conditions beyond the client's and auditor's control cause a scope restriction in an engagement is when the

auditor is not appointed until after the client's year-end.

client won't allow the auditor to confirm receivables for fear of offending its customers.

auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.

client is going through Chapter 11 bankruptcy.

Câu 34: 0.25 điểm

In an IT system, automated equipment controls or hardware controls are designed to

correct errors in the computer programs.

monitor and detect errors in source documents.

detect and control errors arising from the use of equipment.

arrange data in a logical sequential manner for processing purposes.

Câu 35: 0.25 điểm

An adverse opinion is issued when the auditor believes

some parts of the financial statements are materially misstated or misleading.

the financial statements would be found to be materially misstated if an investigation were performed.

the auditor is not independent.

the overall financial statements are so materially misstated that they do not present fairly the financial position or results of operations and cash flows in conformity with GAAP.

Câu 36: 0.25 điểm

Evidence is usually more persuasive for balance sheet accounts when it is obtained

as close to the balance sheet date as possible.

only from transactions occurring on the balance sheet date.

from various times throughout the client's year.

from the time period when transactions in that account were most numerous during the fiscal period.

Câu 37: 0.25 điểm

Which of the following is not a characteristic of the reliability of evidence?

effectiveness of client internal controls

education of auditor

independence of information provider

timeliness

Câu 38: 0.25 điểm

When an auditor is trying to determine how changes can affect consistency and and/or comparability, he should keep in mind that

changes that affect comparability but not consistency require an explanatory paragraph.

items that materially affect the comparability of financial statements requires a disclaimer of opinion.

changes that affect consistency require an explanatory paragraph if they are material.

changes that involve either comparability or consistency only need to be mentioned in the footnotes.

Câu 39: 0.25 điểm

A company is concerned with the theft of cash after the sale has been recorded. One way in which fraudsters conceal the theft is by a process called "lapping." Which of the following best describes lapping?

reduce the customer's account by recording a sales return

write off the customer's account

apply the payment from another customer to the customer's account

reduce the customer's account by recording a sales allowance

Câu 40: 0.25 điểm

If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.

planned detection risk

planned inherent risk

planned fraud risk

planned assurance risk

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Đề Thi Trắc Nghiệm Kiểm Toán Căn Bản 2TC - Đại Học Kinh Doanh Và Công Nghệ Hà Nội (Miễn Phí, Có Đáp Án)Đại học - Cao đẳngToán

Ôn luyện với đề thi trắc nghiệm Kiểm Toán Căn Bản 2TC tại Đại học Kinh Doanh và Công Nghệ Hà Nội. Đề thi bao gồm các câu hỏi trắc nghiệm về các nguyên tắc và quy trình kiểm toán cơ bản, kiểm toán báo cáo tài chính, phương pháp thu thập bằng chứng kiểm toán và các tiêu chuẩn kiểm toán quốc tế. Đề thi có đáp án chi tiết, giúp sinh viên củng cố kiến thức và chuẩn bị tốt cho kỳ thi.

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