作者mithradir (Hiyama Akito)
看板Accounting
標題[問題] 審計選擇題
時間Sat Nov 19 21:54:20 2011
1.Research in auditing has shown that if a revised risk is used
in the audit risk model to determine a revised planned detection risk,
there is a danger of :
(A)not decreasing the evidence sufficiently.
(B)over-auditing.
(C)not increasing the evidence sufficiently.
(D)increased lawsuits against the auditor for failure to follow GAAS.
這題的答案刪選過後就剩下(C)和(D)
但一直拿不定答案
2.In the first audit of a client,because of the client's record retention
policies,an auditor wasn't able to gather sufficient evidence about the
consistent application of accounting principles between the current and
the prior year,as well as the amounts of assets or liabilities at the
beginning of the current year.
If the amounts in question could materially affect current operating
results, the auditor would:
(A)Be unable to express an opinion on the current year's results of
operations and cash flows.
(B)Express a qualified opinion on the financial statements because of
a client-imposed scope limitation.
(C)Withdraw from the engagement and refuse to be associated with the
financial statement.
(D)Specifically state that the financial statements are not comparable
to the prior year because of an uncertainty.
這題的答案經過篩選後只剩下(A)和(B)
但仍然拿不定答案
麻煩會的人了!!!
謝謝!!!
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推 sgheart:第2題我覺得不到不能查的程度 畢竟還是可以向前任會計師 11/20 00:05
→ sgheart:借閱工作底稿來看客戶上年度的狀況 11/20 00:06
→ sgheart:說錯 不是不能查 是『不到不能出具意見』的程度 11/20 00:06
→ sgheart:因為會計師只負責查本年度的財報 所以只是期初餘額查核 11/20 00:07
→ sgheart:範圍受限 出具保留意見應該還可以接受 11/20 00:07
→ mithradir:謝謝樓上!!!不知道有誰能幫忙解答第一題...(囧) 11/20 00:13
推 sgheart:第1題看起來像是C 因為當偵查風險需要修正 代表查核風險 11/20 00:32
→ sgheart:已經超過會計師可以容忍的程度 但如果修正偵查風險後 11/20 00:33
→ sgheart:仍不能透過有效增加樣本量來降低查核風險 那就可能發生 11/20 00:34
→ sgheart:審計失敗了 11/20 00:34
→ mithradir:看完樓上再看題目有一點就通的感覺!!!!感恩!!!! 11/20 00:38