For financial statement audits, auditors need to understand controls t

Events, what evidence do the auditors gather for the financial statements as a whole? 选项：A、 perform preliminary analytical proceduresB、 obtain client representation letterC、 evidence from test of controlsD、 evidence from substantive testing">1.When auditors perform audit procedures relating to contingent liabilities and subsequent
Events, what evidence do the auditors gather for the financial statements as a whole? 选项：A、 perform preliminary analytical proceduresB、 obtain client representation letterC、 evidence from test of controlsD、 evidence from substantive testing

2.Substantive analytical procedures could detect material misstatements. 选项： A、正确 B、错误

3.Once auditors determine that entity level controls are designed and placed in the operation, they 选项： A: make a preliminary assessment for each transaction-related audit objective for each major type of transaction.; B:make a preliminary assessment of control risk.; C:obtain an understanding of the design and implementation of internal control.; D:prepare audit documentation in order to express their opinion on the company's internal control system.

4.When performing a review of interim financial information, an accountant would typically do each of the following, except A. Consider the results from the latest audit. B. Test controls related to the preparation of annual financial information. C. Perform analytical procedures. D. Make inquiries of management.

5.Which of the following statements concerning analytical procedures is correct? 选项： A、Analytical procedures alone may provide the appropriate level of assurance for some assertions. B、Analytical procedures used during risk assessment of the audit should not use nonfinancial information. C、Analytical procedures usually are effective and efficient for tests of controls. D、Analytical procedures may be omitted entirely for some financial statement audits.

6. Which of the following statements is true regarding the difference between an audit of internalControls over financial reporting and an audit of financial statements? 选项： A: An audit of internal control over financial reporting must provide a report on theEffectivenessOf internal controls; however, no assurance by a public accountant is required. B: Testing internal controls as part of an audit of internal controls over financial reportingRequires testing only those internal controls that are necessary to assess control risk belowMaximum. C: An audit of internal control over financial reporting must provide a report on theEffectivenessOf internal controls and provide assurance by a public accountant. D: Testing internal controls as part of an audit opinion for financial statements requiresTesting all internal controls over financial reporting.

7.In developing an expectation for analytical procedures, the auditors are likely to consider: 选项：A、Relationships among elements of financial information within a period Financial information for comparable prior periodsC、Relationships betweeen financial information and relevant information data Anticipated costs of audit completion

8.Tests of controls are generally more costly to perform than analytical procedures. 选项： A:正确 B:错误

9.Tests of controls are generally more costly to perform than analytical procedures. 选项： A: True B:False

10.In developing an expectation for analytical procedures, the auditors are likely to consider:? Relationships between financial information and relevant nonfinancial dataFinancial information for comparable prior periodsRelationships among elements of financial information within a periodAnticipated costs of audit completion

11.In developing an expectation for analytical procedures, the auditors are likely to consider: 选项： A:Financial information for comparable prior periods; B:Relationships betweeen financial information and relevant information data; C:Relationships among elements of financial information within a period; D:Anticipated costs of audit completion

12.In developing an expectation for analytical procedures, the auditors are likely to consider: 选项： A、Financial information for comparable prior periods B、Relationships between financial information and relevant nonfinancial data C、Anticipated costs of audit completion D、Relationships among elements of financial information within a period

13.One purpose of performing preliminary analytical procedures in the planning phase of an audit is to help the auditor make a preliminary assessment of control risk. （）选项： A:对 B:错

14.In developing an expectation for analytical procedures, the auditors are likely to consider: 选项： A、Financial information for comparable prior periods B、Relationships betweeen financial information and relevant information data C、Relationships among elements of financial information within a period D、Anticipated costs of audit completion

15.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? 选项： A:substantive analytical procedures; B:risk assessment procedures; C:tests of controls; D:tests of details of balances

16.Which of the following would most likely not be included in the evidence mix for an integrated audit of a public company's financial statements and internal control over financial reporting? 选项： A:sophisticated internal controls; B:extensive substantive analytical procedures; C:extensive tests of details of balances; D:low inherent risk

17.Risk assessment procedures include 选项： A:a required discussion among the staff members of the audit and the client regarding material misstatements in the financial statement.; B:determination of the type of audit opinion to issue.; C:observation of the entity's operations.; D:assessing acceptable audit risk.

18. Transaction-related audit objectives would most likely be performed in which phase of the audit process?选项： A:plan and design audit approach; B:perform tests of controls and substantive tests of transactions; C:perform substantive analytical procedures and tests of details of balances; D:complete the audit and issue the audit report

19.Which of the following is the most complete and accurate list of the walkthrough procedures usually performed in an issuer's integrated audit? 选项： A:Inquiry, observation, analytical procedures, and testing of controls. B:Inquiry, sampling, analytical procedures, and testing of controls. C:Inquiry, observation, inspection of relevant documentation, and reperformance of controls. D:Inquiry, inspection of relevant documentation, sampling, and reperformance of controls.

20.Which statement is not correct?( ) 选项： A、When auditors consider the materiality, they need consider both qualitative respects B、When auditors decide the materiality , they will not use their professional judgement C、the materiality cannot be changed during the audit D、the auditors need to consider materiality only at the beginning of audit

21.Which statement is not correct?( ) 选项： A、When auditors decide the materiality , they will not use their professional judgment B、the materiality cannot be changed during the audit C、the auditors need to consider materiality only at the beginning of audit D、When auditors consider the materiality, they need consider both qualitative respects

For financial statement audits, auditors need to understand controls that are relevant to the audit in order to 选项： A:identify and assess the risks of material misstatements.; B:perform preliminary analytical procedures.; C:detect fraud.; D:assess inherent risk.

For financial statement audits, auditors need to understand controls that are relevant to the audit in order to
选项：

A:identify and assess the risks of material misstatements.;
B:perform preliminary analytical procedures.;
C:detect fraud.;
D:assess inherent risk.