Which of the following should an auditor be alert to? 选项： A:Audit e

1.Which of the following should an auditor be alert to? 选项： A:Audit evidence that contradicts other audit evidence obtained; B:Information that brings into question the reliability of documents and responses to enquiries to be used as audit evidence; C:Conditions that may indicate possible fraud; D:Circumstances that suggest the need for audit procedures in addition to those required by ISAs

2.Determine which of the following is the most correct statement regarding the reliability of audit evidence.选项： A:Information that is indirectly obtained from external sources is the most reliable audit evidence.; B:Reliability of audit evidence is dependent upon the evidence being subjective.; C:Reliability of evidence refers to the amount of evidence obtained.; D:If internal controls are effective, evidence obtained is more reliable than when the controls are not effective.

3. b. Which of the following statements concerning audit evidence is true? 选项： A、 To be appropriate, audit evidence should be either persuasive or relevant, but need not be reliable. B、 The measure of the quantity and quality of audit evidence lies in the auditor's judgment. C、 The difficulty and expense of obtaining audit evidence concerning an account balance is a valid basis for omitting the test. D、 A client's accounting records can be sufficient audit evidence to support the financial statements.

4.The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must: （）选项： A、be persuasive enough to enable the auditor to issue an audit report. B、provide evidence that prove or disprove an audit objective/assertion. C、be based on sources that are external to company. D、be well documented and cross-referenced in the audit documents.

5.Which of the following statements is true? 选项： A:Evidence must be relevant to all of the audit objectives. B:If evidence is subjective, it cannot be reliable. C:Evidence obtained directly by the auditor may not be reliable if the auditor lacks the qualifications to evaluate the evidence. D:The persuasiveness of evidence can be evaluated after considering its sufficiency.

6.The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must: （）选项： A:be well documented and cross-referenced in the audit documents. B:be based on sources that are external to company. C:provide evidence that prove or disprove an audit objective/assertion. D:be persuasive enough to enable the auditor to issue an audit report.

7.Which of the following statements concerning audit evidence is correct? A. A client’s accounting data can be sufficient audit evidence to support the financial statements. B. To be appropriate, audit evidence should be both relevant and reliable. C. Reliable evidence is equivalent to sufficient evidence. D. The difficulty and expense of obtaining audit evidence concerning an account balance is a valid basis for omitting the test.

8.For audit evidence to be compelling to the auditor it must be sufficient and appropriate. Which statement below is not correct regarding the appropriateness of audit evidence? 选项： A:The more effective the internal control system, the more assurance it provides the auditor about the reliability of financial reporting by the client. B:An auditor's opinion, to be economically useful and profitable to the auditing firm needs to be formed within a reasonable time and based on evidence obtained that assures profits for the auditing firm. C:Evidence obtained from independent sources outside the entity is generally more reliable than evidence secured solely within the entity. D:The independent auditor's direct personal knowledge, obtained through inquiry, observation and inspection, is generally more persuasive than information obtained indirectly.

9.When sufficient appropriate audit evidence will not be obtained simply from substantive procedures, it is required to perform tests of controls.. 选项： A:正确; B:错误

10.Theauditor must gather sufficient and appropriate evidence during thecourse of the audit. Sufficient evidence must:() 选项： A、bewell documented and cross-referenced in the audit documents. B、bebased on sources that are external to company. C、provideevidence that prove or disprove an audit objective/assertion. D、bepersuasive enough to enable the auditor to issue an audit report.

11.Which of the following types of audit evidence generally is the most reliable? A. Review of prior year audit procedures. B. Confirmation of account information. C. Inquiries made of management. D. Analytical procedures.

12.The auditor’s report ordinarily should be dated as of the date on which the A. Fiscal period under audit ends. B. Report is delivered to the client. C. Auditor has obtained sufficient appropriate audit evidence. D. Review of the working papers is completed.

13. Which of the following is not a primary purpose of audit documentation? 选项： A、 To coordinate the audit. B、 To assist in preparation of the audit report. C、 To support the financial statements. D、 To provide evidence of the audit work performed.

14.A document that details what the auditor will do to gather sufficient, appropriate evidence is the: 选项： A: audit strategy. B:audit program. C:audit procedure. D: audit risk model.

15.Which of the following statements is a basic element of the independent auditor’s report? 选项： A: An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. B: The procedures selected depend on management's judgment, including the assessment of the risk of material misstatement of the financial statements. C: The financial statements are consistent with those of a prior period. D: The financial statements disclose all information required by accounting principles generally accepted in the United States of America.

16. The auditor of Q Co has completed the audit and has concluded that sufficient appropriate evidence has been obtained, which confirms that the financial statements are not materially misstated.Which form of audit opinion will the auditor issue? A: Adverse opinion B: Qualified opinion C: Unmodified opinion D: A disclaimer of opinion

17. The auditor of Q Co has completed the audit and has concluded that sufficient appropriate evidence has been obtained, which confirms that the financial statements are not materially misstated.Which form of audit opinion will the auditor issue? 选项： A: Adverse opinion ; B: Qualified opinion ; C: Unmodified opinion; D:A disclaimer of opinion

18.Susannah Is conducting an external audit of a company In a jurisdiction that is subject to InternationalStandards on Auditing (ISAs). While undertaking her audit procedures, she discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following isSusannah's BEST response to these findings? 选项： A: Susannah should confront management with her audit findings and try to get a confession. B: Susannah should Immediately report her findings to the secunties regulators C: Susannah should report her findings to the audit committee of the board of directors. D: Susannah should not disclose her findings to any other parties due to client confidentiality.

19. The auditor of Q Co has completed the audit and has concluded that sufficient appropriate evidence has been obtained, which confirms that the financial statements are not materially misstated.Which form of audit opinion will the auditor issue? 选项： A、 Adverse opinion B、 Qualified opinion C、 Unmodified opinion D、A disclaimer of opinion

20.Of the following, which is the least persuasive type of audit evidence? A. Documents mailed by outsiders to the auditor. B. Copies of sales invoices inspected by the auditor. C. Correspondence between auditor and vendors. D. Computations made by the auditor.