Determine which of the following is the most correct statement regardi

1.Determine which of the following is 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.

2.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.

3.Which of the following statement about determining the relevance of audit evidence is true ( ). 选项： A、Certain audit procedures may only provide audit evidence relevant to certain determinations and not to others B、Contradictions in audit evidence obtained from different sources for an identification indicate that the audit evidence is not available C、For the same identification, audit evidence cannot be obtained from different sources or different nature of audit evidence D、Audit evidence that is only relevant to a particular designation can also be used as a substitute for audit evidence that is relevant to other designation

4.Which of the following statement about determining the relevance of audit evidence is true ( ). 选项： A、Certain audit procedures may only provide audit evidence relevant to certain determinations and not to others B、Contradictions in audit evidence obtained from different sources for an identification indicate that the audit evidence is not available C、For the same identification, audit evidence cannot be obtained from different sources or different nature of audit evidence D、Audit evidence that is only relevant to a particular designation can also be used as a substitute for audit evidence that is relevant to other designation

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.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

7.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

8.Which statement is correct? 选项： A:the audit evidence should be only sufficient.; B:the audit evidence should be sufficient and appropriate; C:the audit evidence should be appropriate or sufficient; D:the audit evidence should not be appropriate nor sufficient

9.Which statement is correct? 选项： A、the audit evidence should be sufficient and appropriate B、the audit evidence should be only sufficient. C、the audit evidence should be appropriate or sufficient D、the audit evidence should not be appropriate nor sufficient

10.题目10Which statement is correct?A. the audit evidence should not be appropriate nor sufficientB. the audit evidence should be only sufficient.C. the audit evidence should be appropriate or sufficientD. the audit evidence should be sufficient and appropriate

11.of the following, which is most reliable type of audit evidence? A: copies of sales invoices inspected by the auditors B: confirmations mailed by outsiders to the auditors C: cancelled checks returened in the year-end bank statement directly to the client D: internal control mannual of client

12. Audit evidence can come in different forms with different degrees of persuasiveness. Which of the following is the least persuasive type of evidence? 选项： A、 Vendor's invoice B、 Bank statement obtained from the client C、 Computations made by the auditor D、 Prenumbered sales invoices

13.of the following, which is most reliable type of audit evidence? 选项： A:copies of sales invoices inspected by the auditors; B:confirmations mailed by outsiders to the auditors; C:cancelled checks returened in the year-end bank statement directly to the client; D:internal control mannual of client

14. c. Audit evidence can come in different forms with different degrees of persuasiveness. Which of the following is the least persuasive type of evidence? 选项： A、 Vendor's invoice B、 Bank statement obtained from the client C、 Computations made by the auditor D、 Prenumbered sales invoices

15.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.

16.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.

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

18.Which of the following creteria should a speaker use to evaluate the quality of the supporting materials? 选项： A:The evidence should be relevent to the point.; B:The evidence should be recent.; C:The evidence should come from reliable sources.; D:The evidence should be interesting.

19.Which of the following creteria should a speaker use to evaluate the quality of the supporting materials? 选项： A、The evidence should be relevent to the point. B、The evidence should be recent. C、The evidence should come from reliable sources. D、The evidence should be interesting.

20.Which of the following creteria should a speaker use to evaluate the quality of the supporting materials?选项： A:The evidence should be relevent to the point.; B:The evidence should be recent.; C:The evidence should come from reliable sources.; D:The evidence should be interesting.

21.Which of the following creteria should a speaker use to evaluate the quality of the supporting materials? 选项： A、The evidence should be relevent to the point. B、The evidence should be recent. C、The evidence should come from reliable sources. D、The evidence should be interesting.

22.Which of the following creteria should a speaker use to evaluate the quality of the supporting materials?选项： A:The evidence should be relevent to the point.; B:The evidence should be recent.; C:The evidence should come from reliable sources.; D:The evidence should be interesting.