7．Auditors are required to undertake an overall review of the financia

1. As part of the review stage of an audit, the auditor will consider subsequent events.Up to which date does the auditor have an active responsibility to perform procedures designed to identify subsequent events? 选项： A: The reporting date; B:The date of the auditor's report; C: The date of issue of the financial statements; D:The date of approval of the financial statements

2.As part of the review stage of an audit, the auditor will consider subsequent events. Up to which date does the auditor have an active responsibility to perform procedures designed to identify subsequent events? （）选项： A:The date of the auditor's report B:The reporting date C:The date of issue of the financial statements D:The date of approval of the financial statements

3.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.

4.Which of the following statements would not normally be included in a representation letter for a review of interim financial information? 选项： A: To the best of our knowledge and belief, no events have occurred subsequent to the balance sheet and through the date of this letter that would require adjustment to or disclosure in the interim financial information . B: We acknowledge our responsibility for the design and implementation of programs and controls to prevent and detect fraud . C: We understand that a review consists principally of performing analytical procedures and making inquiries about the interim financial information . D: We have made available to you all financial records and related data .

5.中国大学MOOC: The purpose of the subsequent events review performed by the auditor is to ensure that the effects of all subsequent events identified are reflected in the financial statements.

6.PCAOB Auditing Standard No. 2 requires the audit of internal control over financial reporting to be integrated with: （）选项： A、the audit of the financial statements. B、the review of annual financial statements. C、None of the above. D、the quarterly review of financial information.

7.Which of the following statements is correct concerning materiality in a financial statement audit? 选项： A: Analytical procedures performed during an audit's review stage usually decrease materiality levels. B: If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests. C: The auditor's materiality judgments generally involve quantitative, but not qualitative, considerations. D: Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.

8.Which of the following procedures would an auditor most likely perform to assist in the evaluation of loss contingencies? a. Reading the financial statements, including footnotes. b. Obtaining a letter of audit inquiry from the client's lawyer. c. Checking arithmetic accuracy of the accounting records. d. Performing appropriate analytical procedures.

9. The audit report date on a standard unmodified opinion audit report indicates 选项： A:the last day of the fiscal period.; B:the date on which the financial statements were filed with the Securities and Exchange Commission.; C:the last date on which users may institute a lawsuit against either the client or the auditor.; D: the last day of the auditor's responsibility for the review of significant events that occurred after the date of the financial statements.

10.Where in its financial statements should a company disclose information about its concentration of credit risks? 选项： A: No disclosure is required. B: The notes to the financial statements. C: Supplementary information to the financial statements. D: Management's report to shareholders.

11.MCQ-04658Where in its financial statements should a company disclose information about its concentration of credit risks? 选项： A: No disclosure is required . B:The notes to the financial statements . C:Supplementary information to the financial statements . D: Management's report to shareholders .

12.which of the following is an example of a compliance audit?选项： A:An audit of financial statements; B:An audit of a company's policies and procedures for adhering to environmental laws and regulations; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

13.which of the following is an example of a compliance audit? 选项： A:An audit of financial statements; B:An audit of a company's policies and procedures for adhering to environmental laws and regulations; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

14.When may the auditor refer to a specialist in the audit report? （）选项： A:Only if the specialist's report results in a modification of the audit opinion- YesOnly if the specialist assisted in the audit of an account material to the financial statements- Yes B:Only if the specialist's report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial statements- No C:Only if the specialist's report results in a modification of the audit opinion—YesOnly if the specialist assisted in the audit of an account material to the financial Statements- No D:Only if the specialist's report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial Statements- Yes

15.Which of the following is an example of a compliance audit? 选项： A:An audit of a company's policies and procedures for adhering to environmental laws and regulations.; B:An audit of financial statements.; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

16. ISA 700 Forming an opinion and reporting on financial statements sets out the basic elements of an auditor's report.Which of the following is not included in an unmodified auditor's report? 选项： A:Management's responsibility for the financial statements ; B: Auditors' responsibilities ; C: Audit opinion; D: Deficiencies of internal controls

17.Which of the following is an example of a compliance audit?选项： A:An audit of a company's policies and procedures for adhering to environmental laws and regulations.; B:An audit of financial statements.; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

18.Which of the following is an example of a compliance audit? 选项： A、An audit of a company's policies and procedures for adhering to environmental laws and regulations. B、An audit of financial statements. C、An audit of a company's internal control over financial reporting. D、An audit of the efficiency and effectiveness of a company's legal department.

19.Subsequent events are events occurring between the date of the financial statements and the date of the auditor's report.

20.Which statements about review is correct? 选项： A:The review of financial statement is substantially less in scope of proceudres than an audit. ; B:The review requires detailed analysis of the major accounts; C:The review is of similar scope as an audit and adds similar credibility to the statements; D:The review culminates in issuance of a report expressing the CPA's opinion as to the fairness of the statements

21.Which statements about review is correct?选项： A:The review of financial statement is substantially less in scope of proceudres than an audit. ; B:The review requires detailed analysis of the major accounts; C:The review is of similar scope as an audit and adds similar credibility to the statements; D:The review culminates in issuance of a report expressing the CPA's opinion as to the fairness of the statements