单选题 The trait that distinguishes auditors from accountants is the:
A、 auditor's ability to interpret accounting principles generally accepted in the United States.
B、auditor's education beyond the Bachelor's degree.
C、auditor's ability to interpret FASB Statements.
D、 auditor's accumulation and interpretation of evidence related to a company's financial statements.
单选题 ________ risk reflects the possibility that the information upon which the business decision was made was inaccurate.
A、 Client acceptance
B、Information
C、Business
D、 Control
单选题 Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:
A、 finance.
B、auditing.
C、accounting.
D、 economics.
单选题 A correct relationship among the auditor, the client, and the external users is:
A、 management of a public company hires the independent auditor.
B、the audit committee of a private company hires the independent auditor.
C、the client provides capital to the external users.
D、 the external users can rely upon the auditor's report to reduce information risk.
单选题 In "auditing" financial accounting data, the primary concern is with:
A、 determining whether recorded information properly reflects the economic events that occurred during the accounting period.
B、determining if fraud has occurred.
C、determining if taxable income has been calculated correctly.
D、 analyzing the financial information to be sure that it complies with government requirements.
单选题 The Sarbanes-Oxley Act applies to which of the following companies?
A、 All companies
B、Privately held companies
C、Public companies
D、 All public companies and privately held companies with assets greater than $500 million
单选题 The most common way for users to obtain reliable information is to:
A、 have an internal audit.
B、have an independent audit.
C、verify all information individually.
D、 verify the information with management.
单选题 An accountant:
A、 must possess expertise in the accumulation of audit evidence.
B、must decide the number and types of items to test.
C、must have an understanding of the principles and rules that provide the basis for preparing the accounting information.
D、 must be a CPA.
2020-12-22
共652道
