A: To ensure appropriate attention is devoted to different areas of the audit
B: To identify potential problem areas
C: To facilitate delegation of work to audit team members
D: To ensure the audit is completed within budget and time restraints
举一反三
- The audit reports can be divided into standard audit reports and ( ) audit reports.
- What is George requesting A: Permission to submit his report at a later time B: That the audit be postponed C: More information about the surprise audit D: A pay raise
- Audit sampling is the application of audit procedures to less than 100% of items within a population relevance such that all sampling units have a chance of selection. （ ）
- The accounting responsibilities of the audited company include ( ). A: Establish and improve the internal control system B: Submit relevant documents and necessary conditions for the audit C: Maintain the safety and integrity of assets D: Ensure that the accounting data submitted for audit are true, legal and complete
- Audit sampling is the application of audit procedures to less than 100% of items within a population relevance such that all sampling units have a chance of selection. A: 正确 B: 错误
内容
- 0
Which of the following is a limitation of the internal audit function? A: The internal audit report is not circulated to the members. B: Internal audit assignments are designed to meet the needs of the business. C: Internal auditors may be employees of the company. D: Internal auditors may report to an audit committee.
- 1
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques？（ ）。 A: Evaluation of the adequacy of the allowance for irrecoverable receivables B: Selection of a sample of receivables for confirmation C: Calculation of receivables days D: Production of receivables' confirmation letters
- 2
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques? A: Selection of a sample of receivables for confirmation B: Calculation of receivables days C: C Production of receivables' confirmation letters D: Evaluation of the adequacy of the allowance for irrecoverable receivables
- 3
【单选题】命令tail -f /var/log/audit/audit.log的作用是 A. 动态显示文件/var/log/audit/audit.log新增加的内容 B. 显示文件/var/log/audit/audit.log的后10行内容 C. 显示文件/var/log/audit/audit.log的所有内容 D. 显示文件/var/log/audit/audit.log的前10行内容
- 4
The OECD principles strongly recommend: A: An annual audit B: Internal audit C: Directors should not receive pay D: Directors should be non-executive