資源描述：
《(Test Bank)Principles of Auditing and Other Assurance Services 20th Edition TBChap016》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、Chapter16AuditingOperationsandCompletingtheAudit?True/FalseQuestions?1.Analyticalproceduresareoftenusedforverificationofincomestatementaccounts.??True????False?2.TheMiscellaneousRevenueaccountshouldonlybeanalyzedifitismaterialinamount.??True????False?3.Internalcontroloverpayrollisen
2、hancedwhenthepersonneldepartmentdistributespayrollchecks.??True????False?4.Intheauditofanonpubliccompany,theauditorshavearesponsibilitytoreportonallFASB-requiredsupplementaryinformation.??True????False?5.Subsequenteventsthatprovideadditionalevidenceastoconditionsthatexistedatthebala
3、ncesheetdatemayresultinadjustingjournalentries.??True????False?16-60Copyright?2016McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.6.Dual-datingofanauditreportextendstheauditors'liabilityfordisclosurethroughthelat
4、erdateforallareasofthefinancialstatements.??True????False?7.Ifmanagementfailstolistanunassertedclaimintheletterofinquirytoalawyer,thelawyerisnotrequiredtoinformtheauditorsoftheomission.??True????False?8.Normally,generalriskcontingenciesneednotbedisclosedinthefinancialstatements.??Tr
5、ue????False?9.Ifnotadjusted,asituationinwhichthetotallikelymisstatementinthefinancialstatementsexceedsamaterialamountislikelytoleadtoanauditreportmodification.??True????False?10.Commontofuturepurchasecommitmentsisthefactthattheyshouldberecordedasliabilitiesatdiscountedvaluesasofyear
6、-end.??True????False??MultipleChoiceQuestions?11.Analyticalproceduresarerequiredasapartofthe:??A.?Detailedtestsofbalances.B.?Internalcontrolassessment.C.?Proceduresperformedneartheendoftheaudit.D.?Substantivetesting.?16-60Copyright?2016McGraw-HillEducation.Allrightsreserved.Noreprod
7、uctionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.12.Thestatementthatbestexpressestheauditor'sresponsibilitywithrespecttoeventsoccurringbetweenthebalancesheetdateandtheendoftheauditisthat:??A.?Theauditorhasnoresponsibilityforeventsoccurringinthesubsequentperiod
8、unlesstheseeventsaf
