英文审计原理

题目

英文审计原理
A CPA firm is reasonably assured of meeting its responsibility to provide services that conform with professional standards by
A) Adhering to generally accepted auditing standards
B) Having an appropriate system of quality control
C) Joining professional societies that enforce ethical conduct
D) Maintaining an attitude of independence in its engagements
5.An ethical value that is associated with ethical behavior is
A) Caring
B) Respect
C) Trustworthiness
D) All of above
6.Which of the following situations would result in a CPA not being independent with regards to an audit client?
A) The CPA charges a client fee to perform the audit
B) The CPA is a member of the clients Board of Directors
C) A CPA is an honorary director (名誉主任) of a non-profit organization
D) None of the above
8) Footing is an example of what type of audit evidence
A) Analytical procedures
B) Recalculation
C) Documentation 文件检查
D) O

答案

A,D,B,C,C