2018春东财《审计实务》在线作业二及答案

2018春东财《审计实务》在线作业二及答案
2018春东财《审计实务》在线作业二及答案

1. 注册会计师认为被审计单位固定资产折旧计提不足的迹象是()。

A. 经常发生大额的固定资产清理损失

B. 累计折旧与固定资产原值比率较大

C. 提取折旧的固定资产账面价值庞大

D. 固定资产保险额大于其账面价值

正确答案:A 满分:4 分

2. 甲公司将2007年度的主营业务收入列入2006年的财务报表,则其2006年度财务报表存在错误的认定是()。

A. 截止

B. 准确性

C. 发生

D. 完整性

正确答案:C 满分:4 分

3. 分配重要性水平是在审计的()阶段进行。

A. 计划

B. 实施

C. 终结

D. 后续审计

正确答案:A 满分:4 分

4. 根据审计的重要性要求,在签定审计时,不应考虑(    )。

A. 数量大的事项

B. 数量大性质不严重的事项

C. 数量零星的事项

D. 数量小性质严重的事项

正确答案:C 满分:4 分

5. 审计工作底稿的所有权属于()

A. 执业的注册会计师

B. 被审计单位

C. 会计师事务所

D. 中国注册会计师协会

正确答案:C 满分:4 分

6. 存货盘点计划最好由被审计单位与注册会计师共同制订,但盘点计划的责任应由()承担。

A. 会计师事务所

B. 参与此项工作的注册会计师

C. 被审计单位

D. 被审计单位的主管部门

正确答案:C 满分:4 分

7. 逆查法应从()查起。

A. 原始凭证

B. 记账凭证

C. 会计账簿

D. 会计报表

正确答案:D 满分:4 分

8. 如果注册会计师认为资产负债表的错漏报汇总数为10万元时是重要的,损益表的错漏报汇总数为20万元是重要的,在制定审计计划时,审计重要性水平应定为()。

A. 10万元

B. 20万元

C. 15万元

D. 30万元

正确答案:A 满分:4 分

9. 对通过函证无法证实的应收账款,注册会计师应当执行的最有效的审计程序是()。

A. 重新测试相关的内部控制

B. 抽查有关原始凭据,如销售合同、发票副本及发运凭证等

C. 实施实质性程序

D. 审查资产负债表日后的收款情况

正确答案:B 满分:4 分

10. 注册会计师的审计责任是指()。

A. 对其出具的会计报表的真实性合法性负责

B. 对其出具的审计报告的真实性合法性负责

C. 对其出具的管理建议书的真实性合法性负责

D. 对其助理人员的工作负责

正确答案:B 满分:4 分

1. 注册会计师认为被审计单位的控制环境存在严重缺陷,在对拟实施审计程序的性质、时间和范围做出总体修改时,下列做法中不恰当的有()。

A. 在期中实施更多的审计程序

B. 主要依赖实质性程序获取审计证据

C. 主要依赖控制测试获取审计证据

D. 增加实质性程序的样本量

正确答案:AC 满分:4 分

2. 签发审计报告前复核的主要内容有()。

A. 所采用审计程序的恰当性

B. 获取审计工作底稿的可靠性

C. 审计过程中是否存在重大遗漏

D. 审计工作是否符合会计师事务所的质量控制要求

正确答案:ABCD 满分:4 分

3. 注册会计师在了解货币资金内部控制制度时应该注意的问题有()。

A. 款项的收支是否按照规定的程序和权限办理

B. 出纳与会计的职责是否严格分离

C. 现金是否定期盘点核对

D. 是否存在出租、出借银行账号的情况

正确答案:ABCD 满分:4 分

4. 固定资产符合性测试的重点一般包括( )。

A. 固定资产的取得是否与预算相符

B. 固定资产的取得和处置是否经过授权批准

C. 固定资产净值是否确实为固定资产原值减去累计折旧后的余额

D. 资本性支出与收益性支出的划分是否符合规定

正确答案:ABD 满分:4 分

5. 在评价计划阶段确定的重要性水平时,注册会计师决定接受更低的重要性水平,则下列做法中恰当的有()。

A. 修改计划实质性程序,以降低检查风险

B. 将已评价为中等的重大错报风险改为低

C. 将可接受的审计风险适当调整为更高水平

D. 进一步执行控制测试,以期将重大错报风险的评价水平能有所降低

正确答案:AD 满分:4 分

6. 注册会计师在编制审计计划时对持续经营假设的考虑包括()。

A. 应考虑是否存在可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况

B. 应关注被审计单位在财务、经营和其它方面存在的可能导致对其持续经营能力产生重大

疑虑的事项或情况

C. 对持续经营假设发表否定意见的可能性

D. 持续经营假设在会计报表中的披露是否恰当

正确答案:AB 满分:4 分

7. 新风险模式下,审计风险=()×()。

A. 重大错报风险

B. 固有风险

C. 控制风险

D. 检查风险

正确答案:AD 满分:4 分

8. 对于特定被审计单位而言,审计风险和审计证据的关系可以表述为()。

A. 期望的审计风险越低,所需的审计证据数量就越多

B. 评估的固有风险越低,所需的审计证据数量就越少

C. 评估的控制风险越高,所需的审计证据数量就越多

D. 要求的检查风险越高,所需的审计证据数量就越多

正确答案:ABC 满分:4 分

9. 下列有关审计工作底稿格式、要素和范围的表述中,恰当的有()。

A. 由于注册会计师实施的审计程序的性质不同,其工作底稿的格式、要素和范围可能也会不同

B. 在审计过程中,由于审计使用的工具不同,会导致审计工作底稿在格式、要素和范围上

有所不同

C. 对于询问程序,注册会计师应以询问的时间作为识别特征

D. 对于观察程序,注册会计师可能会以观察的对象作为识别特征

正确答案:ABD 满分:4 分

10. 销售税金及附加审计中,应包括对()的审计。

A. 营业税

谋学网(https://www.360docs.net/doc/6d18075590.html,)是国内最专业的奥鹏作业答案,奥鹏离线作业答案及奥鹏毕业论文辅导型网站,主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业答案辅导,致力打造中国最专业的远程教育辅导社区。

B. 消费税

C. 资源税

D. 印花税

正确答案:ABC 满分:4 分

1. 出具审计报告之前,会计师事务所可根据需要委派未直接参与审计的人员进行复核,以保证审计质量。

A. 错误

B. 正确

正确答案:B 满分:4 分

2. 期后事项的审核应在整个审计工作即将结束前完成. ( )

A. 错误

B. 正确

正确答案:B 满分:4 分

3. 每个审计项目中,对内部控制制度的符合性测试都是必需的。

A. 错误

B. 正确

正确答案:A 满分:4 分

4. 注册会计师收集环境证据,只能达到证明整体合理性的审计目标,而不能达到证明真实性、完整性、所有权等其他审计目标。

A. 错误

B. 正确

正确答案:B 满分:4 分

5. 评价事务所的胜任能力不属于审计业务约定书签订之前工作的。

A. 错误

B. 正确

正确答案:A 满分:4 分

东财《大学英语1》在线作业一1答案

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A.Fast! B.Hello! https://www.360docs.net/doc/6d18075590.html,e on! D.Anyway. 正确答案:C 7.Birds ______ grain and insects. A.work on B.carry on C.live on D.go on 正确答案:C 8.The work ______ he was devoted won high praise. A.to which B.to that C.in which D.in that 正确答案:A 9.I’m looking forward _______ you in the near future. A.to seeing B.to see C.seeing D.seen 正确答案:A 10. A reception party will be held in your ________ this evening. https://www.360docs.net/doc/6d18075590.html, B.honor C.place D.position 正确答案:B 11.His supposition is good in theory _____ cannot be put into practice. A.and B.or C.but D.while

东财《大学英语1》在线作业一答案

东财《大学英语1》在线作业一-0007 试卷总分:100 得分:100 一、单选题(共20 道试题,共60 分) 1.We cannot communicate with the French guests because ______we ______ he speaks French. A.neither or B.either nor C.neither nor D.either or 答案:C 2.As ________, he did not show up at the party. A.was expected B.would be expected C.had been expected D.expected 答案:C 3._________ the workers are unskilled. A.A number of B.A quantity of C.An amount of D.The number of 答案:A 4.Honesty and hard work _______ to success and happiness. A.help B.contribute C.bring https://www.360docs.net/doc/6d18075590.html,pare 答案:B 5.Mum: Let's go to the seaside some time during the weekend. Daughter: Great. What time? Mum: ______ A.Are you ready? B.You name it. C.During the weekend D.Take your time. 答案:B 6.Man: That's a beautiful hat you have on! Woman: _______. A.Actually, I don't like it very much. B.Yes, I think so.

东财英语在线作业二题目及答案

回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B A: That’s very kind of you B: Are you kidding Thank you anyway

C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By

D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:

D A: That’s very regretful B: That’s pitiful C: That’s too bad D: That’s worse 答案: C A: related B: relate C: relative D: relates 答案: A

东财《大学英语1》在线作业一及答案

请同学及时保存作业,如您在20分钟内不作操作,系统将自动退出。 东财《大学英语1》在线作业一及答案 试卷总分:100 测试时间:-- 单选题 一、单选题(共25 道试题,共100 分。)V 1. Woman: Does the rent include electricity bills? Landlord: ______ A. What a daydream you are having! B. It doesn't usually include the electricity bill. C. I don't think so, I'm afraid. D. I'm not sure. I'll ask if you don't mind. 满分:4 分 2. The professor made his students _______ their essays. A. rewrite B. to rewrite C. rewriting D. rewritten 满分:4 分 3. This article _____ of four parts. A. consists B. consist C. is consisted D. consisting 满分:4 分 4. Mum: Let's go to the seaside some time during the weekend. Daughter: Great. What time? Mum: ______ A. Are you ready? B. You name it. C. During the weekend. D. Take your time. 满分:4 分 5. I ______ great pity on the woman whose baby died. A. gave B. put C. based D. took 满分:4 分 6. Bill: Do you mind my smoking here?Jane: _________ A. No,thanks. B. Yes,I do. C. Yes.I’d rather not.

东财英语1在线作业二题目及答案2

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1、 Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答正确
A: That’s very kind of you
B: Are you kidding? Thank you anyway

C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
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3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
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4、 ____ three days to go before the final exams, shouldn’t you work harder?
回答正确

16年秋东财《大学英语2》在线作业答案

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东财英语在线作业二题目及答案

回答错误 ?A:Singleortwo ?B:Singleorreturn ?C:Singleordouble ?D:Singleorback 答案: ?A:That’sverykindofyou ?B:Areyoukidding?Thankyouanyway

?C:Youthinkso?That’sencouraging ?D:Idon’ 答案: ?A:Theseorangesareforyou ?B:Giveyoutheoranges ?C:Thereyouare ?D:Hereareyou 答案: ?A:In ?B:On ?C:By

?D:With 答案: ?A:Theircakesaretostrivefor ?B:Theircakesaretostrugglefor ?C:Theircakesaretodiefor ?D:Theircakesaretopayfor 答案: ?A:forms ?B:areformedby ?C:intheformof ?D:form 答案: D ?

?A:That’sveryregretful ?B:That’spitiful ?C:That’stoobad ?D:That’sworse 答案: ?A:related ?B:relate ?C:relative ?D:relates 答案:

?A:consistsof ?B:consistof ?C:isconsistedof ?D:consists 答案: ?A:in ?B:of ?C:at ?D:by 答案: ?A:What?CanIhelpyou?

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D. Don't mention it 满分:4 分 4. He _ A. was inclined ________ to give them a free hand. A. was inclined B. was inclining C. inclined D. inclines 满分:4 分 5. He saved the child's life at the _ C. cost ______ of his own life. A. spending B. service C. cost D. value 满分:4 分 6. Adams: Thanks for your help.Bill: ___ A. My pleasure.________________ A. My pleasure. B. Neve rmind. C. Quite right. D. Don’t thank me. 满分:4 分

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东财英语1在线作业一题目及答案

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1、 I knew I didn't want to do this_______!
回答错误
A: some more
B: much more
C: any more
D: anymore
答案: D
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2、 I'd never achieve my dreams ______ here.
回答错误
A: working
B: worked
C: work
D: to work
答案: A
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3、 Michael: The Johnsons are moving next week. We are going to have a going-away party for them Saturday. Tracy: I didn’t realize they were moving so soon. ____________________ Michael: Yes, but we’ll have one last chance to get together. We’re planning a barbecue.
回答错误
A: Wish them a happy journey.
B: May they have a more comfortable home.
C: They are really going to be missed.
D: We can’t stay together forever, can we?
答案: B
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4、 He seemed _______ the secret.
回答正确
A: know
B: to know
C: knowing
D: known
答案:

东财英语在线作业二题目及答案

?1、Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please 回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B ?2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. 回答正确 A: That’s very kind of you

B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C ?3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C

东财英语1在线作业二题目及答案

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1、 ____ the economic conditions, these countries are least developed.
回答正确
A: To give
B: Give
C: Giving
D: Given
答案: D
?
有疑问去论坛
?
2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答错误
A: That’s very kind of you
B: Are you kidding? Thank you anyway
C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C

?
有疑问去论坛
?
3、 He could not help but ____ at the joke.
回答错误
A: laugh
B: to laugh
C: laughing
D: laughed
答案: A
?
有疑问去论坛
?
4、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are

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东财《大学英语2》在线作业三-0058 ------------------------ 1. Speaker A: Sorry about all the inconvenience.
Speaker B: ________ . 
A.Dont worry about it B.OK. With great pleasure C.Oh, really Thats OK D.I m sorry to hear that 正确答案:"[A]" 2.The cold and dry climate of Antarctica _____ it one of the toughest places on Earth to live. A.produces B.manufactures C.does D.makes 正确答案:"[D]" 3.I suggested _____ fishing. A.that we going

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C.人际关系 D.社会关系 答案:B 7.当今社会上出现的“男女同工不同酬”现象是()的定轨所造成的。 A.个人能力 B.性别角色 C.社会性别 D.女权主义 答案:C 8.下列哪一个不是影响组织目标的因素()。 A.自然环境 B.社会文化环境 C.组织内部不同层次的目标 D.组织目标的参与者 答案:A 9.在情感向度上,遵循()原则。 A.等价原则 B.回报原则 C.互补原则 D.诚信原则 答案:B 10.依据群体内人际关系发生的缘由及其性质可把群体划分()。 A.正式群体与非正式群体 B.内群体和外群体 C.所属群体与参照群体 D.血缘群体、地缘群体和业缘群体 答案:D 11.根据马克思的社会变迁理论,社会变迁的根本动力是()。 A.生产力和生产关系的矛盾 B.生产力和人们物质文化需求的矛盾 C.生产关系和人们物质文化需求的矛盾 D.生产力和生产资料的矛盾 答案:A 12.种族社区是从____角度来考察的。 A.历史演化 B.空间性 C.非空间性 D.综合标准

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? 1、 Clerk: Good morning. Can I help you
? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning.
?C
l
e
r
k
:
_______
? Mr.
Smith:
Single,
please
?
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
? 有疑问去论坛
? 2、 Jane: Carol, you look very well.
? Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must
have done you gooD.
? Jane: ________.
?
回答正确
A: That’s very kind of you
B: Are you kidding Thank you anyway

C: You think so That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
? 有疑问去论坛 ? 3、 Salesgirl: Good morning, miss. Can I help you ? Mary: Yes, I’d like half a kilo of oranges, please. ? Salesgirl:________. Anything else ? Mary: No, thank you.
?
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
? 有疑问去论坛 ? 4、 ____ three days to go before the final exams, shouldn’t you work harder
?
回答正确
A: In
B: On
C: By

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东财《大学英语2》在线作业一 试卷总分:100 测试时间:-- 单选题 一、单选题(共25 道试题,共100 分。)V 1. She used _____ all her clothes there.A. buy B. to buying C. buying D. to buy 满分:4 分 标准答案:D 2.The invention of chopsticks _____ the wisdom of Chinese ancient people. A. deflects B. reflects C. conflicts D. relicts 满分:4 分 标准答案:B 3.______ I tell you yesterday not to touch that dog! A. Haven't B. Hasn't C. Didn't D. Aren't 满分:4 分 标准答案:C 4.Son: Mom, may I play my computer game for an hour or two? Mom: _______ A. Your teacher tells me that you should study harder. B. Sorry, Dad's using the computer now. C. I've said before that the game takes too long. D. Well, ah…. You're absolutely right to ask. 满分:4 分 标准答案:B 5. It's very cold outside. You ______ put on your overcoat. A. had better to B. would better to C. had better D. would better 满分:4 分

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