Theory and practice chapter of intermediate auditor: chapter one.

# Auditor's Examination # Introduction "Theory and Practice of Intermediate Auditors: Chapter 1" is sorted out for your reference, hoping to help candidates!

Example 3 Multiple choice questions (20 12 questions) In the 1940s, western internal audit entered a modern development period, and its main symbol was ().

A. the emergence of the special law on internal audit

B. Change from submission audit to on-site audit

C. Expanding from financial audit to benefit audit

D. sampling inspection based on internal control evaluation has appeared.

E. promulgation of international internal auditing standards

Correct answer CD

The main sign that internal audit has entered the modern development period (textbook P8): (1) The audit method has changed from detailed audit in the past to sampling audit based on evaluation of internal control; (2) The audit field has expanded from financial audit to benefit audit.

Example 4. Multiple choice question (20 10) One of the main signs of the development from traditional internal audit to modern internal audit is ().

A. From sampling audit to detailed audit

B. Expanding from financial audit to benefit audit

C. From audit submission to on-site audit

D. Benefit audit is mainly implemented, and financial audit is entirely undertaken by social audit organizations.

Correct answer b

The main signs of the development of traditional internal audit to modern internal audit include: first, the audit method has changed from detailed audit in the past to sampling inspection based on evaluation of internal control system; Second, the audit field has expanded from financial audit to benefit audit. So option b is correct.

Example 5 Multiple choice questions (20 1 1 year) Among the following statements about audit independence, the correct one is ().

A. the independence of national audit does not include the independence of sources of funds.

The independence requirement of internal auditors applies to all the businesses they engage in.

The independence requirement of social audit applies to all the businesses it engages in.

D. independence is the essential feature of auditing.

Correct answer d

The independence of answer analysis is the essential feature of audit, and it is also the unique feature that distinguishes audit from other management activities.

Example 6 multiple-choice questions (2009 questions) Among the following statements about audit independence, the correct one is ().

A. Independence is the basic feature that distinguishes auditing from other management activities.

B. the independence of economic sources is the material basis of the independence of audit work.

C. the independence of the organization is the guarantee of the independence of the audit work.

D. Internal audit has no independence, while social audit has strong independence.

E auditors should maintain formal and substantive independence.

Correct answer, ABCE

The independence of answer analysis is the essential feature of audit, and it is also the unique feature that distinguishes audit from other management activities. It is manifested in organizational structure, business work, economic sources, personnel independence and many other aspects.

Example 7. Multiple choice questions (20 1 1 year) in modern audit practice, () can best reflect the function of audit economic evaluation.

A. Financial audit B. Benefit audit

C. Financial audit D. Financial and legal audit

Correct answer b

Benefit audit can best reflect the function of audit economic evaluation.

Example 8. Multiple-choice question (20 10) The auditing organ makes a punishment decision on the audited entity according to law, which embodies the auditing function of ().

A. Economic supervision

B. Economic verification

C. Economic evaluation

D. Economic services

Correct answer a

Analyzing the answers of audit institutions and auditors, from inspection to evaluation according to law, from making the punishment decision of audit according to law to supervising the implementation of the decision, all reflect the economic supervision function of audit, so option A is correct.

Example 9 The functions of multiple-choice (2009) audit include ().

A. Economic supervision B. Economic supervision

C. Economic management D. Economic evaluation E. Economic verification

Correct answer, ADE

Answer analysis audit has the functions of economic supervision, economic authentication and economic evaluation. Among them, the economic supervision function is the basic function of audit.

Example 10 multiple-choice questions (2008 test questions) In order to ensure that the earthquake relief funds and materials are in place in time, strictly managed and used reasonably as required, the audit institutions audit the disaster relief funds and materials, which embodies the audit function of ().

A. Economic supervision function B. Economic evaluation function

C. Economic verification function D. Economic adjustment function

Correct answer a

Answer analysis audit has the functions of economic supervision, economic authentication and economic evaluation. Among them, the economic supervision function is the basic function of audit.

Example 1 1 multiple choice question (2008) Compared with national audit and social audit, the characteristic of internal audit is ().

A. Introversion B. Timeliness C. Compensation

D. Macroscopicity E. Legitimacy

Correct answer AB

The characteristics of internal audit are introversion, extensiveness, timeliness, pertinence and regularity.

Example 12 multiple-choice questions (20 12 questions) The audit type to check and evaluate the effectiveness of the resource management and use of the audited entity (or project) is ().

A. Financial audit

C. Financial and legal audit D. Benefit audit

Correct answer d

Benefit audit refers to the activity of checking and evaluating the effectiveness of resource management and use of the audited entity (or audited project).

Example 13 multiple-choice questions (test questions in 2008) Among the following statements about benefit audit, the correct one is ().

Benefit audit refers to the audit of the effectiveness of the audited entity (or project) in managing and using resources.

Benefit audit refers to the audit of economic benefits of enterprises.

C benefit audit is of the same nature as the economic activity analysis conducted by the statistical department.

D benefit audit is the performance evaluation of the use of funds by the accounting department.

Correct answer a

Benefit audit refers to the activity of checking and evaluating the effectiveness of resource management and use of the audited entity (or audited project).

Example 14 multiple-choice questions (20 10 questions) According to the audit scope, the types of audit are ().

A. Detailed audit B. Sampling audit

C. Comprehensive audit D. Partial audit E. On-site audit

Correct answer CD

According to the different audit scope, audit can be divided into: comprehensive audit and local audit.

Example 15 multiple-choice question (2009) According to the scope of audit, audit can be divided into ().

A. National audit, social audit and internal audit

B. Full audit and partial audit

C. Regular and irregular audits

D. Authorized audit and entrusted audit

Correct answer b

According to the scope of audit, audit can be divided into comprehensive audit and local audit. So option b is correct.

Example 16. The auditee with multiple-choice questions shall submit all materials that need to be reviewed to the audit institution on time according to the requirements of the audit institution. The audit is ().

A. On-site audit B. Submit audit

C. Periodic audit D. Detailed audit

Correct answer b

Answer analysis and submission to audit means that the audited entity submits all the materials that need to be audited to the audit institution on time according to the requirements of the audit institution.