UEH Trắc nghiệm kiểm toán căn bản

TỔNG HỢP KTCB
Ae chỉ cần lens đến chỗ Test 1, 2, 3 ENG (10 trang 40 câu là đc ùi nha)
Cịn từ chỗ “Đề giữa kì xu được” trở xuống là e gom file lại thôi ak :>
TN KTCB (ENG)

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giải nhé

Mành: trang 3+ 4
5. The sequence of steps that the auditor considers internal control in a financial
report audit is as follows
a. Make a preliminary assessment of control risk, obtain and understanding,
perform tests of control, design substantive procedures.
b. Obtain an understanding, make a preliminary assessment of control risk,
perform tests of control, design substantive procedures
c. Obtain an understanding, design substantive test, perform tests of control, make
a preliminary assessment of control risk.
d. Design substantive tests, obtain an understanding, perform tests of control,
make a preliminary assessment of control risk.
7. When an auditor reviews the aging report accounts receivable to check
whether receivables that have become uncollectible have been provided for. What
is a relevant financial statement assertion?
a. Rights and obligations.
b. Completeness.
c. Valuation and allocation.

d. Existence.
4. The nature of a financial statement audit is to:
a. detect fraud
b. assure the consistent application of correct accounting procedures.
c. determine whether the client's financial statements are fairly stated.
d. examine individual transactions so that the auditor may certify as to their
validity.

2. Which of the following audit procedures is conducted to satisfy the existence of
inventories?
a. Observing physical counts of the inventories by an independent auditor at the
time of counting.(hong chắc lắm)
b. Obtaining an adequate understanding of the client's physical observation of
Inventory.
c. None of them is correct.
d. Inspecting the purchasing documents and good receipt notes, trace each
purchasing document to a transaction recorded in the purchases journal.
Tu hú: trang 1+2
Câu Hỏi 12: An audit of financial statements is conducted to determine whether
the
a. organisation is operating efficiently and effectively. (loại)
b. auditee is following specific procedures or rules set down by a peer group
authority.(loại)


c. overall financial statements are stated in accordance with specified criteria
d. none of the above
audit procedures is conducted to satisfy the existence of inventories
Câu hỏi 11: During an audit engagement, the auditor determines that the client
engages in several material transactions with entities owned by family members

of several of the client's senior executives. Which of the following risk
components in assessed as high?
a inherent risk.
b. sampling risk.
c. detection risk.
d. control risk.
Câu hỏi 3: Fill the blanks in this sentence: ….. the audit risk, ...... the materiality
and …. the audit evidence.
a. Lower, Lower, Higher
b. Lower, Higher, Lower. (maybe cau nay k chac lam :<)
c. Lower, Higher, Higher.
d. Higher, Lower, Lower.
*Đệ tử trang 6:
Câu 14: What is the meaning of the rule that requires the auditor be independent?
O a. The auditor may have a direct ownership interest in the client's business if it is not
material.
Ob. The auditor must be without bias with respect to the client under audit.
O c. The auditor's sole obligation is to third parties.
O d. The auditor must adopt a critical attitude during the audit.


Câu 13: Actions, policies, and procedures that reflect the overall attitude of
management, directors, and owners of the entity about internal control relate to which
of the following internal control components?
O a Monitoring.
b. Control environment. (nằm trong mục Hoạt động KS)
Oc. Information and communication.
O d. Risk assessment.
Câu 12: Control activities are specific actions established by management in order to
ensure that management's directives are carried out. Which of the following is NOT

control activities?
O a. Identifying, analyzing, and responding to risks. => Risk assessment
b. Control over standing data.
O c. Verification and reconciliation.
O d. Authorization and approvals
Câu 11: Since the controller of an audited company did not allow the appointed auditor to
send confirmation of trade receivables to some of its major customers, the auditor is unable to
satisfy himself about the fair presentation of these receivable balances. If the amounts of
these receivables are material and not pervasive in relation to the audited company's financial
statements, which is the most appropriate audit opinion that auditor would issue?
O a. adverse opinion.
Ob. unmodified opinion.
Oc disclaimer of opinion.
d. qualified opinion. (đề đang chọn câu này)
*Chúa tể gg trang 8


Câu 6: During an audit fieldwork, the auditor identified that a fixed asset of $50.000 at the
year-end was overstated and recorded at $80,000. Which of following financial statement
assertions is violated
a. Existence.
b. Completeness.
c. Valuation
d. Rights and obligations.

topic 4 - assertion
Câu 5: An entity changed from the straight line method to the declining balance method
of depreciation for all newly acquired assets. This change has no material effect on the
current year's financial statements but is reasonably certain to have a substantial effect in later
years. If the change disclosed in the notes to the financial statements, in the current year the

auditor should issue a report with a[n)
a qualified opinion.
b. unmodified opinion.
c. qualified opinion with explanatory paragraph regarding consistency
d. unmodified opinion with explanatory our paragraph
Câu 4: Which of the following procedures are tests of control?
a. Inquiry and analytical procedures.
b. Inspection and verification
c. Re-performance and observation.
d. Comparison and conformation.

topic 3 part 2
* Trang 9:


3. Which of the following audit procedures is conducted to satisfy the
completeness of accounts receivable?
a. for a sample of shipping documents selected from shipping records, trace each
shipping document to a transaction recorded in the sales journal.
b. sending confirmation letters to customers.
c. determine whether long-term receivables and related party receivables are reported
separately in the financial statements.
d. None of them is correct.
2. When the auditor performs the analytical procedure of a client's accounts
receivable, it is discovered that the turnover of these accounts receivable is
substantially lower for the current year than for the prior year. This analytical
result may indicate that
a. the client recently tightened its credit-granting policies.
b. fictitious credit sales have been recorded during the year.
c. employees have stolen inventory just before year-end. (đề)

d. an employee has been lapping receivables in both years.

2. Which one of the following is NOT one of the five fundamental principles of
professional conduct set out in the Code of Ethics for Professional Accountants?
a. confidentiality.
b. continuing education.
c. integrity.
d. objectivity.


* Chủ rạp trang 7
Câu 6: An audit of financial statements is conducted to determine whether the:
a. none of the above
b. overall financial statements are stated in accordance with specified criteria.
c. auditee is following specific procedures or rules set down by a peer group authority.
d. organisation is operating efficiently and effectively.

Câu 10: Which of the following circumstances that may create self-interest threat?
a. The audit member may be deterred from acting objectively because of actual or perceived
pressures, including attempts to exercise undue influence over the professional accountant.
b. The audit member performs bookkeeping services for the client and then performs an audit
of those financial statements.
c. The audit member has close relationship with an assurance client, its directors and
employees, so he/she becomes too sympathetic to the client's interests.
d. The audit member has a financial interest in a client, and the outcome of a professional
services engagement may affect the fair value of the financial interest.
Self-interest Threats: Đe doạ tư lợi → Câu D khá giống vs VD của loại đe dọa này trên
mạng. Đe dọa tư lợi kiểu như là một loại sai phạm của kiểm/kế toán viên làm trái vs chuẩn
mực để nhận đc lợi ích cá nhân từ KH á.

Câu 8: Which of the following circumstances that may create intimidation threat?
a. The auditor installs payroll system then reviews it during audit.
b. The audit member performs bookkeeping services for the client and then performs an audit
of those financial statements.
c. The auditor owns shares or loans money to organization.
d. The auditee threatens to change auditors if they feel unhappy with audit results.
Intimidation threat: nguy cơ đe dọa → Cái loại đe dọa này kiểu giống như là bị tác động
từ bên ngồi á nên t nghĩ là D, tìm trên mạng thấy ví dụ của kiểu đe dọa này cũng theo
kiểu ng bên ngoài gây áp lực đe dọa z á

Câu 7: In the understanding of measurement of account receivables, the auditor
identified that the allowance for doubtful accounts is based on significant assumptions
made by management. Which of the following risk components is assessed as high?
a. inherent risk.
b. sampling risk.
c. detection risk.
d. control risk.


KTCB-KNC01

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Tu hú 1-2
Mành ngáo 3-4
Sư phụ 5-6
Chủ rạp 7-8
Cope 9-10
Đệ tử 11

Thánh google 12
Tu hú 1-2
1. During an audit engagement, the auditor determines that the client engages in
several material transactions with entities owned by family members of several of
the client's senior executives. Which of the following risk components is assessed
as high?
a. detection risk.
b. sampling risk.
c. control risk.
d. inherent risk.
3. Control activities are specific actions established by management in order to
ensure that management’s directives are carried out. Which of the following is
NOT control activities?
a. Authorization and approvals.
b. Verification and reconciliation.
c. Identifying, analyzing, and responding to risks.
d. Control over standing data.


4. In the audit fieldwork, the auditor examined that a transaction of sales account
of $200,000 was understated only at $180,000. Which of following financial
statement assertions is violated
a. Cut-off.
b. Classification.
c. Completeness.
d. Occurrence.
5. In the understanding of measurement of account receivables, the auditor
identified that the allowance for doubtful accounts is based on significant
assumptions made by management. Which of the following risk components is
assessed as high?

a. inherent risk.
b. control risk.
c. sampling risk.
d. detection risk.
6. When considering the arrangement of staffs to an audit engagement, the
manager of the audit engagement must always:
a. be satisfied that the staff has the appropriate expertise and independence.
b. ensure confidentiality is not compromised.
c. ensure the client is satisfied.
d. ensure the audit staff are satisfied.
7. The understanding of internal control is documented by using
a. inspection, inquiry, observation, and past experience.
b. narratives, checklists, and flowcharts.
c. working papers.
d. All are correct.
8. Which of the following factors is most important in determining the sufficiency
of audit evidence?
a. The reliability of the evidence in meeting the objective of audit tests. => Câu
này đúng nhé, đệ tử sure
b. The sampling techniques that the auditor used.
c. The objectivity of the auditor gathering the evidence.
d. The risk of material misstatements and the quality of audit evidence.


9. Which of the following audit tests would be regarded as a substantive test
only?
a. Inspect the reconciliation of shipments to invoices.
b. Interview the sales accountant to verify that whether they perform proper
authorisations for sale orders.
c. Tests of the signatures on purchase orders to a list of approved signatories. (Đ)

d. Tests of the additions to property, plant and equipment by physical inspections.
10. In an audit of financial statements, substantive tests are audit procedures that
a. may be eliminated for an account balance under certain conditions. (loại)
b. will increase proportionately when the auditor decreases the assessed level of
control risk. (loại)
c. are designed to discover significant subsequent events. (loại)
d. may be test of transactions, test of balance, and analytical procedures.


23. During an audit fieldwork, the auditor identified that a fixed asset of
$50,000 at the year-end was overstated and recorded at $80,000. Which of
following financial statement assertions is violated
a. Completeness.
b. Valuation.
c. Existence.
d. Rights and obligations.
24. As the acceptable level of detection risk decreases, the auditor should
a. obtain less audit procedures to have less audit evidence.
b. extent of audit procedures, perhaps by using larger sample sizes.
c. do not extent any audit procedures.
d. perform tests of controls.


25. Adequate separation of duties means that these following functional
responsibilities should be performed by different persons on the entity:
a. authorisation, recording, and custody.
b. authorisation, execution, and payment.
c. custody, execution, and reporting.
d. authorisation, payment, and recording.
26. In an audit of financial statements, substantive tests are audit procedures

that
a. are designed to discover significant subsequent events.
b. may be eliminated for an account balance under certain conditions.
c. may be test of transactions, test of balance, and analytical procedures.
d. will increase proportionately when the auditor decreases the assessed level of
control risk.
27. Which of the following statements is correct about the reliability of audit
evidence?
a. To be reliable, evidence should conclusive rather than persuasive.
b. All are correct.
c. Effective internal control system provides reliable audit evidence.
d. Evidence obtained from outside sources routed through the client.
28. An entity changed from the straight-line method to the declining-balance
method of depreciation for all newly acquired assets. This change has no
material effect on the current year's financial statements but is reasonably
certain to have a substantial effect in later years. If the change is disclosed in
the notes to the financial statements, in the current year, the auditor should
issue a report with a(n):
a. unmodified opinion with explanatory paragraph.
b. qualified opinion with explanatory paragraph regarding consistency.
c. unmodified opinion.


d. qualified opinion.
29. The process to assess the quality of internal control performance overtime
relates to which of the following internal control components?
a. Risk assessment.
b. Information and communication.
c. Monitoring activities.
d. Control environment.

30. When the auditor makes preliminary assessment of risk, the auditor
recognized that the client fails to detect employee theft of inventory from the
warehouse because the client does not reconcile inventory on hand to
recorded amounts on a timely basis. Which of the following risk components
is assessed as high?
a. detection risk.
b. sampling risk.
c. inherent risk.
d. control risk.
31. Which of the following circumstances that may create self-interest threat?
a. The audit member has close relationship with an assurance client, its
directors and employees, so he/she becomes too sympathetic to the client's
interests.
b. The audit member performs bookkeeping services for the client and then
performs an audit of those financial statements.
c. The audit member has a financial interest in a client, and the outcome of a
professional services engagement may affect the fair value of the financial
interest.
d. The audit member may be deterred from acting objectively because of actual
or perceived pressures, including attempts to exercise undue influence over
the professional accountant.
32. An audit of financial statements is conducted to determine whether the:
a. auditee is following specific procedures or rules set down by a peer group
authority.
b. overall financial statements are stated in accordance with specified criteria.
c. none of the above
d. organisation is operating efficiently and effectively.
Câu Hỏi 3
When the auditor performs the analytical procedure of a client's accounts
receivable, it is discovered that the turnover of these accounts receivable is

substantially lower for the current year than for the prior year. This analytical
result may indicate that
a. the client recently tightened its credit-granting policies.
b. fictitious credit sales have been recorded during the year.
c. an employee has been lapping receivables in both years.
d. employees have stolen inventory just before year-end.


Đệ tử trang 11

14.Test that traces a transition step-by-step through the accounting system
from its inception to the final disposition is called
a. Test of detail
b. Substantive test
c. Test of control
d. Walk through test

15. Users can reduce which type of risk when engaging an independent audit
a.
b.
c.
d.

Business risk
Strategic risk
Legal risk
Information risk

17. Identifying and analyzing risks form the basis for
a. Monitoring risks

b. Managing risks
c. Estimating risks
d. Concluding on the internal control


18. Occurrence means
a. Transactions and events have been recorded or disclosed appropriately
b. Transactions and events have been recorded or disclosed fully and pertain to
the entity
c. Transactions and events that have been recorded or disclosed, have
occurred, and pertain to the entity
d. Transactions and events have been measured and recorded or disclosed
properly

19. Effectiveness and efficiency of the entity’s activity pertain to:
a. Operations objectives
b. Compliance objectives
c. Reporting objectives


d. Management objectives

20. Management of changes that that could significantly impact the system of
internal control belongs to
a. None
b. Risk Assessment => Nguyên tắc 9
c. Control Environment
d. Monitoring activities

21. Professional judgment and skepticism are

a. Complementary
a. Both required to exercise by auditors
b. Optional for auditors to apply
c. Contrary
SuPhu trang 5-6

Chúa tể gg trang 12
22. In addition to independence in mind, an auditor also have to be
independent
a. In appeal
b. In appearance
c. In fact
d. In behaviors


topic 2
23. If control risk is assessed as high, then tests of control
a. Need to be performed
b. Need to expand the scope
c. Need to be undertaken as planned
d. Need not to be done

topic 3 - part 2
24. Normally there are assertions about
a. Classes of transactions, account balances and related disclosures
b. Classes of transactions, account balances and other disclosures
c. Routine transactions, balance sheet and related disclosures
d. Account balances, related parties and end of period transactions

25. The legal entity organization is

a.
b.
c.
d.

The same with the management operating model
Much different from the management operating model
Often different from the management operating model
Seldom different from the management operating mode

2 câu cuối:
19. Principles relating to control activities are
a. 6,7,8
b. 11, 12, 13
c. 10,11,12
d. 8, 9, 10
topic 3 part 1
24. Reporting objectives are
a. Not related to information and communication component
b. Included in the information and communication component
c. The same with the information and communication component
d. Different from the information and communication component


* Chủ rạp trang 7-8
Câu Hỏi 4 In the audit fieldwork, the auditor examined that a transaction of
sales account of $200,000 was understated only at $180,000. Which of
following financial statement assertions is violated

a. Cut-off.
b. Classification.
c. Occurrence. (đề chọn)
d. Completeness.

Câu Hỏi 8 During an audit fieldwork, the auditor identified that a fixed asset of
$50,000 at the year-end was overstated and recorded at $80,000. Which of
following financial statement assertions is violated
a. Valuation.
b. Existence.
c. Completeness.
d. Rights and obligations.


Câu Hỏi 10 Which of the following audit procedures is conducted to satisfy the
completeness of accounts receivable?
a. for a sample of shipping documents selected from shipping records, trace
each shipping document to a transaction recorded in the sales journal.
b. determine whether long-term receivables and related party receivables are
reported separately in the financial statements. → classification
c. sending confirmation letters to customers. → existence
d. None of them is correct.
Câu Hỏi 11
In completing an audit engagement of a manufacturer of electrical
components, the auditor identified that there was a significant decrease in
price of inventory products. However, management refused to increase the
reserve for the obsolescence. Auditor has obtained appropriate and sufficient
audit evidence to state that this decrease of inventory value was material and
pervasive. Please identify the most appropriate audit opinion that auditor
would issue

a. adverse opinion.
b. qualified opinion.
c. unmodified opinion.
d. disclaimer of opinion.
Câu Hỏi 12
Which of the following circumstances that may create self-interest threat?
a. The audit member has close relationship with an assurance client, its
directors and employees, so he/she becomes too sympathetic to the client's
interests.
b. The audit member has a financial interest in a client, and the outcome of a
professional services engagement may affect the fair value of the financial
interest.
c. The audit member may be deterred from acting objectively because of actual
or perceived pressures, including attempts to exercise undue influence over
the professional accountant.
d. The audit member performs bookkeeping services for the client and then
performs an audit of those financial statements.


Câu Hỏi 15
During an audit engagement, it is recognized that the assigned staffs of the
audit engagement lack the necessary skills to identify actual misstatements of
sales and account receivables. This scenario relates to
a. sampling risk.
b. control risk.
c. inherent risk.
d. detection risk.
Câu Hỏi 17 When considering the arrangement of staffs to an audit
engagement, the manager of the audit engagement must always:
a. ensure confidentiality is not compromised.

b. be satisfied that the staff has the appropriate expertise and independence.
c. ensure the audit staff are satisfied.
d. ensure the client is satisfied.
Câu Hỏi 18
Which of the following audit procedures is conducted to satisfy the existence
of inventories? (xem lại nha)
a. Observing physical counts of the inventories by independent auditor at the
time of counting.
b. Inspecting the purchasing documents and good receipt notes, trace each
purchasing document to a transaction recorded in the purchases journal.
c. None of them is correct.( đề chọn)
d. Obtaining an adequate understanding of the client's physical observation of
inventory.

Câu Hỏi 20
Since the controller of an audited company did not allow the appointed auditor
to send confirmation of trade receivables to some of its major customers, the
auditor is unable to satisfy himself about the fair presentation of these
receivable balances. If the amounts of these receivables are material and not


pervasive in relation to the audited company’s financial statements, which is
the most appropriate audit opinion that auditor would issue?
a. disclaimer of opinion.
b. qualified opinion.
c. adverse opinion.
d. unmodified opinion.
21. Which of the following circumstances that may create intimidation threat?
(nguy cơ đe dọa)
a. The auditor installs payroll system then reviews it during audit.

b. The auditor owns shares or loans money to organization.
c. The audit member performs bookkeeping services for the client and then
performs an audit of those financial statements.
d. The auditee threatens to change auditors if they feel unhappy with audit
results.
CÂU HỎI:
1. Fill the blank in this sentence: …. the audit risk, …. the materiality and …
the audit evidence
b. Lower, higher, higher

2. What is the meaning of the rule that requires the auditor be
independent?
c. The auditor must be without bias with respect to the client under audit.
3. The sequence of step that the auditor considers internal control in a
financial report audit is as follows
b. Obtain an understanding, make a preliminary assessment of control risk, perform
tests of control, design substantive procedures.

ĐỀ HUỆ
1. Categories of objectives in internal control are:
a. Distinct and overlapping
b. Common and differential
c. Different and overlapping


d. Distinct and overlapping
2. Things that management implicitly or otherwise makes regarding
recognition, measurement and presentation of financial information are called
a. Confirmation
b. Representation

c. Assertions
d. Conclusions
3. Effectiveness and efficiency of the entity’s activity are subject to
a. State audit
b. Financial Statement audit
c. Operational Audit
d. Compliance audit
4. Internal control considers establishment of objectives as
a. Unnecessary
b. A precondition
c. A concurrent event
d. A part of it
5. The importance of internal control and expected standards of conduct are
mostly reflected in:
a. Control activities
b. Control environment
c. Risk assessment
d. Monitoring activities
6. Substantive tests are
a. Big concern of auditors in financial statement audit
b. Compulsory only in financial statement audit of listed companies
c. Compulsory in every financial statement audit
d. Optional in every financial statement audit
7. What are the important terms in definition of internal control by COSO:
a. Objectives. People, Organization and Reasonable Assurance
b. People. Organization. Objectives, and Reasonable Assurance
c. Process. Organization. People and Objectives
d. People, Process, Objectives, and Reasonable Assurance
8. Reporting objectives of internal control means:
a. Financial reporting

b. Internal reporting
c. Internal and external reporting
d. Internal and external financial and non-financial reporting
9. Safeguarding of assets belongs to:
a. Operations objectives
b. Compliance objectives
c. All categories of objectives
d. Reporting objectives


10. in order to get the certificate of CPA, a person must have working
experience of at least
a. 30 months
b. 24 months
c. 5 years
d. 36 months
12. Independent auditors
a. should not use the work of internal auditors
b. are not allowed to use the work of internal auditors
c. can use the work of internal auditors
d. cannot use the work of internal auditors
13. Auditor’s understanding of the internal control in financial statement audit
is
a. Not necessary in case of small companies
b. Compulsory only in case of big companies
c. Optional
d. Compulsory
Đề cô Loan

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