Part I Multiple-choice questions
1. Multiple-choice questions (this big question ***15 small questions, with 1 point for each small question, ***15 points) Only one of the four options listed in each small question meets the requirements of the topic. Please put the letter before the correct option in the brackets after the question.
1. Social audit is ()
A, led audit
B, entrusted audit
C, assisted audit
D, supervised audit
2. Surprise audit is generally applicable to ()
A, financial revenue and expenditure audit < Economic benefit audit
3. The audited entity produced 2, pieces of finished products in early June, 5 pieces were put into storage from 1st to 1th, 8 pieces were put out of storage, and the inventory on 1th was 2,1 pieces. At the end of May, the enterprise produced finished products ()
A, 4 pieces of surplus
B, and 4 pieces of shortage
C. The general methods are ()
A, review method B, comparison method C, inventory method D and sequential inspection method
5. The key factors affecting the effectiveness of internal control system are ()
A, leader B, employee C, regulations D, technology
6, If the results of compliance test and analytical test are satisfactory to auditors, then substantive test ()
A, no
B, less
C, more
D, and more
7. In order to overcome the limitations of system-based audit, Auditing circles in western countries are forming ()
A, business-based auditing
B, account-based auditing
C, risk-based auditing
D and system-based auditing
8. The contents of management auditing are all ()
A, business activities
B and financial activities
C. Economic benefit audit is aimed at assessing all economic activities of the audited entity ()
A, compliance audit
B, special audit
C, authenticity audit
D, comprehensive audit
1. The dual characteristics of internal audit are ()
A, introversion and extroversion
B, and authenticity. Benefit and feasibility
11. Point out that it belongs to the business of in-process audit ()
A, audit of plan, budget and program execution process
B, audit of expense budget and financial cost plan
C, audit of feasibility of investment decision
D, audit of project completion final report
12. Among the following audit evidences, The worst proofs should be ()
A, letter certificate provided by a third party
B, invoice issued by the audited entity
C, check sheet prepared by auditors
D, invoice received by the audited entity
13. If the expected error rate of sample review results is 5% and the accuracy is 1%, Then the upper limit of the accuracy should be ()
A, 4% B, 1% C, 6% D, 5%
14. The enterprise issues false invoices and fictitious sales at the end of the period. It will cause ()
A, inflated sales cost
B, inflated sales cost
C, inflated sales revenue
D, inflated sales revenue
15. When examining the authenticity of inventory items in enterprise accounting statements, ()
A, review method B, detailed investigation method C, sequential investigation method D, and spot check method
2. Multiple choice questions (this big question ***7 small questions, 2 points for each small question, ***14 points). Two to five of the five options listed in each small question meet the requirements of the topic. Please fill in the letters before the correct options at the end of the question. There is no score for multiple choices, fewer choices and wrong choices.
16. The Audit Law entrusts audit institutions with the following rights: ()
A, the right to suggest correction
B, the right to dispose of punishment
C, the right to inform or publish the audit results
D, the right to take compulsory measures
E, the right to supervise and inspect
17. Which of the following audit methods is the examination method for examining the physical objects? Appraisal method
D, sequential check method
E, review method
18. The main tasks that auditors should do in substantive testing include ()
A, physical inventory
B, checking vouchers
C, verifying the balance of account records
D, checking relevant records
E, and detailed inspection. It can be divided into ()
A, physical evidence
B, basic evidence
C, forged evidence
D, written evidence
E, auxiliary evidence
2, conducting business audit, ()
A, management function
B, work of various management functional departments
C, quality of managers
D, management resources
E and management means
21. Compliance audit test can be conducted by ()
A and tracking method
B. In the case of piece-rate wages in enterprises, the key points of the rationality review of wage items are ()
A, wages payable
B, piece-rate
C, working hours record
D, total wages
E, piece-rate
Part II, multiple-choice questions
III. Fill in the blanks (this topic * *. It mainly includes the supervision function of audit, and.
24. The value that audit evidence must have and the value of it.
25. Social audit organizations should accept the audit institutions' and businesses.
26. Auditing standards are what auditors must follow and measure the quality of audit work.
27. According to the contents under review or the details of accounting materials, Audit can be divided into.
28. Internal control system can be divided into.
29. Audit working papers can be divided into.
3. Economic benefit audit is different according to its content. Can be divided into and.
IV. Noun explanation (this topic is ***5 small questions, with 2 points for each small question and 1 points for * * *)
31. Basic evidence
32. Audit procedures
33. Local audit
34. Compliance test
35. Internal audit.
37. What should we pay attention to when reviewing the cost of comparable products?
6. Case analysis questions (this big question is * * 2 small questions, the first small question is 16 points, the second small question is 9 points, and the second small question is * * 25 points)
38. (1) When auditing the total profit of an enterprise, the auditors reviewed the relevant accounting materials, and the total realized profit this year was 3 million yuan. However, during the audit, the following situations were found:
① A batch of finished products used by enterprises to distribute investment profits to investors, with a value of 225, yuan, has been included in product sales revenue.
② The product price rose by 5%, and the income from price increase was 12, yuan, which has been included in non-operating income.
③ The net loss of fixed assets scrapped in advance by the enterprise is 15, yuan, which is used as supplementary depreciation and included in the management expenses.
④ The net income of the enterprise from selling one set of equipment is 75, yuan, which has been included in the non-operating income.
⑤ The labor insurance expense of the enterprise is 3, yuan, which is included in the management expense.
⑥ The income from patent right transfer is 135, yuan, which has been included in the management expenses.
⑦ The loss of 15, yuan due to the trial production failure of new products has been included in the management expenses.
at the end of the year, the account of "product sales cost" had a credit balance of 5, yuan.
⑨ The driver is fined 325 yuan for violating the regulations, which has been included in the "management expenses".
The value-added tax rate of this enterprise is 17%, and the business tax rate is 5%.
Requirements: According to the above information, explain whether the accounting treatment is correct, if there are any mistakes, put forward corrective measures, and adjust and calculate the actual total profit.
39. When reviewing the products of an enterprise, the auditors found the following situations:
The cost of the products of the enterprise is calculated according to the equivalent output. The data of the basic production cost sub-ledger are summarized as follows:
Basic production cost sub-ledger
Summary of the borrower's credit balance
Subtotal of direct material labor costs
Opening balance 54 135 225. 8775
Divided into material expenses 2484 24484
Divided into wage expenses 3375 3375
Divided into manufacturing expenses 8775 8775
Total 324 4725 18 4. 5765
Carry-over finished product cost 2468 388 884 374
In product cost 556 845 196 8365 8365
Note: The enterprise has 12 finished products and 6 products, with the feeding rate of 8% and the completion rate of 5%.