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A.对与审计事项有关的问题向相关人员进行调查，并取得证明材料
B.对本单位最高领导人员及所属单位领导人员进行经济责任审计
C.对违法违规行为的直接责任人（person directly responsible）进行处罚
D.对可能隐匿的会计凭证可不经任何人批准予以封存
答案
A、对与审计事项有关的问题向相关人员进行调查，并取得证明材料
更多“按照《审计署（auditing administration）关于内部审计工作的规定》，下列各项中属于内部审计权限的是（）”相关的问题
第1题
按照《立法法》规定，部门规章的立法主体不仅包括国务院部门(各部、委、央行、审计署)，还包括下列哪一机关？()
A国务院直属机构
B司级以上单位
C法制办公室
D局级以上单位
第2题
第4题
第5题
(b) International Standards on Auditing (ISAs); and (5 marks)
第6题
Which of the following statements, relating to International Standards on Auditing (ISAs), if any, is/are correct？
(1) International Standards on Auditing (ISAs) are issued by the International Accounting Standards Board (IASB) and provide guidance on the performance and conduct of an audit
(2) In the event that ISAs differ from local legislation in a specific country, auditors must comply with the requirements of the ISAs
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2
第7题
of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has
been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,
auditing and education.
Required:
Explain the developments in each of the following areas and indicate how they affect Chartered Certified
Accountants:
(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
第8题
A．Internal auditing
B．Management accounting
C．Cost accounting
D．Financial accounting
第9题
Windows NT 安全子系统包含几个关键的组件，下列选项哪几个不是Windows安全子系统的组件？()
A、访问令牌(Access tokens)
B、 强制登陆(Mandatory log on)
C、访问控制列表(Accessc、ontrol lists)
D、 审核(Auditing)
第10题
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement
problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that
may be reduced or eliminated by each action:
(i) Focusing on and improving the measurement of customer satisfaction
(ii) Involving staff at all levels in the development and implementation of performance measures
(iii) Being flexible in the extent to which formal performance measures are relied on
(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
第11题
Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
