【简答题】An auditor's independence would not be
considered impaired if the auditor had done which of the following? ( )A. Owned common stock of the audit but
sold it before the company became a clie...
【单选题】An auditor's independence would not be considered impaired if the auditor had done which of the following? ( )
A.
Owned common stock of the audit client but sold it before the company became a client
B.
Sold short the common stock of an audit client while working on the audit engagement
C.
Served as the company's treasurer for six months during the year covered by the audit but resigned before the company became a client
D.
Performed the bookkeeping and financial statement preparation for the company, which had no accounting personnel, and the president had no understanding of accounting principles
【单选题】To help improve audit efficiency, Viola & Co is considering introducing the use of computer assisted audit techniques (CAATS) for some audits. You have been asked to consider how CAATs could be used d...
A.
Selecting a sample of supplier balances for testing, using monetary unit sampling
B.
Recalculating the ageing of trade payables to identify balances which may be in dispute
C.
Calculation of trade payables days to use in analytical procedures
D.
Inputting dummy purchase invoices into the client system to see if they are processed correctly