2026年知到答案 审计学（双语） 最新知到智慧树满分章节测试答案

第一章 单元测试

1、 问题:The Sarbanes-Oxley Act applies to which of the following companies?（ ）
选项：
A:All companies
B:Privately held companies
C:Public companies
D:All public companies and privately held companies with assets greater than $500 million
答案: 【
Public companies
】

2、 问题:Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called:（ ）
选项：
A:finance.
B:auditing.
C:accounting.
D:economics.
答案: 【
accounting.
】

3、 问题:__ risk reflects the possibility that the information upon which the business decision was made was inaccurate.（ ）
选项：
A:Client acceptance
B:Information
C:Business
D:Control
答案: 【
Information
】

4、 问题:A correct relationship among the auditor, the client, and the external users is:（ ）
选项：
A:management of a public company hires the independent auditor.
B:the audit committee of a private company hires the independent auditor.
C:the client provides capital to the external users.
D:the external users can rely upon the auditor’s report to reduce information risk.
答案: 【
the external users can rely upon the auditor’s report to reduce information risk.
】

5、 问题:Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):（ ）
选项：
A:accounting and bookkeeping service.
B:attestation service.
C:assurance service.
D:tax service.
答案: 【
attestation service.
】

第二章 单元测试

1、 问题:The legal right to perform audits is granted to a CPA firm by regulation of:（ ）
选项：
A:each state.
B:the Financial Accounting Standards Board (FASB).
C:the American Institute of Certified Public Accountants (AICPA).
D:the Audit Standards Board.
答案: 【
each state.
】

2、 问题:The organization that is responsible for providing oversight for auditors of public companies is called the __. （ ）
选项：
A:Auditing Standards Board
B:American Institute of Certified Public Accountants
C:Public Oversight Board
D:Public Company Accounting Oversight Board
答案: 【
Public Company Accounting Oversight Board
】

3、 问题:The form that must be completed and filed with the Securities and Exchange Commission whenever a company experiences a significant event that is of interest to public investors is the:（ ）
选项：
A:Form S-1.
B:Form 8-K.
C:Form 10-K.
D:Form 10-Q.
答案: 【
Form 8-K.
】

4、 问题:Statements on Standards for Accounting and Review Services are issued by the:（ ）
选项：
A:Accounting and Review Services Committee.
B:Professional Ethics Executive Committee.
C:Securities and Exchange Commission.
D:Financial Accounting Standards Board.
答案: 【
Accounting and Review Services Committee.
】

5、 问题:For privately held companies who is responsible for establishing auditing standards?（ ）
选项：
A:Securities and Exchange Commission
B:Public Company Accounting Oversight Board
C:Auditing Standards Board
D:National Association of Accounting
答案: 【
Auditing Standards Board
】

第三章 单元测试

1、 问题:An audit of historical financial statements most commonly includes the:（ ）
选项：
A:balance sheet, statement of retained earnings, and the statement of cash flows.
B:income statement, the statement of cash flows, and the statement of net working capital.
C:statement of cash flows, balance sheet, and the statement of retained earnings.
D:balance sheet, income statement, statement of cash flows, and the statement of changes in stockholders’ equity.
答案: 【
balance sheet, income statement, statement of cash flows, and the statement of changes in stockholders’ equity.
】