名词解释题审计小组（Audit Team）
名词解释题
审计小组（Audit Team）
参考解析
解析：
暂无解析
相关考题：
2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audittrail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an‘irregularity’. A large and material cash payment had been recorded with no recipient named. The correspondinginvoice was handwritten on a scrap of paper and the signature was illegible.Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek anexplanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding clientof Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He saidthat he had personally been involved in the Van Buren audit for the last eight years and that it had always beenwithout incident. He also said that Frank Monroe was an old friend of his from university days and that he was certainthat he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done someconsultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome anduncomfortable questioning.When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the paymentwas for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails wouldend as she might like them to. He also reminded her that it was the final day and both he and the audit firm wereunder time pressure to conclude business and get the audit signed off.When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was thereforenow Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.Required:(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threatsto auditor independence in the case. (9 marks)
4 You are an audit manager in Nate Co, a firm of Chartered Certified Accountants. You are reviewing three situations,which were recently discussed at the monthly audit managers’ meeting:(1) Nate Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take theappointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated byMarcellus Fisher, with its main trade being the retailing of wooden storage boxes.(2) Nate Co provides the audit service to CF Co, a national financial services organisation. Due to a number oferrors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal auditteam, the directors of CF Co have requested that your firm carry out a review of the financial informationtechnology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,one of the juniors on the audit team, who is a recent information technology graduate, spent three hoursproviding advice to the internal audit team about how to improve the system. As far as you know, this advice hasnot been used by the internal audit team.(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate Co for five years. Twoaudit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the newproduction manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly aspossible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of theproduction line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end ofthe inventory count. The inventory count and audit procedures were completed within two hours (the previousyear’s procedures lasted a full day), and the juniors then spent four hours at the office party.Required:(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be consideredbefore, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Yourfirm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you arereviewing the working papers in order to draft a report to those charged with governance. The statement of financialposition (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of BlodCo is the manufacture of farm machinery.During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactionshad deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a costof $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,plant and equipment.An internally generated brand name has been included in the statement of financial position (balance sheet) at a fairvalue of $10 million. Audit working papers show that the matter was discussed with the financial controller, whostated that the $10 million represents the present value of future cash flows estimated to be generated by the brandname. The member of the audit team who completed the work programme on intangible assets has noted that thistreatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise theasset.Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, theexternal audit team did not receive a copy of inventory counting procedures prior to attending the count. This causeda delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with theprocedures. In addition, on the final audit, when the audit senior requested documentation to support the finalinventory valuation, it took two weeks for the information to be received because the accountant who had preparedthe schedules had mislaid them.Required:(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a reportto those charged with governance. (2 marks)
YouworkasadatabaseadministratorforCertkiller.com.Inyourdevelopmentenvironmentenvironment，thedevelopersareresponsibleformodifyingthetablestructureaccordingtotheapplicationrequirements.However，youwanttokeeptrackoftheALTERTABLEcommandsbeingexecutedbydevelopers，soyouenableauditingtoachievethisobjective.Whichtwoviewswouldyourefertofindouttheauditinformation？（）A.DBA_AUDIT_TRAILB.DBA_AUDIT_SESSIONC.DBA_FGA_AUDIT_TRAILD.DBA_COMMON_AUDIT_TRAIL
查看审计策略是否生效的视图是?() A. DBA_AUDIT_EXISTSB. DBA_AUDIT_OBJECTC. DBA_AUDIT_POLICY_COLUMNSD. DBA_AUDIT_POLICIESE. DBA_AUDIT_SESSION
You are the audit manager of Chestnut Co and are reviewing the key issues identified in the files of two audit clients.Palm Industries Co (Palm)Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.Ash Trading Co (Ash)Ash is a new client of Chestnut Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.Required:For each of the two issues:(i) Discuss the issue, including an assessment of whether it is material;(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.Notes:1 The total marks will be split equally between each of the two issues.2 Audit report extracts are NOT required.
Oracle中启用审计后,查看审计信息的语句是下面哪一个?() A.select*fromSYS.AUDIT$B.select*fromsysloginsC.select*fromSYS.AUD$D.AUDIT SESSION
如果要对成功登录和退出数据库的操作进行审计，审计设置语句应如何写（）。A、AUDIT CONNECT WHENEVER NOT SUCCESSFULB、AUDIT CONNECT WHENEVER SUCCESSFULC、AUDIT LOGIN WHENEVER NOT SUCCESSFULD、AUDIT LOGIN WHENEVER SUCCESSFUL
使用SYSDBA权限进行连接的用户需要执行（）审计动作。A、将AUDIT—SYS-OPERATIONS实例参数设置为TRUEB、使用数据库来审计SYSDBA权限的使用C、首先将REMOTE—LOGIN—PASSWORDFILE实例参数设置为NONE，从而只能通过操作系统身份验证来生成SYSDBA连接。然后将AUDIT—TRAIL参数设置为OS，并且确保DBA无权进行审计追踪D、没有必要，具体SYSDBA权限的任何用户始终会跳过审计机制
Consider the MySQL Enterprise Audit plugin, You add the following lines to the my.cnf configuration tile: [mysqld] Plugin-load=audit_log.so Audit-log=FORCE_PLUS_PERMANENT You attempt to start up the MySQL service and notice that it fails to start. Which two statements would explain why the service did not start?（）A、FORCE_PLUS_PERMANENT is not valid for the audit-log optionB、The audit_log.so library does not existC、The audit_log.so library is in a location that is different from that defined by the plugin_dir optionD、The audit plugin must be loaded dynamically by using the INSTALL PLUGIN commandE、The audit log file does not exist in which to write audit eventsF、The audit_log.so library is not an executable file
Oracle中如何设置audittrail审计，正确的说法是：（）A、在init.ora文件中设置“audit_trail=true”或者“audit_trail=db”B、以SYSDBA身份使用AUDITALLONSYS.AUD$BYACCESS，语句对audittrail审计C、Oracle不支持对audittrail的审计D、在设置audittrail审计前，要保证已经打开Oracle的审计机制
Oracle中启用审计后，查看审计信息的语句是下面哪一个？（）A、select*fromSYS.AUDIT$B、select*fromsysloginsC、select*fromSYS.AUD$D、AUDIT SESSION
单选题Oracle中启用审计后，查看审计信息的语句是下面哪一个？（）Aselect*fromSYS.AUDIT$Bselect*fromsysloginsCselect*fromSYS.AUD$DAUDIT SESSION
多选题Consider the MySQL Enterprise Audit plugin, You add the following lines to the my.cnf configuration tile: [mysqld] Plugin-load=audit_log.so Audit-log=FORCE_PLUS_PERMANENT You attempt to start up the MySQL service and notice that it fails to start. Which two statements would explain why the service did not start?（）AFORCE_PLUS_PERMANENT is not valid for the audit-log optionBThe audit_log.so library does not existCThe audit_log.so library is in a location that is different from that defined by the plugin_dir optionDThe audit plugin must be loaded dynamically by using the INSTALL PLUGIN commandEThe audit log file does not exist in which to write audit eventsFThe audit_log.so library is not an executable file
多选题Oracle中如何设置audittrail审计，正确的说法是：（）A在init.ora文件中设置“audit_trail=true”或者“audit_trail=db”B以SYSDBA身份使用AUDITALLONSYS.AUD$BYACCESS，语句对audittrail审计COracle不支持对audittrail的审计D在设置audittrail审计前，要保证已经打开Oracle的审计机制
多选题4A：又称AAAA，是（）的缩写。A帐号集中管理（Account）B集中授权（Authorization）C集中认证（Authentication）D集中审计（Audit）