2015年美国注册会计师《审计与鉴证》冲刺题(5)

　　1.Management philosophy and operating style most likely would have a significant influence on an entity\'s control environment when:

　　a. Management is dominated by one individual.

　　b. The internal auditor reports directly to management.

　　c. Accurate management job descriptions delineate specific duties.

　　d. Those charged with governance actively oversee the financial reporting process.

　　答案解析：A

　　Explanation

　　Choice "a" is correct. Management philosophy and operating style encompass a broad range of characteristics. Such characteristics may include the following: management\'s approach to taking and monitoring business risks, management\'s attitudes and actions toward financial reporting, and management\'s attitudes toward information processing and accounting functions and personnel. These characteristics are more likely to have a significant influence on the control environment when management is dominated by one individual, since there will be few alternative viewpoints presented.

　　Choice "b" is incorrect. The internal audit function is part of the monitoring component of internal control, not part of the control environment. If the internal auditor reports directly to management, this would reduce his or her objectivity and perhaps make the monitoring function less effective, but it would have minimal impact on the control environment.

　　Choice "c" is incorrect. Accurate management job descriptions would not change the influence that management philosophy and operating style have on the entity\'s control environment.

　　Choice "d" is incorrect. The involvement of those charged with governance in the reporting process would tend to moderate or offset the influence that management philosophy and operating style have on the entity\'s control environment.

　　2.The overall attitude and awareness of those charged with governance (i.e., an entity\'s board of directors) concerning the importance of internal control usually is reflected in its:

　　a. Control environment.

　　b. System of segregation of duties.

　　c. Safeguards over access to assets.

　　d. Computer-based controls.

　　答案解析：A

　　Explanation

　　Choice "a" is correct. The control environment reflects the overall attitude, awareness and actions of those charged with governance (i.e., the board of directors, management, owners, and others) concerning the importance of control and its emphasis in the entity.

　　Choice "d" is incorrect. Computer-based controls are a control activity. The overall attitude and awareness of those charged with governance is not a control activity.

　　Choice "b" is incorrect. A system of segregation of duties is a control activity. The overall attitude and awareness of those charged with governance is not a control activity.

　　Choice "c" is incorrect. Safeguards over access to assets is a control activity. The overall attitude and awareness of those charged with governance is not a control activity.

　　4.In an audit of financial statements, an auditor\'s primary consideration regarding internal control is whether the control:

　　a. Enhances management\'s decision-making processes.

　　b. Provides adequate safeguards over access to assets.

　　c. Reflects management\'s philosophy and operating style.

　　d. Affects management\'s financial statement assertions.

　　答案解析：D

　　Explanation

　　Choice "d" is correct. Assessing control risk is the process of evaluating the effectiveness of an entity\'s internal control in preventing or detecting material misstatements in the financial statements.

　　Choice "c" is incorrect. Management\'s philosophy and operating style are considered a part of the control environment. They are not the primary consideration in evaluating internal control.

　　Choice "b" is incorrect. Providing adequate safeguards over access to assets is a type of control activity, but it is not the auditor\'s primary consideration regarding internal control.

　　Choice "a" is incorrect. Policies and procedures concerning the effectiveness, economy, and efficiency of certain management decision-making processes are not relevant to the auditor\'s consideration of internal control.