Bài Tập Kiểm Toán - Chương Môi Trường Kiểm Toán

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| By Tritringuyen
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Tritringuyen
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Quizzes Created: 2 | Total Attempts: 4,935
| Attempts: 3,059 | c�u hi: 9
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Các câu hỏi trắc nghiệm được sử dụng cho mục đích học tập môn kiểm toán cơ bản ở bậc đại học. Tài liệu được sử dụng là giáo trình Kiểm toán và sách Bài tập kiểm toán của Bộ môn Kiểm toán, Khoa Kế toán - Kiểm toán, Trường Đại học Kinh Tế TP. HCM.
Giảng viên số hóa tài liệu: Nguyễn Trí Tri (tri. Tri. Nguyen@gmail. Com)
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1. Đạo đức nghề nghiệp là vấn đề

Explanation

The correct answer is "Kiểm toán viên độc lập cần tuân thủ để bảo đảm uy tín nghề nghiệp". This answer states that independent auditors need to adhere to ethical standards in order to maintain professional integrity. This is important because auditors play a crucial role in ensuring the accuracy and reliability of financial information, and their independence is essential to maintain public trust in the auditing profession. By following ethical guidelines, auditors can demonstrate their commitment to objectivity, integrity, and professional competence, which ultimately contributes to the credibility and reputation of the auditing profession.

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Bài Tập Kiểm Toán - Chương Môi Trường Kiểm Toán - Quiz

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2. Trong các tình huống dưới đây, tình huống nào sẽ dẫn đến trách nhiệm pháp lý của kiểm toán viên độc lập

Explanation

The situation where the auditor does not comply with auditing standards and causes harm to a third party will lead to the auditor's legal liability. This is because auditors have a duty to perform their work in accordance with professional standards and to exercise due care and professional skepticism. If they fail to do so and their actions result in harm to a third party, they can be held legally responsible for their negligence or breach of duty.

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3. Tình huống nào sau đây chứng tỏ kiểm toán viên đã thận trọng đúng mức trong việc kiểm tra để phát hiện sai lệch trọng yếu đối với hàng tồn kho

Explanation

The answer suggests that the auditor is being cautious and thorough in their examination by investigating the differences between their estimated figures and the company's book records, despite the assurance from the Chairman of the Board that the inventory has been evaluated correctly. This shows that the auditor is not solely relying on the assurance given by the Chairman and is taking additional steps to ensure accuracy.

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4. Câu nào sau đây mô tả đúng nhất về trách nhiệm của nhà quản lý và trách nhiệm của kiểm toán viên độc lập đối với báo cáo tài chính đã kiểm toán:

Explanation

The correct answer states that the preparation of financial statements is the responsibility of the management, while the auditor is responsible for expressing an opinion on the audited financial statements. This means that the management is accountable for the accuracy and completeness of the financial information presented in the statements, while the auditor's responsibility is to assess the fairness and reliability of the financial statements and provide an independent opinion on them.

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5. Trong quá trình thực hiện kiểm toán , kiểm toán viên phải "tỏ ra" độc lập để

Explanation

During the auditing process, auditors must demonstrate independence in order to maintain the trust and confidence of society. This is important because independence ensures that auditors are unbiased and objective in their assessments, allowing them to provide reliable and trustworthy information to stakeholders. By maintaining the trust of society, auditors can fulfill their role in ensuring transparency and accountability in financial reporting, which ultimately contributes to the stability and integrity of the overall financial system.

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6. Để giảm bớt trách nhiệm pháp lý của mình, kiểm toán viên nên

Explanation

The correct answer is "Always comply with auditing standards." This is because complying with auditing standards is an important way for auditors to reduce their legal liability. By following these standards, auditors can ensure that their work is conducted in a professional and ethical manner, reducing the risk of legal issues arising from their audits.

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7. Hãy chọn câu đúng nhất trong các câu sau đây

Explanation

This statement suggests that an auditor will not be considered negligent if they can prove that they have consistently adhered to the current auditing standards during the auditing process. In other words, as long as the auditor can demonstrate their compliance with the established standards, they will not be deemed careless or negligent. This emphasizes the importance of following auditing standards to ensure the accuracy and reliability of financial reports.

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8. Trong quá trình kiểm toán báo cáo tài chính, người kiểm toán viên độc lập phải chịu trách nhiệm về việc

Explanation

The correct answer is "Thực hiện đầy đủ kỹ năng và sự thận trọng nghề nghiệp". In the process of auditing financial reports, independent auditors are responsible for performing their duties with full professional skills and due diligence. This includes conducting thorough examinations, applying appropriate auditing techniques, and exercising professional skepticism to ensure the accuracy and reliability of the financial statements. They are not solely responsible for detecting fraud and errors committed by the employees of the entity, nor can they guarantee that the audited financial reports are completely accurate.

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9. Để nhấn mạnh đến tính độc lập của kiểm toán viên độc lập đối với Ban giám đốc, nhiều công ty thường

Explanation

The correct answer suggests that the company assigns the task of nominating independent auditors to the Control Board. This measure ensures the independence of the auditors and prevents any potential conflicts of interest that may arise from direct contact between company employees and independent auditors. By entrusting the Control Board with this responsibility, the company can maintain the integrity and objectivity of the auditing process.

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Đạo đức nghề nghiệp là vấn đề
Trong các tình huống dưới đây, tình huống...
Tình huống nào sau đây chứng tỏ kiểm...
Câu nào sau đây mô tả đúng nhất...
Trong quá trình thực hiện kiểm toán , kiểm...
Để giảm bớt trách nhiệm pháp lý của...
Hãy chọn câu đúng nhất trong các...
Trong quá trình kiểm toán báo cáo...
Để nhấn mạnh đến tính độc lập của kiểm...
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