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Ngân hàng câu hỏi ôn thi.pdf - NGÂN HÀNG CÂU HỎI ÔN THI HỌC...

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NGÂN HÀNG CÂU HI ÔN THIHC PHN: KIM TOÁN TÀI CHÍNH (FINANCIAL AUDITING) (4TC)BMÔN: KIM TOÁNINHÓM CÂU HI 1: (3 points)1Question 1:List and discuss the THREE factors that may affect the reliability ofconfirmations of accounts receivable.2Question 1:List the SIX important documents and records that are normally contained inthe revenue process. Briefly describe the importance of proper credit approvals for sales?3Question 1:Outline the FIVE major functions in the revenue process. Briefly describethe main responsibility of credit authorization function and billing function4Question 1:What inherent risk factors should an auditor consider when auditing therevenue process of a computer manufacturer?5Question 1:List the FOUR key segregation of duties in the revenue process? Identifypossible errors or fraud resulting from the violation of any TWO keys segregation ofduties in the revenue process?6Question 1:Briefly describe the main functions of each of the following documents orrecords: purchase requisition, purchase order, receiving report, supplier invoice, andvoucher7Question 1:List the TWO substantive analytical procedures that can test accountspayable. What potential errors or fraud can be identified by each analytical procedure?8Question 1:List the FOUR substantive procedures an auditor might use to search forunrecorded liabilities.9Question 1:Identify FOUR possible disclosure issues related to the purchasing processand related accounts10Question 1:What are the differences between accounts receivable and accounts payableconfirmations?11Question 1:Briefly describe THREE of the following documents or records: Time card,payroll register, payroll master file, and payroll master file changes report12Question 1:List 3 of 5 assertions, possible misstatements and control procedures forpayroll transactions13Question 1:List the FOUR key segregation of duties in the inventory managementprocess. What errors or fraud can occur if any such duties are not separated?
14Question 1:List the FOUR key segregations of duties in the inventory managementprocess.What errors or fraud can occur if the inventory management function is notseparated from the cost accounting function?15Question 1:List FIVE things an auditor should do during the observation of the physicalcount of inventory16Question 1:List the major procedures in assessing control risk in the inventorymanagement process17Question 1:List THREE substantive analytical procedures that can be used to test thereasonableness of inventory and related account items18Question 1:What procedures would an auditor use to verify the completeness, rights andobligations, and valuation assertions for property, plant, and equipment?19Question 1:List THREE substantive analytical procedures that the auditor might use inauditing the income statement20Question 1:List the assertions about account balances and Identify any FOURsubstantive procedures an auditor uses for auditing Cash account balances.

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Term
Fall
Professor
N/A
Tags
Balance Sheet, Financial audit

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