文 | 季益廣

下面有二十個關於審計英語方面的知識，請用T (true)或 F (false)來判斷正確或錯誤。

1. An auditor is responsible for the prevention and detection of fraud and error.

2. Audits cannot give absolute assurance, but only reasonable assurance.

3. Written representations cannot be used as sole audit evidence.

4. The auditors of a reporting entity are appointed by the directors.

5. Only general fraud needs to be discussed in the audit planning meeting between the engagement team members.

6. An emphasis of matter paragraph is a paragraph that informs the user about immaterial errors noted in the financial statements.

7. If a client informs the auditor that they must have an unqualified audit opinion, this will create an intimidation threat.

8. A ‘hot’ file review is a review performed by a third party AFTER the auditor report has been signed.

9. Only errors which are both material AND pervasive should give rise to a qualified ‘except for’ audit opinion.

10. The act of ‘lowballing’ (that is quoting an audit fee that is quite low) is prohibited.

11. There is an inverse relationship between financial statement risk and detection risk.

12. ISA 500 Audit Evidence recognizes that inquiring alone can generate sufficient appropriate audit evidence.

13. Auditors have a responsibility to ensure that opening balances do not contain material misstatement and that accounting policies have been consistently applied and adequately disclosed.

14. Performance materiality can be the same as the financial materiality.

15. The IESBA Handbook of Code of Ethics for Professional Accountants contains five fundamental principles to which auditors must adhere.

16. An auditor must resign from the audit if threats to independence and objectivity are so serious that no safeguards can be applied to reduce the threat to an acceptable low level.

17. The attendance at inventory counting is for the auditor to confirm the assertion of valuation and allocation.

18. A receivables circularization satisfies the assertion of completeness.

19. An adjusting event is one which only requires disclosure in the financial statements.

20. The PRECONDITIONS of an audit must be present before acceptance of an audit engagement.

參考文獻

Steven Collings Frequently Asked Questions in International Standards on Auditing , John Wiley & Sons Ltd. , 2014

Key

1 F 2 T 3 T 4 F 5 F 6 F 7 T 8 F 9 F 10 F 11 T 12 F 13 T 14 F 15 T 16 T 17 F 18 F 19 F 20 T