You are on page 1of 2

Khoa K toan BM : Kim toan & Phn tich

THI KT THUC HOC PHN


Mn : KIM TOAN CN BAN Thi gian : 90 phut

s 03

Phn I : Trc nghim chon cu tra li ung nht : 1. i tng thng xuyn v ch yu ca kim ton hot ng l : a. Tnh hiu qu ca hot ng qun l b. Tnh hiu nng ca hot ng qun l c. Tnh trung thc v hp l ca cc bo co ti chnh d. Bao gm a & b 2. Cc bo co ti chnh l i tng thng xuyn v trc tip ca kim ton v : a. Tnh phc tp ca cc thng tin trn bng khai ny b. Mc ch ca cc cuc kim ton ch bao gm trong c. Tm quan trng ca n i vi ngi s dng d. Cc khch th ch yu cu kim ton cc bo co ti chnh 3. Ch th kim ton trong lnh vc kim ton cp n : a. Cc n v c kim ton b. Ngi tin hnh cng vic kim ton c. Cng ty kim ton d. Bao gm cu b & c 4. Khi nim cuc kim ton bao gm cc yu t : a. Thi hn kim ton c th b. i tng kim ton c th c. Khch th kim ton tng ng d. Ch th kim ton tng ng e. Tt c cc cu trn 5. Bao v tai san, bao am tin cy cua thng tin, bao am vic thc hin cac ch phap ly va .......... o chinh la muc tiu cua HTKSNB. a. bao am tinh hp ly cua thng tin b. bao am tin cy cua thng tin c. am bao tinh trung thc cua thng tin d. khng co cu nao ung 6. Yu t cu thanh nn HTKSB co : a. mi trng kim soat b. h thng k toan c. cac thu tuc kim soat d. ca a,b,c 7. Do han ch vn co cua h thng k toan va ........nn kho co th loai tr hoan toan kha nng xay ra gian ln va sai sot. a. b may quan ly b. h thng kim soat ni b c. nhn vin k toan d. khng co cu nao ung 8. Phn ln cac thu tuc kim soat ni b thng c thit lp cho cac nghip vu ........ a. k toan b. kinh doanh c. thng xuyn d. inh ky Phn II : Trc nghim chon cu tra li ung/Sai :

1.Khi rui ro kim soat c anh gia mc thp va rui ro phat hin mc thp thi rui ro phat hin se mc cao nht. a. ung b. Sai 2. Uy nhim chi chinh la bng chng do bn ngoai lp va c lu tr tai n vi c kim toan. a. ung b. Sai 3. H s kim toan nm chinh la h s kim toan cha ng cac thng tin chung v n vi c kim toan lin quan ti hai hay nhiu cuc kim toan. a. ung b. Sai 4. Tinh trong yu cua i tng kim toan cang cao thi kim toan co th han ch bt s lng bng chng kim toan thu thp c. a. ung b. Sai 5. n vi kinh doanh v hoa cht co rui ro tim tang v chay n ngang bng vi n vi kinh doanh v xng du. a. ung b. Sai 6. Kim toan vin phai chiu trach nhim trc nhng sai sot va gian ln phat hin c trong qua trinh kim toan. a. ung b. Sai 7. Trong thc t s phn bit gia hanh vi gian ln va hanh vi sai sot la rt kho va khng co mt ranh gii ro rang. a. ung b. Sai Phn III: Chon t thich hp in vao ch trng : Do quan h gia ch th vi khch th kim ton v ..(1)ca kim ton khc nhau nn (2). iu chnh cc quan h cng khc nhau. V vy hnh thnh cc h thng chun mc kim ton cng tn ti song song nh: chun mc ca ..(3).., chun mc ca kim ton c lp, v chun mc ca (4) .Mt khc chun mc kim ton c biu hien bi cc (5).khc nhau song c th qui v 2 hnh thc c bn l .(6) v chun mc kim ton c th. Lut kim ton l hnh thc .. (7) cao nht ca ..(8)c ban hnh bi c quan (9)sau l cc vn bn php qui di lut do cc c quan ca .(10)ban hnh 1/ lp php 2/ lut kim ton. 3/ kim ton ni b 4/ kim ton nh nc 5/ i tng c th 6/ Nh nc 7/ chun mc kim ton 8/ php l 9/ hnh thc 10/ chun mc c th

You might also like