B THI TRC NGHIM MN KIM TON

Giao trinh kim toan: GT-+Kiem+Toan

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Cu 1: Mt trong nhng chc nng ca kim ton l: iu chnh hot ng qun l. S l vi phm. Xc minh v by t kin. Khng trng hp no ng. Cu 2: Khi phn loi kim ton theo chc nng, trong cc loi kim ton di y loi no khng thuc phm vi phn loi ny ? Kim ton hot ng. Kim ton ni b. Kim ton tun th. Kim ton bo co ti chnh. Cu 3: Kim ton nh nc c th trc thuc: Chnh ph. Ta n. Quc hi. Tt c cc cu trn. Cu 4: Trong cc ni dung sau y, ni dung no khng thuc kim ton tun th: Kim tra tnh tun th lut php Kim tra tnh hnh chp hnh chnh sch, ngh quyt, quy ch Kim tra kt qu hot ng kinh doanh. Kim tra vic chp hnh cc nguyn tc, cc chun mc k ton, kim ton. Cu 5: Kim ton nh gi tnh hiu lc, hiu qu ca n v thuc loi kim ton: Tun th. Bo co ti chnh. Hot ng. Tt c cc cu trn. Cu 6: Trong cc nguyn tc sau y, nguyn tc no khng ph hp vi nguyn tc kim ton bo co ti chnh: Tun th lut php. Tun th o c ngh nghip. Tun th cc chun mc kim ton v kim ton vin c thi hoi nghi ngh nghip. Tun th nguyn tc cng khai, thng nht. Cu 7: Kim tra tnh tun th lut php, chnh sch ch qun l kinh t ti chnh thuc ni dung ca loi kim ton no? Tun th. Bo co ti chnh. Hot ng Khng cu no ng. Cu 8: Khi phn loi kim ton theo ch th tin hnh kim ton, loi kim ton no trong cc loi kim ton di y khng thuc phm vi phn loi ny? Kim ton bo co ti chnh. Kim ton nh nc. Kim ton c lp. Kim ton ni b. Cu 9: Cuc kim ton c tin hnh c thu ph kim ton do: C quan kim ton nh nc thc hin. C quan kim ton c lp thc hin. B phn kim ton ni b thc hin. Bao gm tt c cc cu trn. Cu 10: Trong cc ni dung di y, ni dung no khng thuc kim ton ni b:

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Kim ton bo co k ton. Kim ton hot ng. Kim ton tun th. Kim ton bo co quyt ton ngn sch. Cu 11: Nu ly chc nng lim ton lm tiu ch phn loi th kim ton c phn thnh: Kim ton tun th. Kim ton bo co ti chnh. Kim ton hot ng. Bao gm tt c cc cu trn. Cu 12: Trong cc chc nng di y, chc nng no khng thuc kim ton c lp: chc nng kim tra. Chc nng xc nhn (xc minh). Chc nng d bo (lp k hochsn xut kinh doanh). Chc nng bo co (trnh by). Cu 13: Nu ch ly ch th tin hnh kim ton lm tiu ch phn loi th kim ton c phn thnh: Kim ton ni b. Kim ton nh nc. Kim ton c lp. Bao gm tt c cc cu trn. Cu 14: Mt cuc kim ton c thit k pht hin ra nhng vi phm php lut, cc ch nh ca nh nc v cc quy nh ca cng ty ti chnh l mt cuc kim ton: Ti chnh. Tun th. Hot ng. Tt c u sai. Cu 15: Chun mc v tnh c lp thuc: Cc chun mc chung. Cc chun mc trong iu tra. Cc chun mc bo co. Khng cu no ng. Cu 16: Chun mc v lp k hoch kim ton thuc: Cc chun mc chung Cc chun mc bo co. Cc chun mc iu tra. Khng cu no ng. Cu 17: Kim ton vin c lp thuc: Kim ton c lp. Kim ton nh nc. Kim ton ni b. Khng cu no ng. Cu 18: Trong cc s kin kinh t pht sinh trong hot ng ca doanh nghip di y, s kin no khng thuc phm vi ni trn S kin kinh t pht sinh trong mi quan h gia doanh ngip vi bn ngoi doanh nghip. S kin kinh t pht sinh trong ni b doanh ngip. S kin kinh t pht sinh trong mi quan h vi nh nc. S kin kinh t pht sinh trong mi quan h vi bn ngoi nhng khng dn n s trao i. Cu 19: Cc khon chi tr tin cho khch hng v cc ti sn, vt t nhn: L s kin kinh t ngoi sinh c ko theo s trao i. L s kin kinh t ni sinh. L s kin kinh t ngoi sinh nhng khng dn n s trao i. Khng cu no ng. Cu 20: Trong cc iu kin sau y, iu kin no khng thuc cc iu kin ca c s dn liu C tht. c tnh ton v nh gi.

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Theo c tnh. c ghi chp v cng dn. Cu 21: S kin kinh t l g? L cc s pht sinh thc t trong hot ng sn xut kinh doanh ca doanh nghip L s pht sinh cc hot ng trong n v. L cc s kin pht sinh trong hot ng ca cc n v. L s pht sinh trong hot ng ti chnh ca n v. Cu 22: Trong cc hnh vi sau y, hnh vi no khng thuc hnh vi gian ln: Gi mo, sa cha, s l chng t theo mun ch quan. Giu gim, xuyn tc s liu, ti liu. B st, ghi trng. C tnh p dng sai cc nguyn tc ghi chp k ton. Cu 23: Giao dch l g? L s kin kinh t c cng nhn s l bi h thng k ton ca doanh nghip. L s kin kinh t cha c cng nhn v x l. L s kin kinh t c cng nhn x l bi h thng kim sot ni b L s kin kinh t khng c cng nhn Cu 24: Trong cc biu hin di y, biu hin no khng phi l biu hin ca sai st? Tnh ton sai. Giu gim, xuyn tc s liu, ti liu. B st, ghi trng. Vn dng khng ng cc nguyn tc ghi chp k ton do hiu sai Cu 25: C s dn liu c tc dng quan trng i vi giai on no ca qu trnh kim ton? Giai on lp k hoch kim ton. Giai on thc hin kim ton. Giai on kt thc kim ton. Bao gm tt c cc cu trn. Cu 26: xc nh tnh trng yu ca gian ln, sai st cn da vo cn c no l ch yu: Thi gian xy ra gian ln, sai st. S ngi lin quan n gian ln, sai st. Mc thit hi do gian ln, sai st. Quy m bo co c gian ln, sai st Cu 27: Yu t no cu thnh h thng kim sot ni b: Mi trn kim sot. H thng kim sot. H thng thng tin v trao i. Tt c cc cu trn. Cu 28: Trong tt c cc bc sau y, bc no khng thuc cc bc tin hnh nh gi tnh trng yu? Bc lp k hoch Bc c lng s b v phn b s b v phn b c lng s b ban u. Bc c tnh tng s sai st trong tng b phn khon mc v ton b cc khon mc. Bc so snh c tnh sai st s tng cng vi sai s c tnh ban u. Cu 29: Kim sot qun l thuc loi kim sot no? Kim sot trc tip. Kim sot tng qut. Kim sot x l. Khng cu no ng. Cu 30: Trong cc ri ro sau y, ri ro no khng thuc ri ro kim ton: R ro ti chnh. Ri ro tim tng. Ri ro kim sot. Ri ro pht hin. Cu 31: Gian ln l g? L vic p dng sai nguyn tc k ton do thiu cn thn. L nhng hnh vi ch nh la di nhm bin th ti sn, tham ti sn, xuyn tc thng tin.

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L vic tnh ton sai. L vic ghi chp k ton nhm ln. Cu 32: phn tch nh g ri ro tim tng cn c thng tin no? Bn cht kinh doanh ca khch hng. Bn cht h thng k ton, h thng thng tin. Bn cht cc b phn c kim ton. Tt c cc thng tin ni trn. Cu 33: Khi nim v gian ln biu hin l: Li v tnh ton s hc. p dng nhm ln cc nguyn tc, phng php v ch k ton do gii hn v trnh ca cc cn b k ton. p dng sai cc nguyn tc, phng php trong ch k ton mt cch c ch . Bao gm cc cu trn. Cu 34: Hn ch no trong cc hn ch di y khng thuc nhng hn ch c hu ca h thng kim sot ni b? Yu cu v tnh hiu qu ca chi ph b ra kim sot nh hn nhng tn hi do sai st, gian ln. Kh nng gy ra sai st ca con ngi do thiu cn trng do trnh nghip v. Khi lng ca cc giao dch, cc th tc bin php kim sot. Vic vi phm quy nh ca h thng qun l khng c cc bin php th tc kim sot ph hp. Cu 35: Nhng hnh vi c th xem l hnh vi gian ln l: Ghi chp cc ngip v khng c tht hoc gi mo chng t. Giu dim h s mt cch c tnh. Ghi chp cc nghip v khng chnh xc v s hc khng c . p dng nhm cc nguyn tc k ton mt cch khng c . Bao gm a v b. Cu 36: nh gi kh nng hot ng lin tc ca doanh nghip v mt ti chnh cn xem xt n biu hin ch yu no? Cc khon n v kh nng thanh ton cc khon n. Tnh hp l ca c cu ti chnh, c cu vn kinh doanh, kt qu kinh doanh. Kh nng m rng sn xut kinh doanh, kh nng khai thc huy ng cc ngun vn. Tt c cc biu hin ni trn. Cu 37: Khi nim v sai st biu hin l: Ghi chp chng t khng ng s tht, c ch . B st nhi trng cc nghip v khng c tnh h thng Che giu cc thng tin ti liu. Xuyn tc s liu. Cu 38: Trong cc phng php di y, phng php no khng thuc phng php ca kim ton thu thp cc bng chng kim ton Phng php kim tra, quan st. Phng php thm tra, xc nhn. Phng php ti khon. Phng php tnh ton, phn tch, nh gi. Cu 39: Sai st l g? L vic ghi chp k ton nhm ln c ch . L vic p dng cc nguyn tc k ton sai. L vic ghi chp k ton nhm ln tha thiu cc nghip v hoc p dng sai cc nguyn tc ghi chp k ton do tnh thiu cn trng hoc trnh chuyn mn nghip v. L vic xuyn tc s liu. Cu 40: Nhng yu t no nh hng n vic ny sinh gian ln v sai st? S c on c quyn kim nhim trong qun l. Do c cu t chc qun l khng ph hp, phc tp. Trnh qun l k ton thp, khi lng cng vic nhiu. Thiu bin php qun l ph hp, dch v t vn php l ti chnh, k ton, kim ton. Tt c cc cu trn. Cu 41: Trng yu l g?

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L khi nim ch v bn cht, quy m ca nhng gian ln, sai st. Nu da vo chng xt on s khng chnh xc hoc s nh hng n kin nhn xt ca kim ton vin a ra kin sai lm. L nhng gian ln v sai st nu da vo chng xt on s khng chun xc. L nhng sai st c th sy ra trong qu trnh thc hin kim ton. L nhng gian ln sai st sy ra trong qu trnh lp k hoch kim ton. Cu 42: Nhng hnh vi no biu hin sai st: Tnh ton sai. Vn dng sai cc nguyn tc ghi chp k ton do hiu bit sai. C tnh p dng sai nguyn tc k ton. Gi mo chng t. Bao gm a v b. Cu 43: Cc bc tin hnh nh gi tnh trng yu gm: c lng s b ban u, phn b c lng ban u c tnh tng s sai st trong tng b phn khon mc v ton b cc khon mc. So snh c tnh sai s tng cng vi sai s c tnh ban u. Tt c cc cu trn. Cu 44: Ri ro kim ton gm: Ri ro kim sot. Ri ro tim tng Ri ro pht hin. Tt c cc cu trn. Cu 45: Ri ro pht hin l g: L khi nim pht hin sai st trong lp k hoch. L khi nim trong bo co ti chnh c sai st. L khi nim c nhng gian ln, sai st nghim trng khng c pht hin trong giai on thc hin kim ton. L khi nim c gian ln sai st trong h thng kim sot ni b. Cu 46: Ri ro kim sot l g? L khi nim c nhng gian ln sai st trng yu m h thng kim sot ni b khng pht hin v ngn chn sa cha kp thi. L khi nim c gian ln trong lp bo co kim ton. L khi nim c sai st trong bo co ti chnh. L khi nim c gian ln trong lp k hoch kim ton. Cu 47: Ri ro kim ton l g? L ri ro m kim ton vin c th gp phi khi a ra kin nhn xt khng ph hp v bo co ti chnh. L ri ro tim tng L ri ro m kim ton vin khi a ra kin nhn xt tri ngc. L ri ro kim sot. Cu 48: Trng hp no p ng yu cu ca bng chng kim ton: y , thch hp. Chnh xc. Hp l. Hp l. Cu 49: K ton bn hng bin th tin t khch hng n bng cch khng ghi s k ton v ghi gim n ti khon phi thu bng cch lp d phng phi thu kh i. Hnh vi l: Sai st. Gian ln. Nhm ln. Khng cu no ng Cu 50: Bng chng no ni chung c xem l y khi: Bng chng c thu thp l hp l khch quan. C y bng chng c th a ra quy nh c bn hp l cho mt kin v bo co ti chnh. Bng chng c cht lng v tnh hp l, khch quan v khng thin lch.

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Bng chng c thu thp bng cch la chn ngu nhin. Cu 51: Vic phn tch nh gi ri ro tim tng l c s : La chn cc th php kim ton. Xc nh khi lng cng vic kim ton. Xc nh thi gian v chi ph cn thit co mt cuc kim ton. Tt c cc cu trn. Cu 52: Loi bng chng v thanh ton vi ngi bn c t tnh thuyt phc nht l: Ho n bn hng ca nh cung cp. Bng k khai ngn hng c khch hng cung cp Nhng tnh ton do kim ton vin thc hin. Bng chng ming. Cu 53: Bng chng no c mc tin cy cao nht l cc chng t, ti liu: Cung cp trc tip cho kim ton vin t cc ngun c lp t bn ngoi. C ngun gc t bn ngoi nhng qua x l bi h thng kim sot ni b c hiu lc ca khch hng. Ca khch hng vi h thng kim sot ni b km hiu lc. Thu thp trc tip bng cc phng php gim st tnh ton ca cc kim ton vin c lp. Cu 54: cc phng php thu thp bng chng kim ton l: Kim tra, quan st. Tnh ton. Thm tra v xc nhn. Phn tch, nh gi. Tt c cc cu trn. Cu 55: Khai khng chi ph khu hao thuc gian ln ca chu k kim ton no? Mua hng v thanh ton. Bn hng thu tin Tin lng v chi ph tin lng. Khng cu no ng. Cu 56: Thu thp bng chng nhm: xc nh chng trnh kim ton. xc nh quy m kim ton. t c nhng d liu v thng tin lm c s php l cho cc kin kim ton. Khng cu no ng. Cu 57: Kim ton vin tnh ton li cc s liu l thu thp bng chng bng phng php: Tnh ton. Quan st Thm tra, x nhn Phn tch v nh gi. Cu 58: Trong cc ni dung di y, ni dung no khng thuc ni dung kim ton bo co ti chnh khi phn loi theo loi nghip v v qu trnh sn xut? Kim ton vn bng tin. Kim ton TSC. Kim ton cc khon n phi tr. Kim ton hng tn kho. Cu 59: Giai on no thuc trnh t kim ton: Lp k hoch kim ton. Thc hin kim ton. Hon thnh kim ton. Tt c cc cu trn. Cu 60: Ni dung no trong cc ni dung di y khng thuc ni dung kim ton bo co ti chnh khi phn loi theo nghip v v qu trnh sn xut? Kim ton tin cng. Kim ton cc khon u t ti chnh. Kim ton chi ph sn xut, gi thnh sn phm. Kim ton doanh thu, chu k thu tin, kt qu. Cu 61: Da trn c s no lp k hoch kim ton chi tit?

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Ni dung ca k hoch kim ton chin lc. Mc tiu kim ton. Phm vi kim ton. H thng kim sot ni b. Cu 62: Khi phn loinghip v v quy trnh sn xut kinh doanh, ni dung no trong cc ni dung di y khng thuc ni dung kim ton bo co ti chnh: Kim ton lu chuyn cc lung tin. Kim ton vn bng tin Kim ton ngun vn. Kim ton cc nghip v thanh ton. Cu 63: Phm vi kim ton l g? S gii hn v khng gian. S gii hn v thi gian. Khng gian v thi gian. Khng gian, thi gian ca i tng kim ton. Cu 64: Khi phn loi kim ton theo cc yu t, b phn cu thnh cc bo co ti chnh, ni dung no trong cc ni dung sau y khng thuc ni dung kim ton bo co ti chnh: Kim ton vn bng tin. Kim ton cc khon u t ti chnh. Kim ton cc khon n phi thu. Kim ton tin cng. Cu 65: Bo co kim ton l g? L bo co bng vn bn v kt qu kim ton do cc kim ton vin v cng ty kim ton lp trnh by kin nhn xt ca mnh v bo co ti chnh c kim ton. L bo co v kt qu kim ton ca kim ton vin. L bo co bng ming v nhng kin nhn xt ca kim ton vin. L bo co by t kin nhn xt ca kin ton vin v kt qu kim ton. Cu 66: Ni dung no trong cc ni dung sau y khng thuc ni dung phn tch bo co ti chnh, khi phn loi theo cc yu t b phn cu thnh bo co ti chnh? Kim ton hng tn kho. Kim ton ti sn c nh. Kim ton nghip v thanh ton. Kim ton vn ch s hu. Cu 67: Lp bo co kim ton thuc giai on no ca qu trnh kim ton? Lp k hoch kim ton. Hon thnh kim ton. Thc hin kim ton. Khng cu no ng. Cu 68: Trong cc ni dung di y, ni dung no khng thuc trnh t kim ton/ Lp k hoch kim ton. Su tm, la chn kim tra s liu. Thc hin kim ton. Hon thnh kim ton (lp bo co kim ton) Cu 69: Khai khng khi lng cng vic thuc gian ln chu k kim ton no? Bn hng v thu tin. Mua hng v thanh ton. Tin lng v chi ph tin lng. Khng cu no ng. Cu 70: tin hnh kim ton phai tn trong giai on no? Lp k hoch kim ton. Thc hin kim ton. Hon thnh kim ton (lp bo co kim ton). Tt c cc giai don ni trn. Cu 71: Khi kim ton vin t chi nu kin nhn xt thuc loi bo co kim ton no? Chp nhn ton b. T chi.

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Tri ngc. Chp nhn tng phn. Cu 72: Ni dung no trong cc ni dung sau y khng thc ni dung ca k hoch kim ton: Xc nh mc tiu, phm vi kim ton. Xc nh quy trnh kim ton. Su tm, la chn, kim tra d liu. D kin mc ri ro i vi h thng kim sot ni b. Cu 73: Cng vic no thuc giai on lp k hoch kim ton? Lp k hoch. Lp k hoch chi tit Son cc chng trnh kim ton. Tt c cc cu trn. Cu 74: Trong cc ni dung di y, ni dung no khng thuc ni dung c bn ca k hoch kim ton chin lc: Mc tiu, phm vi kim ton. K hoch thu thp, tm hiu hot ng sn xut kinh doanh ca doanh nghip. Mc tiu kim ton tng b phn. K hoch tm hiu h thng k ton, h thng kim sot ni b ca doanh nghip. Cu 75: Lp chng trnh kim ton da trn c s: K hoch kim ton chi tit. K hoch kim ton chin lc. K hoch sn xut kinh doanh. Bao gm a v b. Cu 76: Ni dung no trong cc ni dung sau y khng thuc ni dung ca k hoch thu thp tm hiu v hot ng sn xut kinh doanh ca doanh nghip. Mi trng, bn cht hot ng kinh doanh. Mi trng kim sot. Tnh hnh ti chnh, kt qu hot ng kinh doanh. S hnh thnh cc lung tin trong k. Cu 77: Bo co ngoi tr thuc dng ca bo co: Chp nhn ton b. Chp nhn tng phn. T chi. Tri ngc. Cu 78: Trong cc ni dung di y, ni dung no khng thuc ni dung k hoch tm hiu v h thng k ton, h thng kim sot ni b ca doanh nghip: Mi trng bn cht hot ng kinh doanh. Mi trng h thng thng tin, h thng k ton ca doanh nghip. Mi trng kim sot. Tnh hiu lc ca h thng kim sot ni b Cu 79: Ni dung phng php tm hiu h thng kim sot ni b khng bao gm ni dung no trong cc ni dung di y: Xy dng k hoch kim ton cho cc b phn. Thu thp cc thng tin c lin quan khc. nh gi tnh trng yu ca tng b phn. Xc tin k hp ng kim ton. Cu 80: Ni dung no trong cc ni dung sau y khng thuc kim ton chi tit: Xc tin k hp ng kim ton. Mc tiu kim ton tng b phn. nh gi tnh trng ywus tng b phn. Cc cng vic v th phi tin hnh. Cu 81: Trong cc cng vic c th sau y phi tin hnh kim ton chi tit, cng vic no khng thuc phm vi ny: Kim tra i chiu chng t s sch, bo co k ton. Kim k i chiu cng n, hp ng vi khch hng. Xc tin k hp ng kim ton.

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tnh ton phn tch nh gi. Cu 82: Trong cc ni dung di y, ni dung no khng phi ni dung ca k hoch kim ton chi tit: D tr kinh ph trn c s ni dung, thi gian ca tng b phn. Phn cng trch nhim cho kim ton vin. Lp trnh t thi gian tin hnh tng cng vic. Xy dng k hoch kim ton cho tng b phn. Cu 83: Ni dung no trong s cc ni dung sau y khng thuc ni dung nghin cu nh gi h thng k ton v h thng kim sot ni b: Tm hiu h thng k ton, s thay i ca h thng . Kim tra i chiu chng t s sch k ton. Kim tra vic tun th thc hin cc quy nh trong vic ghi chp k ton. Tm hiu nh gi h thng kim sot ni b. Cu 84. Khi tin hnh kim ton cc b phn ca bo co ti chnh v phn tch, nh gi bng chng kim ton, kim ton vin phi xem xt nh gi, trnh by cc kin nhn xt ca mnh theo cc ni dung no? a. Tnh hp php ca cc thng tin, bo co ti chnh so vi yu cu lut php v h thng kim ton hin hnh b. Tnh hp l ca h thng k ton v s nht qun trong vic p dng phng php k ton, trnh by thng tin c. Khi qut thc trng ti chnh v mc trung thc, hp l ca thng tin trn bo co ti chnh d. Tt c cc cu trn Cu 85. kt thc ( hon thnh ) cng vic kim ton, kim ton vin phi tin hnh gii quyt cng vic no? Lp bo co ti chnh b. Hon thnh h s kim ton c. Gii quyt cc s kin pht sinh sau khi lp bo co kim ton d. Tt c cc cng vic ni trn Cu 86. Trong cc cng vic di y, cng vic no khng thuc cng vic cn gii quyt khi kim ton vin kt thc cng vic kim ton ? a. Kim tra, i chiu chng t, s sch kim ton b. Lp bo co kim ton c. Hon chnh h s kim ton d. Gii quyt cc s kin pht sinh sau khi lp bo co kim ton Cu 87. Bo co kim ton, bo co ti chnh cn m bo cc ni dung ch yu no? a. Tiu bo co bo co kim ton, bo co ti chnh b. Tn a ch ca cng ty kim ton c. Tn a ch v xc nh bo co ti chnh c kim ton d. Tt c cc ni dung ni trn. Cu 88. Cc ni dung no trong cc ni dung sau phi c phn nh trong bo co kim ton , bo co ti chnh ? a. Cc thng l, chun mc kim ton c p dng b. kin nhn xt ca kim ton vin v bo co ti chnh c. Ngy v ch k ca kim ton vin d. Tt c cc ni dung ni trn.

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Cu 89. Cc kin nhn xt ca kim ton vin v cng ty kim ton bao gm kin no l ch yu ? a. kin chp nhn ton b b. kin chp nhn tng b phn c. kin t chi v kin tri ngc d. Tt c cc kin trn trn Cu 90. Trong cc loi bo co sau, bo co no khng thc bo co kim ton? a. Bo co kim ton chp nhn ton b b. Bo co kt qu hot ng kinh doanh c. Bo co chp nhn tng phn d. Bo co t chi v bo co tri ngc Cu 91. H s ca kim ton giao cho khch hng thng bao gm h s no? a. Bo co kim ton b. Cc bo co ti chnh c kim ton c. Th gi ban gim c, hi ng qun tr v cc ph lc km theo d. Tt c cc h s ni trn Cu 92. Trong cc h s sau, h s no khng thuc h s kim ton giao cho khch hng ? a. Hp ng kim ton b. Bo co kim ton c. Cc bo co c kim ton d. Th gi ban gim c, hi ng qun tr v cc ph lc km theo Cu 93. H s cng ty kim ton cn lu gi bao gm nhng h s no? a. Th mi, th hn kim ton v k hoch kim ton b. H ng kim ton v cc gii trnh ca cc nh qun l doanh nghip c. bo co kim ton v cc ti liu lm bng chng kim ton, cc ghi chp ca kim ton vin d. Tt c cc h s ni trn Cu 94. H s no trong cc h s sau khng thuc h s lu gi ca cng ty kim ton ? a. Th mi, th hn v k hoch kim ton b. Hp ng kim ton, cc gii trnh ca cc nh qun l doanh nghip c. Cc bo co ti chnh c kim ton d. Bo co kim ton cc ti liu lm bng chng kim ton v cc ghi chp ca cc kim ton vin Cu 95. Sau khi lp bo co kim ton, cc kim ton vin cng ty kim ton cn gii quyt cc s kin no c th pht sinh? a. Kim tra cht lng ca cng tc kim ton b. Sa cha li bo co kim ton v cc kin nhn xt do s xut ca kim ton vin c. Tin hnh hot ng kim ton li do trc t chi khng tin hnh kim ton d. Tt c cc s kin ni trn Cu 96. S kin ( cng vic ) no trong cc s kin sau pht sinh sau khi lp bo co kim ton khng thuc thm quyn gii quyt ca cc kim ton vin v cng ty kim ton ?

a. Kim tra cht lng ca cng tc kim ton b. Sa cha li bo co ti chnh c. Sa cha li bo co kim ton v kin nhn xt do s s xut ca kim ton vin d. Tin hnh hot ng kim ton li do trc t chi khng tin hnh kim ton Cu 97. Chn mu theo khi l mt trong nhng phng php ? a. Chn mu phi xc xut b. Chn mu ngu nhin c. Chn mu theo h thng d. Chn mu theo s xt on Cu 98. Da vo php duy vt bin chng kim ton hnh thnh phng php khch hng chung nghin cu cc i tng theo mt trnh t logic no? a. Nu gi thuyt v trnh by cc gi thuyt b. Xc nh ni dung, phm vi kim ton c. Nu kin nhn xt d. Tt c cc cu trn Cu 99. Nu kh nng ca mi phn t trong tng th c chn vo mu l nh nhau th l cch chn? a. H thng b. Phi xc xut c. Ngu nhin d. Theo khi Cu 100. kim ton cc s liu trn cc chng t ( ti khon s kim ton, bo co kim ton ) kim ton thng s dng phng php k thut no? a. Kim tra i chiu b. So snh cn i c. Tnh ton phn tch d. Tt c cc cu trn Cu 101. Chn mu theo phn on ch quan v khng da theo phng php my mc gi l ? a. Chn mu ngu nhin b. Chn mu phi xc xut c. Chn mu h thng d. Khng cu no ng Cu 102. Trong cc phng php k thut sau, phng php no khng thuc phng php k thut ca kim ton khi tin hnh kim ton cc s liu trn chng t? a. Kim tra i chiu b. So snh cn i c. Xc nh mc nh hng ca tng nhn t d. Tnh ton phn tch Cu 103. Phng php kim ton ngoi chng t gm?

a. iu tra phng vn b. Th nghim c. Quan st, xc nhn d. Tt c cc cu trn Cu 104. i vi cc s liu khng c phn nh trn cc chng t ( ti khon kim ton, s kim ton, bo co ti chnh ) khi tin hnh kim ton cc s liu ny, kim ton thng s dng phng php no? a. iu tra phng vn b. Th nghim, quan st c. Xc nhn d. Tt c cc cu trn Cu 105. Phng php kim ton tun th gm ? a. Cp nht theo h thng b. Th nghim chi tit v kim sot c. C 2 cu trn u sai d. C 2 cu trn u ng Cu 106. Trong cc phng php sau y, phng php no khng th p dng kim ton cc s liu khng c trn cc chng t ( ti khon s kim ton, bo co ti chnh ) ? a. iu tra phng vn b. i chiu, so snh c. Quan st, th nghim d. Xc nhn Cu 107. Chn mu cc phn t lin tip nhau to thnh 1 khi gi l ? a. Chn mu theo khi b. Chn mu tnh c c. Chn mu theo s xt on d. Khng cu no ng Cu 108. Khi s dng phng php phn tch, nh gi ngang ch yu cn tin hnh so snh, i chiu nh th no? a. So snh gia s liu k ny vi k trc b. So snh gia kt qu t c vi mc tiu t ra c. So snh gia s liu ca cc doanh nghip thuc cng 1 ngnh hoc cng phm vi lnh th d. Tt c cc cu trn Cu 109. Th nghim chi tit v kim sot l 1 trong nhng phng php kim ton no? a. Phng php kim ton tun th b. Phng php kim ton c bn c. Phng php phn tch, nh gi tng qut d. Tt c cc cu trn u sai

Cu 110. Khi phn tch nh gi dc, ngi ta thng s dng rt nhiu cc t sut ( t l ) khc nhau, cc t sut ny c th c bao gm nhng nhm no? a. Nhm t sut phn nh kh nng thanh ton b. Nhm t sut phn nh kh nng sinh li c. Nhm t sut phn nh c cu TC d. Tt c cc cu trn Cu 111. Phn tch so snh v lng theo cng 1 ch tiu l phng php? a. Phn tch nh gi dc b. Phn tch nh gi ngang c. C 2 cu trn u sai d. C (a) v (b) u ng Cu 112. Theo quan im ca kim ton phn nh kh nng thanh ton, ch yu ngi ta s dng t sut no? a. T sut kh nng thanh ton hin thi b. T sut kh nng thanh ton nhanh ( tc thi ) c. T sut kh nng thanh ton di hn d. Tt c cc cu trn Cu 113. S dng cc nhm t sut no phn tch nh gi dc? a. Nhm t sut phn nh kh nng thanh ton b. Nhm t sut phn nh kh nng sinh li c. Nhm t sut phn nh cu trc TC d. Tt c cc cu trn Cu 114. Theo quan im ca kim ton, t sut no trong s cc t sut sau khng thuc nhm cc t sut phn nh kh nng thanh ton ca doanh nghip ? a. T sut cc khon phi thu b. T sut kh nng thanh ton hin thi c. T sut kh nng thanh ton nhanh ( tc thi ) d. T sut kh nng thanh ton di hn Cu 115. So snh, i chiu s liu k ny vi k trc l phng php ? a. Chn mu b. Tun th c. Phn tch nh gi dc d. Phn tch nh gi ngang Cu 116. Theo quan im kim ton, nhm t sut phn nh cu trc ti chnh bao gm t sut no? a. T sut u t b. T sut t ti tr tng qut c. T sut t ti tr v u t TSC v u t di hn d. Tt c cc cu trn

Cu 117. Theo quan im ca kim ton, t sut no trong s cc t sut sau khng thuc nhm cc t sut phn nh cu trc ti chnh ? a. T sut u t b. T sut cc khon phi tr c. T sut ti tr tng qut d. T sut t ti tr v u t Cu 118. xc nh t sut kh nng sinh li ca ti sn v t sut kt qu kinh doanh, ngi ta thng s dng ch tiu no? a. Tng s li trc thu v chi ph li vay b. Tng gi tr ti sn bnh qun c. Doanh thu bn hng thun d. Tt c cc cu trn Cu 119. Th nghim chi tit i vi h thng kim sot ni b c tin hnh theo ni dung no? a. Th nghim chi tit v kim sot ni b b. Th nghim chi tit v kim sot x l c. Th nghim chi tit v kim sot bo v TS d. Tt c cc cu trn Cu 120. Ri ro tim tng v ri ro kim sot thng nh hng n nhng mt no ca kim ton ? a. Ni dung khi lng kim ton b. Phng php kim ton c. Phm vi, thi gian kim ton d. Tt c cc cu trn Cu hi: Nu ly chc nng kim ton lm tiu ch phn loi th kim ton c phn thnh: Kim ton tun th Kim ton bo co ti chnh Kim ton hot ng Kim ton tun th; Kim ton bo co ti chnh; Kim ton hot ng p n: D Cu hi: Nhng hnh vi c th xem l hnh vi gian ln l: Ghi chp cc nghip v khng c tht hoc gi mo chng t Ghi chp cc nghip v khng chnh xc v s hc khng c p dng nhm cc nguyn tc k ton mt cch khng c . Ghi chp cc nghip v khng c tht hoc gi mo chng t; Ghi chp cc nghip v khng chnh xc v s hc khng c ; p dng nhm cc nguyn tc k ton mt cch khng c . p n: A Cu hi: kt thc (hon thnh) cng vic kim ton, kim ton vin phi tin hnh (gii quyt) cng vic no: Lp bo co kim ton Hon chnh h s kim ton Gii quyt cc s kin pht sinh sau khi lp bo co kim ton Lp bo co kim ton; Hon chnh h s kim ton;Gii quyt cc s kin pht sinh sau khi lp bo co kim ton p n: D

1. 2. 3. 4.

1. 2. 3. 4.

1. 2. 3. 4.

p n:

Kiem+Toan Dap An

1C 2B 3D 4C 5C 6D 7A 8A 9B 10D 11D 12C

13D 14B 15A 16C 17A 18C 19A 20C 21A 22C 23A 24B

25D 26D 27D 28A 29A 30A 31B 32D 33C 34C 25E 36D

37B 38C 39C 40E 41A 42E 43D 44D 45C 46A 47A 48A

49B 50B 51D 52D 53D 54E 55D 56C 57A 58C 59D 60B

61A 62A 63D 64D 65A 66C 67B 68B 69C 70D 71B 72C

73D 74C 75D 76B 77B 78A 79D 80A 81C 82D 83B 84D

85D 86A 87D 88D 89D 90B 91D 92A 93D 94C 95D 96B

97A 98S 99C 100D 101B 102C 103D 104D 105D 106B 107A 108D

109A 110D 111B 112D 113D 114A 115D 116D 117B 118D 119D 120D