CU HI TRC NGHIM 1) Mc ch ca kim ton bo co ti chnh (BCTC) l lm tng tin cy ca BCTC c kim ton ?

? sai 2) Vic lp nh khon sai ch l do s yu km v trnh ca nhn vin k ton ? sai gian ln 3) Theo chun mc k ton quc t, nu c s mu thun trong khi vn dng gia c s dn tch v nguyn tc thn trng, n v s phi u tin p dng : a) C s dn tch. b) Nguyn tc thn trng. c) Ty theo tng trng hp c th m quyt nh. d) Ty theo quy nh ca tng quc gia. 4) S khc bit c bn gia kim ton c lp v kim ton ni b l: a) Kim ton c lp do ngi bn ngoi n v thc hin, kim ton ni b do ngi ca n v tin hnh. b) Kim ton c lp c thu ph, kim ton ni b khng thu ph. c) Kim ton c lp phc v cho ngi bn ngoi n v, kim ton ni b phc v cho n v. d) Kim ton c lp tin hnh sau khi kt thc nin , kim ton ni b tin hnh khi cn thit. 5) Mc ch chnh ca kim ton hot ng l : a) Bo m cc th tc kim sot ni b c thc hin ng n. b) nh gi mt hot ng xem c hu hiu v hiu qu hay khng ? c) Cung cp kt qu kim ton ni b v k ton cho cc nh qun l. d) Tr gip cho vic kim ton ca kim ton vin c lp (KTV). 6) Chun mc kim ton l : a) Cc th tc thu thp bng chng kim ton. b) Thc o cht lng cng vic ca KTV. c) Cc mc tiu ca kim ton phi tun th. d) 3 cu trn u ng. 7) Khi KTV chnh yu cu cc KTV ph lp bo co v cc cng vic thc hin trong tun, l vic thc hin chun mc kim ton lin quan n : a) S c lp khch quan. b) lp k hoch kim ton. c) S gim st y . d) 3 cu trn u ng. 8) o c ngh nghip l vn : a) Khuyn khch KTV thc hin c khen thng. b) KTV cn tun theo gi uy tn ngh nghip. c) KTV cn chp hnh v l i hi ca lut php. d) cu a v b ng. 9) H thng kim sot ni b c thit lp ti n v : a) thc hin cc mc tiu ca n v. b) Phc v cho b phn kim ton ni b.
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c) Thc hin ch ti chnh k ton ca Nh nc. d) Gip KTV c lp xy dng k hoch kim ton. 10) Ni chung, mt yu km ca kim sot ni b c th nh ngha l tnh trng khi m sai phm trng yu khng c pht hin kp thi do : a) KTV c lp trong qu trnh nh gi h thng kim sot ni b ca n v. b) K ton trng ca n v khi kimtra k ton. c) Cc nhn vin ca n v trong qu trnh thc hin chc nng ca mnh. d) kim ton vin ni b khi tin hnh kim ton. 11) KTV c lp xem xt h thng kim sot ni b l nhm : a) Xc nh ni dung, thi gian, phm vi ca cng vic kim ton. b) nh g kt qu ca cng vic qun l. c) Duy tr mt thi c lp i vi cc vn lin quan n vic kim ton. d) Ba cu trn u ng. 12) KTV s thit k v thc hin cc th nghim kim sot khi : a) Kim sot ni b ca n v yu km. b) Cn thu thp bng chng v s hu hiu ca h thng kim sot ni b. c) Ri ro kim sot c nh gi l cao. d) Ba cu trn u ng. 13) Thng tin v cc yu km ca kim sot ni do KTV gi cho n v : a) Phi bao gm mi yu km trong kim sot ni b. b) L mc tiu chnh trong kim sot ni b. c) L vn ph trong vic tm hiu v nh gi kim sot ni b. d) Cu a v c ng. 14) Mt chng trnh kim ton c xem l l tng : a) Tn t chi ph nht. b) Ph hp vi cc c th ca n v nht. c) Bo m pht hin mi gian ln v sai st. d) Khng th tn ti mt chng trnh l tng trong thc t. 15) Ri ro kim ton l loi ri ro : a) Khi KTV nhn xt BCTC ca n v c trnh by trung thc. b) Khi KTV khng pht hin c mi sai phm trong cng tc k ton n v. c) Khi KTV nhn xt khng xc ng v BCTC v gp phi sai lm nghim trng. d) 3 cu trn u sai. 16) Vic khng pht hin c mt sai lch trng yu v s tin trn BCTC l loi ri ro m KTV c th gim bng cch thc hin : a) Th nghim c bn. b) th nghim kim sot. c) nh gi h thng kim sot ni b. d) Yu cu n v cung cp th gii trnh ca gim c.
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17) Trong cc bng chng kim ton sau y th loi no c tin cy cao nht: a) Ha n bn hng ca n v. b) Th xc nhn ca tam nhn gi cho KTV. c) Ha n ca nh cung cp cho n v lu tr. d) Th gii trnh ca gim c. 18) Vic kim tra ti liu v mt loi nghip v t khi pht sinh n khi vo s sch s cung cp bng chng v : a) S chnh xc ca s liu trn s sch k ton. b) S sch ghi chp y cc nghip v pht sinh. c) Cc nghip v ghi chp trn s sch l c thc. d) C ba cu trn u ng. 19) Vic kim k ti sn c nh ca n v cung cp bng chng v : a) S hin hu trn thc t ca ti sn c nh. b) S chnh xc ca gi tr ti sn c nh hin c. c) Cc ti sn c nh thuc quyn s hu ca n v. d) 3 cu trn u ng. 20) Doanh thu bn hng ghi s khng ng nin l sai phm do : a) S thiu st. b) Nhm ln khi chuyn s. c) Tnh ton sai. d) 3 cu trn u sai. 21) xem cc nghip v mua hng c b khai vt hay khng, KTV nn chn mu kim tra t : a) Cc phiu nhp kho. b) Cc th kho. c) Cc n t mua hng. d) S ci. 22) Th xc nhn ca khch hng ng v s n l bng chng v : a) Kh nng thu hi c mn n. b) Khon phi thu l c thc. c) Tui ca mn n c ghi chp ng. d) 3 cu trn u ng. 23) Di y l cc nghip v lin quan n khon mc Hng tn kho, bn hy in cc ch ng hay sai vo cc di y : Nghip v mua hng Nghip v bn hng Ghi chp Kim k ng / Sai Ghi chp Kim k ng / Sai a Khng Khng e Khng C b C Khng f C C c khng C g Khng Khng d C C h C Khng
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