系列之四：D类
问答题George took a test of a certain number of questions, each question having the same value. He answered 10 questions incorrectly. This resulted in an accuracy score of 60%. How many questions were in the test?
题目
相似问题和答案
第1题：
(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?
(3 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
(ii) Actuarial services to an audit client
IFAC’s ‘Code of Ethics for Professional Accountants’ does not deal specifically with actuarial valuation services but with
valuation services in general.
A valuation comprises:
■ making assumptions about the future;
■ applying certain methodologies and techniques;
■ computing a value (or range of values) for an asset, a liability or for a business as a whole.
A self-review threat may be created when a firm or network firm2 performs a valuation for a financial statement audit
client that is to be incorporated into the client’s financial statements.
As an actuarial valuation service is likely to involve the valuation of matters material to the financial statements (e.g. the
present value of obligations) and the valuation involves a significant degree of subjectivity (e.g. length of service), the
self-review threat created cannot be reduced to an acceptable level of the application of any safeguard. Accordingly:
■ such valuation services should not be provided; or
■ the firm should withdraw from the financial statement audit engagement.
If the net liability was not material to the financial statements the self-review threat may be reduced to an acceptable
level by the application of safeguards such as:
■ involving an additional professional accountant who was not a member of the audit team to review the work done
by the actuary;
■ confirming with the audit client their understanding of the underlying assumptions of the valuation and the
methodology to be used and obtaining approval for their use;
■ obtaining the audit client‘s acknowledgement of responsibility for the results of the work performed by the firm; and
■ making arrangements so that the partner providing the actuarial services does not participate in the audit
engagement.
第2题：
Passage Three
The war had begun, and George had joined the air force. He wanted to be a pilot and after some months he managed to get to the air force training school, where they taught pilots to fly'.
There, the first thing that new students had to do was to be taken up in a plane by an experienced pi lot, to give them some ideas what it felt like. Even those who had traveled as passengers in commercial (商业的 ) airline planes before found it strange to be in the cockpit (驾驶舱)of a small fighter plane, and most of the students felt nervous.
The officer who had to take the students up for their first flight allowed them to fly the plane for a few seconds if' they wanted to and if they were not too frightened to try, but be was always ready to take over as soon as the plane started to do dangerous things.
George was one of those who took over the controls of the plane when he went up in it for the first time, and after the officer had taken them [Yom him again. George thought that he had better ask a few questions to show how interested he was and how much he wanted to learn to fly. There were a number of instruments (仪表) in front of him, so he chose one and asked the officer what it was. The officer looked at him strangely for a moment and then answered, "That is the clock."
44. George went to the air torte training school because he wanted ______.
A. to fight the war
B. to fly
C. to be pilot
D. to be a passenger
44．答案为C 此考题为细节题。根据文章第1段第2句He wanted to be a pilot and after some months he managed to get to the air force training school，可以断定C正确。
第3题：
A. with
B. for
C. to
D. at
第4题：
B．content validity
C．test reliability
D．scorer reliability
第5题：
A、however
B、therefore
C、nevertheless
D、furthermore
第6题：
(iii) Can internal audit services be undertaken for an audit client? (4 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
(iii) Internal audit services
A self-review threat may be created when a firm, or network firm, provides internal audit services to a financial statement
audit client. Internal audit services may comprise:
■ an extension of the firm’s audit service beyond requirements of International Standards on Auditing (ISAs);
■ assistance in the performance of a client’s internal audit activities; or
■ outsourcing of the activities.
The nature of the service must be considered in evaluating any threats to independence. (For this purpose, internal audit
services do not include operational internal audit services unrelated to the internal accounting controls, financial systems
or financial statements.)
Services involving an extension of the procedures required to conduct a financial statement audit in accordance with
ISAs would not be considered to impair independence with respect to the audit client provided that the firm’s or network
firm’s personnel do not act or appear to act in a capacity equivalent to a member of audit client management.
When the firm, or a network firm, provides an audit client with assistance in the performance of internal audit activities
or undertakes the outsourcing, any self-review threat created may be reduced to an acceptable level by a clear separation
of:
■ the management and control of the internal audit by client management;
■ the internal audit activities.
Performing a significant portion of an audit client’s internal audit activities may create a self-review threat. Appropriate
safeguards should include the audit client’s acknowledgement of its responsibilities for establishing, maintaining and
monitoring the system of internal controls.
Other safeguards include:
■ the audit client designating a competent employee, preferably within senior management, to be responsible for
internal audit activities;
■ the audit client, audit committee or supervisory body approving the scope, risk and frequency of internal audit
work;
■ the audit client being responsible for evaluating and determining which recommendations of the firm should be
implemented;
■ the audit client evaluating the adequacy of the internal audit procedures performed and the resultant findings by
obtaining and acting on reports from the firm; and
■ appropriate reporting of findings and recommendations resulting from the internal audit activities to the audit
committee or supervisory body.
Consideration should also be given to whether such non-assurance services should be provided only by personnel not
involved in the financial statement audit engagement and with different reporting lines within the firm.
第7题：
A.the number of cities in each state
B.the number of families in each state
C.the size of population in each state
D.the size of cities in each state
第8题：
George avoided ______ questions about his drug use.
A. to answer
B. answered
C. answer
D. answering
avoid doing sth．回避、避免。乔治回避有关毒品使用的问题。
第9题：
All wire rope used in shipboard cargo gear must be identified and described in a certificate. The certificate shall certify all of the following EXCEPT the ______.
A.date of the test
B.load at which a test sample broke
C.name of the vessel
D.number of strands and of wires in each strand
在船上货物设备上所有使用的钢丝绳必须被鉴别和签发证书。证书证明所有下列情况除了船名。
第10题：
An administrator wants to test the performance of an application at different memory sizes. What is the most effective way to perform the test and collect statistical information for each test？（）
- A、Run DLPAR to change the LPAR memory for each test.
- B、Run rmss command to simulate different memory for each test.
- C、Run chdev command to limit the system memory size for each test.
- D、Run chattr command to limit the system memory size for each test.
正确答案:B