Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit（）
A. possess appropriate competence and capabilities
B. comply with ethical requirements
C. plan work and supervise assistants
D. maintain professional skepticism and exercise professional judgment
查看答案
Which of the following audits can be regarded as generally being a compliance audit（）
A. IRS agents’ examinations of taxpayer returns
B. GAO auditor’s evaluation of the computer operations of governmental units
C. an internal auditor’s review of a company’s payroll authorization procedures
D. a CPA firm’s audit of a public company
When the auditor scans the sales journal looking for large and unusual transactions, he is gathering what type of evidence（）
A. inspection
B. recalculation
C. physical examination
D. analytical procedures
The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements that are not__ are detected（）
A. important to the financial statements
B. statistically significant to the financial statements
C. material to the financial statements
D. identified by the client
Two determinants of the persuasiveness of evidence are（）
A. competence and sufficiency
B. relevance and reliability
C. appropriateness and sufficiency
D. independence and effectiveness
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