2025審計的英文面試題及答案

一、單項選擇題（每題2分，共10題）1.Whichofthefollowingistheprimaryobjectiveofanaudit?A.DetectfraudB.EnsurecomplianceC.ProvideanopiniononfinancialstatementsD.ImproveinternalcontrolAnswer:C2.Auditevidenceshouldbe:A.SufficientandappropriateB.JustsufficientC.MostlyappropriateD.VoluminousAnswer:A3.Inanaudit,theauditorisresponsiblefor:A.PreparingfinancialstatementsB.DetectingallerrorsC.ExpressinganopiniononfinancialstatementsD.Runningthecompany'soperationsAnswer:C4.Whichauditapproachfocusesontestingtheinternalcontrolsfirst?A.SubstantiveapproachB.Risk-basedapproachC.Systems-basedapproachD.Compliance-basedapproachAnswer:C5.Anunqualifiedauditopinionmeans:A.ThefinancialstatementsareperfectB.TheauditorhasnoreservationsC.ThereareminorissuesbutnotsignificantD.ThecompanyishighlyprofitableAnswer:B6.Auditsamplingisusedto:A.TestalltransactionsB.SelectarepresentativeportionoftransactionsfortestingC.IgnoresmalltransactionsD.OnlytestlargetransactionsAnswer:B7.Whichofthefollowingisanexampleofaninternalcontrol?A.ExternalauditB.BankreconciliationC.ShareholdermeetingsD.MarketingcampaignsAnswer:B8.Theauditor'sreportisaddressedto:A.ThemanagementofthecompanyB.TheshareholdersofthecompanyC.TheemployeesofthecompanyD.ThegovernmentregulatorsAnswer:B9.Whatisthepurposeofamanagementletterinanaudit?A.TopraisethemanagementB.ToprovidesuggestionsforimprovementininternalcontrolC.TorequestmoreinformationfrommanagementD.ToreportfraudtomanagementAnswer:B10.Whichofthefollowingisnotatypeofauditrisk?A.InherentriskB.ControlriskC.DetectionriskD.MarketriskAnswer:D二、多項選擇題（每題2分，共10題）1.Whichofthefollowingarecomponentsofinternalcontrol?A.ControlenvironmentB.RiskassessmentC.ControlactivitiesD.InformationandcommunicationE.MonitoringAnswer:ABCDE2.Auditproceduresmayinclude:A.InspectionofdocumentsB.ObservationC.InquiryD.ConfirmationE.RecalculationAnswer:ABCDE3.Factorsaffectingauditriskinclude:A.NatureofthebusinessB.ComplexityoftransactionsC.CompetenceofmanagementD.IndustryregulationsE.SizeofthecompanyAnswer:ABCDE4.Whichofthefollowingaresourcesofauditevidence?A.AccountingrecordsB.ExternalconfirmationsC.ManagementrepresentationsD.AnalyticalproceduresE.PhysicalinspectionAnswer:ABCDE5.Thetypesofauditscanbe:A.FinancialstatementauditB.OperationalauditC.ComplianceauditD.InternalauditE.ForensicauditAnswer:ABCDE6.Inanaudit,theauditorshouldconsider:A.MaterialityB.Going-concernassumptionC.AccountingpoliciesD.Related-partytransactionsE.SubsequenteventsAnswer:ABCDE7.Whichofthefollowingcanbeusedtoreducedetectionrisk?A.IncreasethesamplesizeB.UsemoreeffectiveauditproceduresC.Improveauditor'strainingD.RelymoreoninternalcontrolE.IgnoresmalltransactionsAnswer:ABC8.Thebenefitsofaninternalauditinclude:A.ImproveinternalcontrolB.IncreaseoperationalefficiencyC.DetectfraudearlyD.EnsurecomplianceE.ProvideassurancetomanagementAnswer:ABCDE9.Auditdocumentationshould:A.BesufficienttoenableanexperiencedauditortounderstandtheworkperformedB.BeretainedforaspecifiedperiodC.IncludedetailsofauditproceduresD.ContainconclusionsreachedE.IdentifytheitemstestedAnswer:ABCDE10.Whenevaluatinginternalcontrol,theauditormay:A.TestthedesigneffectivenessB.TesttheoperatingeffectivenessC.IgnoreinternalcontrolifitisweakD.OnlytestinternalcontrolinlargecompaniesE.Relysolelyonmanagement'sassessmentAnswer:AB三、判斷題（每題2分，共10題）1.Theauditorisresponsibleforthepreparationoffinancialstatements.(False)2.Aqualifiedauditopinionmeansthefinancialstatementsarecompletelyunreliable.(False)3.Internalcontrolcancompletelyeliminatetheriskoffraud.(False)4.Auditevidencecanonlybeobtainedfrominternalsources.(False)5.Theauditormusttesteverysingletransactionduringanaudit.(False)6.Anoperationalauditfocusesonthefinancialstatementsofacompany.(False)7.Detectionriskistheriskthattheauditorfailstodetectamaterialmisstatement.(True)8.Amanagementletterisalwaysanegativeassessmentofmanagement.(False)9.Inherentriskistheriskthatexistsregardlessofinternalcontrol.(True)10.Externalauditorsareemployeesofthecompanybeingaudited.(False)四、簡答題（每題5分，共4題）1.Brieflyexplaintheconceptofmaterialityinauditing.Answer:Materialityinauditingreferstothesignificanceofanitemoranerrorinthefinancialstatements.Anitemisconsideredmaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.Auditorsusematerialitytodeterminethescopeoftheirauditproceduresandtoassesswhetherfinancialstatementsarefairlypresented.2.Whatarethemainstepsinarisk-basedauditapproach?Answer:First,identifyandassessrisks.Second,designauditproceduresbasedontheassessedrisks.Third,performtheauditprocedures.Fourth,evaluatetheresultsandformanauditopinion.3.Explaintheroleofinternalauditinacompany.Answer:Internalaudithelpsimproveinternalcontrol,ensurescompliancewithpoliciesandregulations,detectsfraudanderrorsearly,andprovidesmanagementwithassuranceabouttheeffectivenessofoperations.4.Describetheimportanceofexternalconfirmationsinanaudit.Answer:Externalconfirmationsprovideindependentevidence.Theyhelpverifytheexistenceandaccuracyofaccountbalances,transactions,andrelationshipswiththirdparties,enhancingthereliabilityofauditevidence.五、討論題（每題5分，共4題）1.Discussthechallengesfacedbyauditorsinthedigitalage.Answer:Auditorsfacechallengessuchasdealingwithbigdata,ensuringdatasecurityduringaudits,auditingnewdigitaltechnologieslikeblockchain,andadaptingtonewaccountingsoftware.2.Howcananauditorensuretheindependenceoftheaudit?Answer:Bymaintainingan