2025英文審計面試題及答案

一、單項選擇題（每題2分，共10題）1.Inauditing,whichofthefollowingistheprimaryobjective?A.Detectallfrauds.B.Expressanopiniononfinancialstatements.C.Preparefinancialstatements.D.Providetaxadvice.Answer:B2.Anaudittrailisusedto:A.Hidetransactions.B.Tracetransactionsfromsourcedocumentstofinancialstatements.C.Avoidauditing.D.Manipulatedata.Answer:B3.Whichofthefollowingisanexampleofinternalcontrol?A.Externalaudit.B.Bankreconciliation.C.Taxaudit.D.Shareholder'smeeting.Answer:B4.Samplinginauditingisusedwhen:A.Auditingtheentirepopulationistoocostlyortime-consuming.B.Theauditorwantstobelazy.C.Thereisnoneedforaccurateresults.D.Thecompanyasksforit.Answer:A5.Theauditreportisaddressedto:A.Themanagementofthecompany.B.Theshareholdersofthecompany.C.Theemployeesofthecompany.D.Thecompetitorsofthecompany.Answer:B6.Whichofthefollowingisatypeofauditrisk?A.Inherentrisk.B.Marketrisk.C.Interestraterisk.D.Currencyrisk.Answer:A7.Analyticalproceduresinauditingareusedto:A.Detectfraud.B.Evaluaterelationshipsamongfinancialdata.C.Calculatetaxamounts.D.Issueshares.Answer:B8.Whoappointstheexternalauditor?A.Themanagement.B.Theemployees.C.Theshareholders.D.Thegovernment.Answer:C9.Theconceptofmaterialityinauditingrefersto:A.Thesizeofthecompany.B.Thesignificanceofanitemoreventthatcouldinfluencetheuser'sdecision.C.Thenumberofemployees.D.Theamountofprofit.Answer:B10.Whichofthefollowingisnotapartoftheauditprocess?A.Planning.B.Execution.C.Ignoringevidence.D.Reporting.Answer:C二、多項選擇題（每題2分，共10題）1.Whichofthefollowingaresourcesofauditevidence?A.Accountingrecords.B.Confirmationsfromthirdparties.C.Managementrepresentations.D.Physicalinspection.Answer:ABCD2.Internalcontrolscanbeclassifiedintowhichofthefollowingcategories?A.Preventivecontrols.B.Detectivecontrols.C.Correctivecontrols.D.Aggressivecontrols.Answer:ABC3.Thefactorsthatmayaffecttheauditor'sassessmentofinherentriskinclude:A.Natureofthebusiness.B.Complexityoftransactions.C.Priorauditexperience.D.Competenceofmanagement.Answer:ABCD4.Whichofthefollowingaretypesofauditreports?A.Unqualifiedreport.B.Qualifiedreport.C.Adversereport.D.Disclaimerofopinionreport.Answer:ABCD5.Inauditing,theauditormayusethefollowingtechniquesforgatheringevidence:A.Inquiry.B.Observation.C.Computation.D.Analyticalreview.Answer:ABCD6.Theresponsibilitiesoftheauditcommitteemayinclude:A.Selectingtheexternalauditor.B.Reviewingtheauditplan.C.Discussingtheauditresults.D.Preparingfinancialstatements.Answer:ABC7.Auditsamplingmethodsmayinclude:A.Statisticalsampling.B.Non-statisticalsampling.C.Randomsampling.D.Haphazardsampling.Answer:ABCD8.Whichofthefollowingstatementsaretrueabouttheindependenceoftheauditor?A.Theauditorshouldbeindependentinappearance.B.Theauditorshouldbeindependentinfact.C.Independenceisimportantforthecredibilityoftheaudit.D.Independenceisnotrelevantinauditing.Answer:ABC9.Thefollowingareexamplesofauditproceduresforaccountsreceivable:A.Confirmation.B.Aginganalysis.C.Reviewofcreditmemos.D.Physicalcount.Answer:ABC10.Inthecontextofauditing,fraudcanbeclassifiedinto:A.Misappropriationofassets.B.Fraudulentfinancialreporting.C.Taxevasion.D.Employeetheft.Answer:AB三、判斷題（每題2分，共10題）1.Anauditorisresponsibleforpreventingfraud.(False)2.Internalauditismandatoryforallcompanies.(False)3.Theauditopinionisbasedonasampleoftransactions.(True)4.Aqualifiedauditreportmeansthatthefinancialstatementsarecompletelywrong.(False)5.Managementisresponsiblefortheinternalcontrolsystem.(True)6.Auditingstandardsarethesameinallcountries.(False)7.Anunqualifiedauditreportisalwaysasignofaperfectcompany.(False)8.Theauditorhastoauditeverysingletransaction.(False)9.Externalauditorsareemployeesofthecompanybeingaudited.(False)10.Auditevidenceshouldbesufficientandappropriate.(True)四、簡答題（每題5分，共4題）1.Brieflyexplaintheroleofanexternalauditor.Answer:Theexternalauditorisindependentofthecompanybeingaudited.Theirroleistoexaminethefinancialstatements,assesstheinternalcontrols,gathersufficientandappropriateauditevidence,andexpressanopiniononwhetherthefinancialstatementsarefairlypresentedinaccordancewiththeapplicableaccountingstandards.2.Whatistheimportanceofinternalcontrolinauditing?Answer:Internalcontrolisimportantasithelpsinpreventinganddetectingerrorsandfrauds,ensuringthereliabilityoffinancialreporting,safeguardingassets,andpromotingoperationalefficiency.Italsoprovidesaframeworkwithinwhichthecompany'sactivitiesarecarriedout,whichisusefulfortheauditorinassessingrisks.3.Defineauditrisk.Answer:Auditriskistheriskthattheauditormayexpressaninappropriateauditopinion.Itisacombinationofinherentrisk(riskduetothenatureofthebusinessetc.),controlrisk(riskthatinternalcontrolswillnotpreventordetectmisstatements),anddetectionrisk(riskthattheauditor'sprocedureswillnotdetectmisstatements).4.Whatarethemainstepsintheauditprocess?Answer:Themainstepsareplanning(includingunderstandingtheclient,assessingrisksetc.),execution(gatheringevidencethroughvariousprocedures),evaluation(assessingtheevidenceandtheresults)andreporting(issuingtheauditreport).五、討論題（每題5分，共4題）1.Discussthechallengesfacedbyauditorsindetectingfraud.Answer:Auditorsfacechallengeslikesophisticatedfraudschemes,collusionamongemployeeswhichmakesithardtodetect,managementoverrideofcontrols,limitedaccesstocertaininformation,andthefactthatfraudmaybeconcealedwithincomplextransactions.2.Howcananauditorensuretheindependenceinanauditengagement?Answer:Byfollowingethicalguidelines,nothavingfinancialorotherimproperrelationshipswiththeclient,rotatingauditstaffperiodically,andhavingapropergove