题目内容
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[多选题]
During a Customs external audit, the Customs may check().
A.account books
B.account vouchers,
C.Customs declaration forms
D.import and export goods
提问人：网友Dume2020
发布时间：2022-06-18
题目内容
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更多“During a Customs external audi…”相关的问题
第1题
Normally, the Customs notifies in advance the audited of an external audit by delivering a Notice of Customs External Auditing.（)
第2题
X Co has an internal audit function. The external auditor has concluded that the internal
audit function does not apply a systematic and disciplined approach to its work. How does this affect the extent to which the external auditor can rely on the work of the internal audit function？
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A、The external auditor must not use the work of the internal audit function.
B、The external auditor can use the work of the internal audit function provided the individuals have been assessed as competent .
C、The external auditor can use the work of the internal audit function provided the organisational status of the function supports its objectivity.
D、The external auditor can use work performed by the internal audit function which relates to low risk areas of the external audit only.
第3题
X Co has an internal audit function. The external auditor has concluded that the internal
audit function does not apply a systematic and disciplined approach to its work.How does this affect the extent to which the external auditor can rely on the work of the internal audit function？
点击查看答案
A．The external auditor must not use the work of the internal audit function．
B．The external auditor can use the work of the internal audit function provided the individuals have been assessed as competent ．
C．The external auditor can use the work of the internal audit function provided the organisational status of the function supports its objectivity．
D．The external auditor can use work performed by the internal audit function which relates to low risk areas of the external audit only ．
第4题
The auditor must gather sufficient and appropriate evidence during the course of the audit. Sufficient evidence must:
A．be well documented and cross-referenced in the audit documents．
B．be based on sources that are external to company．
C．provide evidence that prove or disprove an audit objective/assertion．
D．be persuasive enough to enable the auditor to issue an audit report．
第7题
The process of performing an internal audit, compared to the external audit, provides more
opportunity for participants to understand how their jobs, departments and divisions fit into the whole organization.
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第8题
BJM CO The following scenario relates to questions...
BJM CO The following scenario relates to questions 11 – 15. You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago. BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned. Despite running a successful company, BJM’s Board have often needed to be reminded of some fundamental principles and you often have to explain key concepts. Which of the following statements best defines the external audit？
A、The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B、The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C、The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D、The external audit provides negative assurance on the truth and fairness of a company's financial statements.
第9题
1. Which of the following statements are correct with regard to the relationship between the audit plan and the audit strategy for an external audit engagement？ （1) The audit plan should be developed
A．(1) and (3)
B．(2) only
C．(3) and (4)
D．(4) only
