Professional Documents
Culture Documents
2.
S l vi phm.
3.
Xc minh v by t kin.
4.
1.
2.
Kim ton ni b.
3.
4.
1.
Chnh ph.
2.
Ta n.
3.
Quc hi.
4.
Tt c cc cu trn.
Cu 4: Trong cc ni dung sau y, ni dung no khng thuc kim ton tun th:
1.
2.
Kim tra tnh hnh chp hnh chnh sch, ngh quyt, quy ch
3.
4.
Kim tra vic chp hnh cc nguyn tc, cc chun mc k ton, kim ton.
Cu 5: Kim ton nh gi tnh hiu lc, hiu qu ca n v thuc loi kim ton:
1.
Tun th.
2.
Bo co ti chnh.
3.
Hot ng.
4.
Tt c cc cu trn.
Cu 6: Trong cc nguyn tc sau y, nguyn tc no khng ph hp vi nguyn tc
kim ton bo co ti chnh:
1.
2.
3.
Tun th cc chun mc kim ton v kim ton vin c thi hoi nghi ngh
nghip.
4.
1.
Tun th.
2.
Bo co ti chnh.
3.
Hot ng
4.
Khng cu no ng.
Cu 8: Khi phn loi kim ton theo ch th tin hnh kim ton, loi kim ton
no trong cc loi kim ton di y khng thuc phm vi phn loi ny?
1.
2.
3.
4.
Kim ton ni b.
Cu 9: Cuc kim ton c tin hnh c thu ph kim ton do:
1.
2.
3.
4.
Bao gm tt c cc cu trn.
Cu 10: Trong cc ni dung di y, ni dung no khng thuc kim ton ni b:
1.
2.
3.
4.
1.
2.
3.
4.
Bao gm tt c cc cu trn.
Cu 12: Trong cc chc nng di y, chc nng no khng thuc kim ton c
lp:
1.
2.
3.
4.
1.
Kim ton ni b.
2.
3.
4.
Bao gm tt c cc cu trn.
Cu 14: Mt cuc kim ton c thit k pht hin ra nhng vi phm php lut,
cc ch nh ca nh nc v cc quy nh ca cng ty ti chnh l mt cuc kim
ton:
1.
Ti chnh.
2.
Tun th.
3.
Hot ng.
4.
Tt c u sai.
Cu 15: Chun mc v tnh c lp thuc:
1.
Cc chun mc chung.
2.
3.
Cc chun mc bo co.
4.
Khng cu no ng.
Cu 16: Chun mc v lp k hoch kim ton thuc:
1.
Cc chun mc chung
2.
Cc chun mc bo co.
3.
Cc chun mc iu tra.
4.
Khng cu no ng.
Cu 17: Kim ton vin c lp thuc:
1.
2.
3.
Kim ton ni b.
4.
Khng cu no ng.
Cu 18: Trong cc s kin kinh t pht sinh trong hot ng ca doanh nghip di
y, s kin no khng thuc phm vi ni trn
1.
S kin kinh t pht sinh trong mi quan h gia doanh ngip vi bn ngoi doanh
nghip.
2.
3.
4.
1.
2.
3.
4.
Khng cu no ng.
Cu 20: Trong cc iu kin sau y, iu kin no khng thuc cc iu kin ca
c s dn liu
1.
C tht.
2.
3.
Theo c tnh.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
Bao gm tt c cc cu trn.
Cu 26: xc nh tnh trng yu ca gian ln, sai st cn da vo cn c no l
ch yu:
1.
2.
3.
4.
1.
2.
3.
4.
Tt c cc cu trn.
Cu 28: Trong tt c cc bc sau y, bc no khng thuc cc bc tin hnh
nh gi tnh trng yu?
1.
Bc lp k hoch
2.
3.
4.
1.
2.
3.
Kim sot x l.
4.
Khng cu no ng.
Cu 30: Trong cc ri ro sau y, ri ro no khng thuc ri ro kim ton:
1.
R ro ti chnh.
2.
Ri ro tim tng.
3.
Ri ro kim sot.
4.
Ri ro pht hin.
Cu 31: Gian ln l g?
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
Bao gm cc cu trn.
Cu 34: Hn ch no trong cc hn ch di y khng thuc nhng hn ch c
hu ca h thng kim sot ni b?
1.
2.
3.
4.
1.
2.
3.
4.
5.
Bao gm a v b.
Cu 36: nh gi kh nng hot ng lin tc ca doanh nghip v mt ti chnh
cn xem xt n biu hin ch yu no?
1.
2.
3.
Kh nng m rng sn xut kinh doanh, kh nng khai thc huy ng cc ngun
vn.
4.
1.
2.
3.
4.
Xuyn tc s liu.
Cu 38: Trong cc phng php di y, phng php no khng thuc phng
php ca kim ton thu thp cc bng chng kim ton
1.
2.
3.
4.
1.
2.
3.
L vic ghi chp k ton nhm ln tha thiu cc nghip v hoc p dng sai
cc nguyn tc ghi chp k ton do tnh thiu cn trng hoc trnh chuyn mn
nghip v.
4.
2.
3.
4.
Thiu bin php qun l ph hp, dch v t vn php l ti chnh, k ton, kim
ton.
5.
Tt c cc cu trn.
Cu 41: Trng yu l g?
1.
2.
3.
4.
1.
2.
3.
4.
Gi mo chng t.
5.
Bao gm a v b.
Cu 43: Cc bc tin hnh nh gi tnh trng yu gm:
1.
2.
c tnh tng s sai st trong tng b phn khon mc v ton b cc khon mc.
3.
4.
Tt c cc cu trn.
Cu 44: Ri ro kim ton gm:
1.
Ri ro kim sot.
2.
Ri ro tim tng
3.
Ri ro pht hin.
4.
Tt c cc cu trn.
Cu 45: Ri ro pht hin l g:
1.
2.
3.
L khi nim c nhng gian ln, sai st nghim trng khng c pht hin
trong giai on thc hin kim ton.
4.
1.
2.
3.
4.
1.
2.
L ri ro tim tng
3.
4.
L ri ro kim sot.
Cu 48: Trng hp no p ng yu cu ca bng chng kim ton:
1.
y , thch hp.
2.
Chnh xc.
3.
Hp l.
4.
Hp l.
Cu 49: K ton bn hng bin th tin t khch hng n bng cch khng ghi s
k ton v ghi gim n ti khon phi thu bng cch lp d phng phi thu kh i.
Hnh vi l:
1.
Sai st.
2.
Gian ln.
3.
Nhm ln.
4.
Khng cu no ng
Cu 50: Bng chng no ni chung c xem l y khi:
1.
2.
3.
Bng chng c cht lng v tnh hp l, khch quan v khng thin lch.
4.
1.
2.
3.
4.
Tt c cc cu trn.
Cu 52: Loi bng chng v thanh ton vi ngi bn c t tnh thuyt phc nht
l:
1.
2.
3.
4.
1.
2.
3.
4.
Thu thp trc tip bng cc phng php gim st tnh ton ca cc kim
ton vin c lp.
Cu 54: cc phng php thu thp bng chng kim ton l:
1.
2.
Tnh ton.
3.
4.
5.
Tt c cc cu trn.
Cu 55: Khai khng chi ph khu hao thuc gian ln ca chu k kim ton no?
1.
2.
3.
4.
Khng cu no ng.
Cu 56: Thu thp bng chng nhm:
1.
2.
3.
4.
Khng cu no ng.
Cu 57: Kim ton vin tnh ton li cc s liu l thu thp bng chng bng
phng php:
1.
Tnh ton.
2.
Quan st
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
Tt c cc cu trn.
Cu 60: Ni dung no trong cc ni dung di y khng thuc ni dung kim ton
bo co ti chnh khi phn loi theo nghip v v qu trnh sn xut?
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
Khng cu no ng.
Cu 68: Trong cc ni dung di y, ni dung no khng thuc trnh t kim ton/
1.
2.
3.
4.
1.
2.
3.
4.
Khng cu no ng.
Cu 70: tin hnh kim ton phai tn trong giai on no?
1.
2.
3.
4.
1.
2.
T chi.
3.
Tri ngc.
4.
1.
2.
3.
4.
1.
Lp k hoch.
2.
3.
4.
Tt c cc cu trn.
Cu 74: Trong cc ni dung di y, ni dung no khng thuc ni dung c bn
ca k hoch kim ton chin lc:
1.
2.
K hoch thu thp, tm hiu hot ng sn xut kinh doanh ca doanh nghip.
3.
4.
1.
2.
3.
4.
Bao gm a v b.
Cu 76: Ni dung no trong cc ni dung sau y khng thuc ni dung ca k
hoch thu thp tm hiu v hot ng sn xut kinh doanh ca doanh nghip.
1.
2.
3.
4.
1.
2.
3.
T chi.
4.
Tri ngc.
Cu 78: Trong cc ni dung di y, ni dung no khng thuc ni dung k hoch
tm hiu v h thng k ton, h thng kim sot ni b ca doanh nghip:
1.
2.
3.
4.
1.
2.
3.
4.
Cu 80: Ni dung no trong cc ni dung sau y khng thuc kim ton chi tit:
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
4.
1.
2.
3.
Kim tra vic tun th thc hin cc quy nh trong vic ghi chp k ton.
4.
b. Tnh hp l ca h thng k ton v s nht qun trong vic p dng phng php k
ton, trnh by thng tin
c. Khi qut thc trng ti chnh v mc trung thc, hp l ca thng tin trn bo co
ti chnh
d. Tt c cc cu trn
Cu 85. kt thc ( hon thnh ) cng vic kim ton, kim ton vin phi tin
hnh gii quyt cng vic no?
1.
Lp bo co ti chnh
b. Hon thnh h s kim ton
c. Gii quyt cc s kin pht sinh sau khi lp bo co kim ton
d. Tt c cc cng vic ni trn
Cu 86. Trong cc cng vic di y, cng vic no khng thuc cng vic cn gii
quyt khi kim ton vin kt thc cng vic kim ton ?
a. Kim tra, i chiu chng t, s sch kim ton
b. Lp bo co kim ton
c. Hon chnh h s kim ton
d. Gii quyt cc s kin pht sinh sau khi lp bo co kim ton
Cu 87. Bo co kim ton, bo co ti chnh cn m bo cc ni dung ch yu
no?
a. Tiu bo co bo co kim ton, bo co ti chnh
b. Tn a ch ca cng ty kim ton
c. Tn a ch v xc nh bo co ti chnh c kim ton
d. Tt c cc ni dung ni trn.
Cu 88. Cc ni dung no trong cc ni dung sau phi c phn nh trong bo co
kim ton , bo co ti chnh ?
a. Cc thng l, chun mc kim ton c p dng
d. Tin hnh hot ng kim ton li do trc t chi khng tin hnh kim ton
Cu 97. Chn mu theo khi l mt trong nhng phng php ?
a. Chn mu phi xc xut
b. Chn mu ngu nhin
c. Chn mu theo h thng
d. Chn mu theo s xt on
Cu 98. Da vo php duy vt bin chng kim ton hnh thnh phng php
khch hng chung nghin cu cc i tng theo mt trnh t logic no?
a. Nu gi thuyt v trnh by cc gi thuyt
b. Xc nh ni dung, phm vi kim ton
c. Nu kin nhn xt
d. Tt c cc cu trn
Cu 99. Nu kh nng ca mi phn t trong tng th c chn vo mu l nh
nhau th l cch chn?
a. H thng
b. Phi xc xut
c. Ngu nhin
d. Theo khi
Cu 100. kim ton cc s liu trn cc chng t ( ti khon s kim ton, bo
co kim ton ) kim ton thng s dng phng php k thut no?
a. Kim tra i chiu
b. So snh cn i
c. Tnh ton phn tch
d. Tt c cc cu trn
Cu 109. Th nghim chi tit v kim sot l 1 trong nhng phng php kim ton
no?
a. Phng php kim ton tun thsssssssss
b. Phng php kim ton c bn
c. Phng php phn tch, nh gi tng qut
d. Tt c cc cu trn u sai
Cu 110. Khi phn tch nh gi dc, ngi ta thng s dng rt nhiu cc t sut
( t l ) khc nhau, cc t sut ny c th c bao gm nhng nhm no?
a. Nhm t sut phn nh kh nng thanh ton
b. Nhm t sut phn nh kh nng sinh li
c. Nhm t sut phn nh c cu TC
d. Tt c cc cu trn
Cu 111. Phn tch so snh v lng theo cng 1 ch tiu l phng php?
a. Phn tch nh gi dc
b. Phn tch nh gi ngang
c. C 2 cu trn u sai
d. C (a) v (b) u ng
Cu 112. Theo quan im ca kim ton phn nh kh nng thanh ton, ch yu
ngi ta s dng t sut no?
a. T sut kh nng thanh ton hin thi
b. T sut kh nng thanh ton nhanh ( tc thi )
c. T sut kh nng thanh ton di hn
d. Tt c cc cu trn
Cu 113. S dng cc nhm t sut no phn tch nh gi dc?
a. Nhm t sut phn nh kh nng thanh ton
d. T sut t ti tr v u t
Cu 118. xc nh t sut kh nng sinh li ca ti sn v t sut kt qu kinh
doanh, ngi ta thng s dng ch tiu no?
a. Tng s li trc thu v chi ph li vay
b. Tng gi tr ti sn bnh qun
c. Doanh thu bn hng thun
d. Tt c cc cu trn
Cu 119. Th nghim chi tit i vi h thng kim sot ni b c tin hnh theo
ni dung no?
a. Th nghim chi tit v kim sot ni b
b. Th nghim chi tit v kim sot x l
c. Th nghim chi tit v kim sot bo v TS
d. Tt c cc cu trn
Cu 120. Ri ro tim tng v ri ro kim sot thng nh hng n nhng mt
no ca kim ton ?
a. Ni dung khi lng kim ton
b. Phng php kim ton
c. Phm vi, thi gian kim ton
d. Tt c cc cu trn
Cu hi: Nu ly chc nng kim ton lm tiu ch phn loi th kim ton c
phn thnh:
1.
2.
3.
4.
Kim ton tun th; Kim ton bo co ti chnh; Kim ton hot ng
p n: D
2.
3.
4.
1.
Lp bo co kim ton
2.
3.
4.
p n: Kiem+Toan Dap An
1C
13D
25D
37B
49B
61A
73D
85D
97A
109A
2B
14B
26D
38C
50B
62A
74C
86A
98S
110D
3D
15A
27D
39C
51D
63D
75D
87D
99C
111B
4C
16C
28A
40E
52D
64D
76B
88D
100D
112D
5C
17A
29A
41A
53D
65A
77B
89D
101B
113D
6D
18C
30A
42E
54E
66C
78A
90B
102C
114A
7A
19A
31B
43D
55D
67B
79D
91D
103D
115D
8A
20C
32D
44D
56C
68B
80A
92A
104D
116D
9B
21A
33C
45C
57A
69C
81C
93D
105D
117B
10D
22C
34C
46A
58C
70D
82D
94C
106B
118D
11D
23A
25E
47A
59D
71B
83B
95D
107A
119D
12C
24B
36D
48A
60B
72C
84D
96B
108D
120D
7.11. kin ty thuc ca kim ton vin thng lin quan n cc s kin xy ra qu
kh.
TL : Sai
GT : V lin quan n c th xy ra trong tng lai, nm ngoi kh nng kim sot ca
n v v kim ton vin.
7.12. kin ca kim ton vin a ra trn bo co kim ton v bo co ti chnh l s
m bo tuyt i rng khng c bt k s sai st no trn bo co ti chnh c
kim ton.
TL : Sai
GT : V ch m bo bo co ti chnh phn nh trung thc v hp l trn kha cnh
trng yu, c th c nhng sai st nhng l khng trng yu
7.13. Th qun l nht thit phi nh km bo co kim ton v bo co ti chnh.
TL : Sai
GT : khng nht thit phi nh km
7.14. Sau khi bo co ti chnh c cng b pht hin ra nhng s kin nh hng trng
yu i vi bo co ti chnh vo thi im k bo co ti chnh, kim ton vin s khng
phi chu bt c trch nhim no.
TL : Sai
GT : V mt hnh thc th kim ton vin khng phi chu trch nhim nhng thc cht
kim ton vin vn phi cn nhc vic pht hnh li bo co kim ton v bo co ti
chnh v iu ny cn c tho lun vi th trng n v.
7.15. Yu t ty thuc l yu t trng yu c nh hng nghim trng ti bo co ti
chnh.
TL : Sai
GT : c th a ra kin chp nhn tng phn, kin t chi hoc kin khng chp
nhn.
d. Lnh vc khc
P N :A
CHNG VI: T CHC KIM TON NI B TRONG DOANH NGHIP
La chn cu tr li ph hp:
17. Kim ton ni trc thuc:
a. B ti chnh
b. Chnh ph
c. Quc hi
d. Doanh nghip, cng ty
P N :D
18. Lnh vc kim ton ni b quan tm:
a. Kim ton tun th
b. Kim ton hot ng
c. Kim ton bo co ti chnh
d. C ba ni dung trn
P N :B
19. i tng phc v ca kim ton NB:
a. Ban Gim c
b. Cc b phn trong n v
c. Gm a v b
d. Cc khch hng bn ngoi n v
P N :A
20. Ni dung no sau y khng l chc nng ca kim ton ni b:
a. Kim tra
b. Xc nhn
c. T vn
d. X l vi phm
P N :A
21. Trnh t kim ton ni b gm
a. 5 bc
b. 4 bc
c. 3 bc
d. 6 bc
22. Loi hnh doanh nghip no c th t chc b phn kim ton ni b:
a. Cng ty t nhn
b. Doanh nghip Nh nc
c. Cng ty c phn
d. Bt k doanh nghip no c nhu cu
P N :D
CU HI TNG QUT
HI : Nhn din cc l do kim ton ca cng ty khch hng . Cho 13,14,15,16 doanh
nghip tnh khu hao TSC hot ng phc li tnh vo ch ph qun l doanh nghip
60 triu ng
Cu 13: Nghip v ny nh hng n khon mc no trong bng cn i k1 ton
a. khu hao
b. chi ph qun l doanh nghip
c. li nhun sau thu
d. cu a v c
P N :A
Cu 14: Nghip v ny nh hng n khon mc no trong bng bo co kt qu
HSXKD
a. khu hao
b. chi ph qun l doanh nghip
c. cu b v c
CC CU HI B SUNG THM
1. Cng vic no di y kim ton vin khng thc hin trc?
d. Thc hin cc th tc phn tch.
2. L do chnh ca kim ton BCTC l nhm p ng cc yu cu ca php lut?
TL : Sai.
GT : V ch kim ton tun th mi nhm p ng cc yu cu ca php lut. Mc ch
ca KT TT l xem xt vic tun th cc th tc, cc nguyn tc, cc quy nh php l ca
NN, CQ c thm quyn.
3. Mt KTV cn t ra c lp duy tr s tin cy ca cng chng?
TL : ng
GT : thu thp v nh gi cc bng chng v cc thng tin, nhm xc nhn v bo co
ng vi cc chun mc kim ton.
4. Kim ton ca c quan thu i vi doanh nghip l kim ton tun th?
TL : ng.
GT : V kim ton ca c quan thu l xem xt vic tun th cc th tc, nguyn tc, cc
qnh php l ca NN.
5. Doanh nghip c thu kim ton v nh KTV lm h BCTC khng?
TL : Sai.
GT : V khng c tnh c lp.
Chng 4: nh gi H THNG KIM SOT NI B
4.2. Loi hnh kim ton nh gi thng xuyn v tnh hiu qu ca vic thit k v
vn hnh cc chnh sch . ?:
a. Kim ton ni b. (nu l chnh sch ca doanh nghip)
b. Kim ton c lp.
c. Kim ton Nh nc. (nu l cc chnh sch ca nh nc)
4.6. Vic nh gi xem liu cc BCTC c th kim ton c hay khng nm trong
khu no trong trnh t nh gi h thng kim sot ni b :
a. Thu thp hiu bit v h thng kim sot ni b v m t chi tit h thng kim sot
ni b trn giy t lm vic.
b. nh gi ban u v ri ro kim sot lp k hoch cho cc khon mc trn BCTC.
c. Thc hin th nghim kim sot.
d. Lp bng nh gi kim sot ni b.
P N : A
4.7. Phng php tip cn thu thp hiu bit v h thng kim sot ni b v
nh gi ri ro kim sot bao gm :
a. Tip cn theo khon mc.
b. Tip cn theo chu trnh nghip v.
c. Tip cn theo cc khon mc pht sinh.
d. Tip cn theo kinh nghim.
e. Cu A, B ng.
4.8. Trong th nghim kim sot, nu cc th tc li du vt trn ti liu th nn
p dng phng php :
a. Php th Walk through.
b. Phng vn nhn vin n v v cc th tc kim sot.
c. Thc hin li cc th tc kim sot.
d. Tt c u sai.
4.11. Trong kim ton BCTC, vic nh gi ri ro kim sot, nu ri ro kim sot
c nh gi mc ti a th:
a. Kim ton vin phi da vo kim sot ni b gim bt cc th nghim trn cc s
d v nghip v.
b. Phi tng cng cc th nghim c bn pht hin nhng hnh vi gian ln v sai st.
c. Khng phi thc hin th nghim kim sot( Th nghim tun th)
d. B v C
e. A v C.
6.6/ C th chp nhn mc khng chc chn ca bng chng kim ton thu c
v:
a. Trong kim ton ch cn thu thp nhng bng chng kim ton c tnh kt lun.
b. C th kt hp bng chng kim ton t nhiu ngun khc nhau.
c. Chi ph kim tra tt c cc khon mc, c bit l kim tra cc nghip v thng xuyn
ni chung khng kinh t.
d. C b v c.
e. C 3 phng n trn.
6.9/ Cch thc no khng phi l cch thc c bn gim thiu ri ro tim tng
m h thng kim sot ni b cn thit lp:
a. C cc nhn vin c kinh nghim v trnh bao gm c cc chuyn gia bn ngoi lp
ra nhng c tnh k ton.