第 1 题
1 分Which of the following describes control risk?
ACCA · Advanced Audit and Assurance (AAA)
Planning, materiality and assessing the risk of material misstatement：练习题
5 道选择题即时批改，另有 5 道文字题附完整解题步骤，全部围绕「Planning, materiality and assessing the risk of material misstatement」。
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第 2 题
1 分During the planning phase, an auditor performs analytical procedures and notes that the inventory turnover ratio has significantly decreased compared to the prior year. Which risk of material misstatement is most likely identified by this finding?
第 3 题
1 分The risk of material misstatement (RMM) is composed of which two risks?
第 4 题
1 分Which factor would most likely lead to an increase in inherent risk at the assertion level for a specific account?
第 5 题
1 分Which of the following is an example of an inherent risk factor?
第 6 题
2 分Briefly explain the primary objective of setting performance materiality at a level lower than overall materiality for the financial statements as a whole.
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第 7 题
4 分Using the audit risk model formula, where audit risk (\( AR \)) is a product of inherent risk (\( IR \)), control risk (\( CR \)), and detection risk (\( DR \)), explain how the auditor manages \( DR \) when \( IR \) and \( CR \) are assessed as high.
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第 8 题
2 分Define detection risk in the context of an external audit.
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第 9 题
3 分List three common benchmarks used by auditors to determine materiality and provide a brief example of a type of entity where each benchmark would be most appropriate (e.g., profit-oriented vs. non-profit entities).
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第 10 题
5 分Beta Co has recently implemented a new automated inventory system. During the planning phase, the auditor learns that the system had technical glitches during the year-end transition, potentially affecting the valuation and existence of inventory.
(a) Analyze the risks of material misstatement at the assertion level for inventory.
(b) Describe the specific audit procedures that should be planned to respond to this risk.
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