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103 年 - TOEIC單字測驗 80. Auditing#21528 

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1.1 The purpose of an audit is to gather and evaluate evidence in order to form an opinion on the ....... of a company's financial statements.
(A) rationality
(B) realization
(C) reliability
(D) responsibility
2.2 The audit ....... is usually no more than a page in length and is attached to the financial statements.
(A) report
(B) response
(C) result
(D) review
3.3 Auditors are not responsible for the ....... of the financial statements of an company.
(A) evaluation
(B) examination
(C) position
(D) preparation
4.4 In the financial statements, the company implicitly states that all items, account balances and transactions are ....... valid, complete and accurate.
(A) essentially
(B) generally
(C) materially
(D) precisely
5.5 An error in ....... is committed when the financial statements include an item that should not be included.
(A) accuracy
(B) auditing
(C) completeness
(D) validity
6.6 An error in ....... is committed when the financial statements do not include an item which should be included.
(A) accuracy
(B) auditing
(C) completeness
(D) validity
7.7 An error in ....... is committed when the financial statements include incorrect information about an item that should be included.
(A) accuracy
(B) auditing
(C) completeness
(D) validity
8.8 One of the principal goals of the auditor is to add ....... to this assertion.
(A) credentials
(B) credibility
(C) creditworthiness
(D) credulity
9.9 Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are significantly ........
(A) misstated
(B) overstated
(C) restated
(D) understated
10.10 In addition to the financial statements, the auditor also examines the company's internal ....... procedures for effectiveness.
(A) coherence
(B) command
(C) control
(D) correspondence