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TOEIC - Test 80

Choose the word or phrase that best completes the blank in each sentence. Chọn từ hoặc cụm từ đúng nhất cho mỗi câu.

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-	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-	Auditors are not responsible for the ....... of the financial statements of an company.
	A -	evaluation
	B -	examination
	C -	position
	D -	preparation
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-	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-	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-	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-	One of the principal goals of the auditor is to add ....... to this assertion.
	A -	credentials
	B -	credibility
	C -	creditworthiness
	D -	credulity
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-	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

[Người đăng: Dương Quốc Đoàn - ST]

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