CFA协会ESG考试题库第四章 ESG题库习题集
Chapter 5 Governance Factors 模拟试题11-20
11. What type of stock is addressed in the document as potentially causing entrenchment of certain groups within a company?
a) Dual-class stock
b) Common stock
c) Preferred stock
d) Restricted stock
12. In France, what type of firms are typically involved in the joint audit of financial statements?
a) Two firms from the Big Four
b) Two firms from the next tier of auditing firms
c) One firm from the Big Four and one from the next tier of firms
d) Two firms from the same tier of auditing firms
13. What is the purpose of double voting rights in French companies?
a) To establish management control
b) To limit the influence of minority shareholders
c) To encourage long-term investment from institutional investors
d) To attract more foreign shareholders
14. What natural human behaviors can pose a challenge to the role of auditors?
a) Seeking consensus and avoiding confrontation
b) Focusing on efficiency and profitability
c) Challenging the audited entity’s information
d) Working independently within a team
15. What proposal by Sir Donald Brydon aims to improve coordination between internal and external audits?
a) Annual audit and assurance plan
b) Increased liability for auditors
c) Mandatory rotation of auditors
d) Enhanced sampling process
16. What does a “graduated audit” in auditor reports refer to?
a) Discussion of key areas of judgment in the accounts
b) Detailed analysis of financial controls
c) Independent oversight of the accounts
d) Disclosure of non-audit services contracts
17. What factor contributes to auditors often being included in lawsuits associated with corporate failures?
a) Deep-pocketed resources
b) Limited liability partnership
c) Lack of regulation
d) Failure to disclose crucial information
18. Why is the liability risk for auditors sometimes questioned?
a) Most cases are settled privately
b) Auditors enjoy limited liability partnership benefits
c) Auditors rarely face significant liability
d) Liability risk is dictated by the courts
19. What does the sampling process in audit work assess?
a) Accuracy of underlying numbers
b) Efficiency of the audit budget
c) Quality of financial controls
d) Company’s internal audit processes
20. How is the concentration of the audit market described in the document?
a) Beneficial for auditor independence
b) Promoting healthy competition
c) A challenge for auditor independence and effectiveness
d) Necessary for efficient audit processes
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