The primary evidence regarding year-end cash balances in the financial statements is documented in the:
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1 .Which of the following is least likely to be included in an examination report related to a financial projection?
A An indication that had the accountants performed additional procedures, other matters might have come to their attention that would have been reported. B A statement that the report is intended solely for the information and use of specified parties. C An opinion that the underlying assumptions pr...
2 .An auditor should obtain knowledge of a client's information and communication system in order to understand each of the following, except:
A The process used to prepare financial statements. B The means used by an entity to communicate financial reporting roles to its staff. C The means used by an entity to ensure that management directives are carried out. D How transactions are initiated, processed, and reported.
3 .Which of the following audit techniques ordinarily would provide an auditor with the least assurance about the operating effectiveness of an internal control activity?
A Inquiry of client personnel. B Observation of client personnel. C Inspection of documents and reports. D Preparation of system flowcharts.
4 .Proper authorization of write-offs of uncollectible accounts should be approved in which of the following departments?
A Treasurer. B Credit. C Accounts payable. D Accounts receivable.
5 .Which of the following statements is correct concerning the use of negative confirmation requests?
A Negative confirmation requests are effective when understatements of account balances are suspected. B Unreturned negative confirmation requests indicate that alternative procedures are necessary. C Negative confirmation requests are effective when detection risk is low. D Unreturned negative conf...
7 .Which of the following is not a reason justifying the use of accounting estimates?
A Data about past events cannot be accumulated in a cost-effective manner. B Data about future events cannot be accumulated in a cost-effective manner. C Data about past events cannot be accumulated in a timely manner. D The valuation or measurement of some accounts is uncertain pending the outcome ...
8 .The risk of incorrect acceptance and the likelihood of assessing control risk too low relate to the:
A Effectiveness of the audit. B Efficiency of the audit. C Preliminary estimates of materiality levels. D Allowable risk of tolerable misstatement.
9 .Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over financial reporting?
A A consulting engagement to provide constructive advice to the entity on its internal control. B A prospective engagement to project, for a period of time not to exceed one year, and report on the expected benefits of the entity's internal control. C A review engagement to render limited assurance ...
10 .According to the SEC, members of an issuer's audit committee may not:
A Be responsible for the compensation of any registered public accounting firm employed by the registrant to provide an audit report. B Establish procedures for employees to anonymously report fraud. C Accept any consulting, advisory, or other compensatory fee from the registrant for services other ...
