18.1 Which of the following statements is NOT correct concerning the auditor’s use of the work of a specialist?
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1 .17.2 Which of the following approaches to evaluating the reasonableness of an accounting estimate would provide insufficient audit evidence?
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2 .17.3 Which of the following types of assumptions would an auditor be concerned about when evaluating the reasonableness of an entity’s accounting estimates?
A Assumptions that are susceptible to bias B Assumptions that are consistent with prior periods C Assumptions that are insensitive to variations D Assumptions that are similar to industry guidelines
3 .17.4 Which of the following is NOT a factor that may influence estimation uncertainty?
A Management judgement B Observable or unobservable inputs C The length of any forecast period D The auditor’s professional judgement
4 .17.5 Which of the following procedures would an auditor NOT ordinarily perform in evaluating management’s accounting estimates for reasonableness?
A Develop an independent expectation of management’s estimates B Gather evidence to restate prior year estimates C Test the calculations used by management to develop the estimates
5 .18.3 The only difference between a management’s expert and an auditor’s expert is that the management’s expert is an employee of the company and the auditor’s expert is an employee of the auditor.Is this statement true or false?
A True B False
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8 .18.4 In using the work of an audit expert, an auditor referred to the expert’s findings in the auditor’s report.Under what circumstances would this be appropriate?
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9 .19.1 As part of the audit testing to satisfy the audit objective “Receivables are not overstated”, the audit senior of a manufacturing company plans a receivables confirmation.Which of the following approaches would be the most appropriate in these circumstances?
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10 .19.2 Which of the following will reduce non-sampling risk?
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