Regardless of the assessed level of control risk, an auditor would perform some:
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1 .Which of the following procedures would an auditor most likely include in the initial planning of a financial statement audit?
A Obtaining a written representation letter from the client's management. B Considering whether the client's accounting estimates are reasonable in the circumstances. C Examining documents to detect any noncompliance with laws and regulations having a material effect on the financial statements. D D...
2 .For which of the following judgments may an independent auditor share responsibility with an entity's internal auditor who is assessed to be both competent and objective?Assessment ofinherent riskAssessment ofcontrol risk
A No.........No B Yes........Yes C Yes........No D No.........Yes
3 .Which of the following statements is correct about the auditor's use of the work of a specialist?
A The auditor should obtain an understanding of the methods and assumptions used by the specialist. B The auditor is required to perform substantive procedures to verify the specialist's assumptions and findings. C The client should not have an understanding of the nature of the work to be performed...
4 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor most likely would increase the:
A Extent of tests of details. B Level of detection risk. C Extent of tests of controls. D Level of inherent risk.
5 .As the acceptable level of detection risk decreases, an auditor may:
A Eliminate the assessed level of inherent risk from consideration as a planning factor. B Postpone the planned timing of substantive tests from interim dates to the year-end. C Lower the assessed level of control risk. D Reduce substantive testing by relying on the assessments of inherent risk and ...
7 .An auditor who discovers that client employees have committed an act of noncompliance with laws and regulations that has a material effect on the client's financial statements most likely would withdraw from the engagement if:
A The auditor has already assessed control risk at a high level. B The client does not take the remedial action that the auditor considers necessary. C The act of noncompliance is a violation of generally accepted accounting principles. D The act of noncompliance was committed during a prior year th...
8 .Analytical procedures used in planning an audit should focus on:
A Providing assurance that potential material misstatements will be identified. B Reducing the scope of tests of controls and substantive tests. C Enhancing the auditor's understanding of the client's business. D Assessing the adequacy of the available audit evidence.
9 .An auditor of a nonissuer should design tests of details to ensure that sufficient audit evidence supports which of the following?
A The planned level of assurance at the relevant assertion level. B The planned level of control risk. C Management's assertions that internal controls exist and are operating efficiently. D The effectiveness of internal controls.
10 .Management philosophy and operating style most likely would have a significant influence on an entity's control environment when:
A Management is dominated by one individual. B The internal auditor reports directly to management. C Accurate management job descriptions delineate specific duties. D Those charged with governance actively oversee the financial reporting process.
