The two requirements crucial to achieving audit efficiency and effectiveness with a computer are selecting:
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1 .When a former partner of a registered public accounting firm who left the firm two years ago accepts a financial reporting oversight role at an issuer audit client, the independence of the registered public accounting firm is considered impaired unless which of the following is true?
A The former partner was employed by the registered public accounting firm for a period of 2 years or less. B The former partner exerts only limited influence over the registered public accounting firm's operations and financial policies. C The former partner discloses the relationship to the issuer...
2 .While performing certain non-audit services for an insurance company, a professional accountant is asked to recommend the appropriate accounting treatment for a weather hedge transaction. The accountant has worked with financial hedges but has no experience with weather hedges. Which of the following actions by the accountant would be in compliance with the IFAC Code of Ethics for Professional Accountants?
A Agree to recommend the appropriate accounting treatment after performing sufficient research on weather hedges. B Refuse to conduct the research and make a recommendation, because of insufficient experience. C Agree with the accounting treatment recommended by the company's hedge fund trader. D Re...
3 .An audit supervisor reviewed the work performed by the staff to determine if the audit was adequately performed. The supervisor accomplished this by primarily reviewing which of the following?
A Financial statements. B Analytical procedures. C Working papers. D Checklists.
4 .Which of the following factors would most likely influence the form and extent of the auditor’s documentation of an entity’s internal control environment?
A Amount of audit work performed at an interim date. B Complexity and size of the entity. C Results of verifying material account balances. D Amount of audit work performed by the internal auditor.
5 .Which of the following statements is not true of the test data approach to testing an accounting system?
A The test data need consist of only those valid and invalid conditions that interest the auditor. B Test data are processed by the client's computer programs under the auditor's control. C The test data must consist of all possible valid and invalid conditions. D Only one transaction of each type n...
7 .Which of the following statements is a standard applicable to financial statement audits in accordance with Government Auditing Standards?
A An auditor should briefly describe in the auditor's report the method of statistical sampling used in performing tests of controls and substantive tests. B An auditor should determine the extent to which the entity's programs achieve the desired level of results. C An auditor should assess whether...
8 .For financial statement audits, generally accepted government auditing standards (GAGAS) incorporate the Statements on Auditing Standards (SAS) that are issued by the AICPA. GAGAS prescribe additional standards on:Direct reportingof illegal actsReporting oninternal controls
A No.........Yes B No.........No C Yes........No D Yes........Yes
9 .Each of the following is an ethical principle that should guide the work of auditors in the conduct of audits under government auditing standards, except:
A Materiality. B The public interest. C Proper use of government information. D Integrity.
10 .The scope of audits of recipients of federal financial assistance in accordance with federal audit regulations varies. Which of the following elements do these audits have in common?
A The auditor is required to disclose all situations and transactions that could be indicative of fraud, abuse, and illegal acts to the federal inspector general. B The accounts should be 100% verified by substantive tests because certain statistical sampling applications are not permitted. C The au...
