What is an audit programme?
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4 .What document usually forms the basis of the audit team briefing?
A An engagement letter B An audit planning memorandum C An audit programme
5 .According to International Standards on Auditing, which of the following is theobjective of planning an audit?
A To perform the audit in an effective manner B To formulate and agree a timetable with the client C To ensure that the audit team know what is expected of them
7 .Which of the following statements is FALSE with regard to audit planning?
A It helps the auditors to devote appropriate attention to important areas of thefinancial statements B It helps the auditor to properly organise and manage the audit engagement, so that itis performed in an effective manner C It provides assurance to the auditor that the risk of a material misstate...
8 .Which of the following should an auditor consider when developing an overall auditstrategy?
A Whether the allowance for sampling risk exceeds the achieved upper precision limit. B Findings from substantive tests performed at interim dates C Whether the inquiry of the client’s solicitor identifies any litigation, claims, orassessments not disclosed in the financial statements D Preliminar...
9 .Under what circumstances would an auditor be most likely to perform substantiveprocedures at an interim date?
A The account being tested fluctuates based on management’s discretion B The account being tested has very little activity from year to year C The account being tested has a high level of inherent risk and control risk D The account being tested is not reasonably predictable in terms of its relati...
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