CPA-03138An auditor is considering whether the omission of a substantive procedure considered necessary at the time of an audit may impair the auditor's present ability to support the previously expressed opinion. The auditor need not apply the omitted procedure if the:
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3 .CPA-06867Which of the following actions should a CPA firm take to comply with the AICPA's quality control standards?
A Use attributes sampling techniques in testing internal controls. B Establish policies to ensure that the audit work meets applicable professional standards. C Consider inherent risk and control risk before determining detection risk. D Establish procedures that comply with the standards of the Sar...
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5 .CPA-03110Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?
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A Omitted disclosures required by GAAP are not material. B Financial statements will not be used to obtain credit. C Financial statements will not be presented in comparative form with those of the prior period. D Financial statements will not be disclosed to a non-CPA financial planner.
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