Because of the risk of material misstatement, an audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of:
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1 .According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
A Comparability and materiality. B Faithful representation and relevance C Neutrality and verifiability. D Understandability and timeliness.
2 .Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?
A An auditor may not draft an entity's financial statements based on information from management's accounting system B The adoption of sound accounting policies is an implicit part of an auditor's responsibilities C Making suggestions that are adopted about an entity's internal control environment i...
3 .According to the FASB and IASB conceptual frameworks, which of the following is an enhancing qualitative characteristic?
A Timeliness. B Completeness. C Neutrality. D Materiality.
4 .Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
A A Journal of Accountancy article discussing implementation of a new standard. B General guidance provided by a Statement on Auditing Standards C Specific guidance provided by an interpretation of a Statement on Auditing Standards. D An AICPA audit and accounting guide that provides specific guidan...
5 .According to the FASB and IASB conceptual frameworks, the quality of information that helps users forecast future outcomes is:
A Confirming value. B Representational faithfulness. C Predictive value. D Neutrality.
7 .Which of the following characteristics enhances relevance and faithful representation?
A Materiality. B Neutrality. C Predictive value. D Timeliness.
8 .Under U.S. auditing standards, when an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except:
A The auditor’s conclusion about whether substantial doubt remains or is alleviated. B Management’s conclusion regarding whether substantial doubt remains or is alleviated. C The conditions that gave rise to the substantial doubt. D The effect of the auditor’s conclusion on the auditor’s rep...
9 .According to the FASB and IASB conceptual frameworks, to be relevant, information should have which of the following?
A Predictive value. B Verifiability. C Neutrality. D Completeness.
10 .In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion?
A The auditor is unable to apply necessary procedures concerning an investor's share of an investee's earnings recognized on the equity method. B The auditor did not observe the entity's physical inventory and is unable to become satisfied about its balance by other auditing procedures. C There has ...
