CPA-02800Because 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 .Which of the following is not a reason justifying the use of accounting estimates?
A Data about past events cannot be accumulated in a cost-effective manner. B Data about future events cannot be accumulated in a cost-effective manner. C Data about past events cannot be accumulated in a timely manner. D The valuation or measurement of some accounts is uncertain pending the outcome ...
2 .The risk of incorrect acceptance and the likelihood of assessing control risk too low relate to the:
A Effectiveness of the audit. B Efficiency of the audit. C Preliminary estimates of materiality levels. D Allowable risk of tolerable misstatement.
3 .Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over financial reporting?
A A consulting engagement to provide constructive advice to the entity on its internal control. B A prospective engagement to project, for a period of time not to exceed one year, and report on the expected benefits of the entity's internal control. C A review engagement to render limited assurance ...
4 .According to the SEC, members of an issuer's audit committee may not:
A Be responsible for the compensation of any registered public accounting firm employed by the registrant to provide an audit report. B Establish procedures for employees to anonymously report fraud. C Accept any consulting, advisory, or other compensatory fee from the registrant for services other ...
5 .Which of the following is not true about the report release date?
A It is used to define the beginning of the retention period. B It is the date on which the auditor grants the client permission to use the report. C It is often the date on which the report is delivered to the client. D It is defined as the date after which existing documentation must not be delete...
7 .CPA-03419Green, CPA, is aware that Green's name is to be included in the annual report of National Company, a publicly-held entity, because Green has audited the annual financial statements included therein. National's quarterly financial statements are also contained in the annual report. Green has not audited but has reviewed these interim financial statements. Green should request that:I. Green's name not be included in the annual report.II. The interim financial statements be marked as unaudited.
A Both I and II. B I only. C Either I or II. D II only.
8 .CPA-02556The date of the management representation letter should coincide with the date of the:
A Latest related party transaction. B Latest interim financial information. C Balance sheet. D Auditor's report.
9 .An auditor reads the letter of transmittal accompanying a county's comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take?
A Include an other-matter paragraph in the auditor's report. B Consider withdrawing from the engagement. C Request that the client revise the letter of transmittal. D Request a client representation letter acknowledging the inconsistency.
10 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that:
A A review includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. B The scope of the inquiry and analytical procedures performed by the accountant has not been restricted. C Management is responsible for the preparation and fair presentation...
