An auditor who discovers that client employees have committed an act of noncompliance with laws and regulations that has a material effect on the client's financial statements most likely would withdraw from the engagement if:
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .For which of the following judgments may an independent auditor share responsibility with an entity's internal auditor who is assessed to be both competent and objective?Assessment ofinherent riskAssessment ofcontrol risk
A No.........No B Yes........Yes C Yes........No D No.........Yes
2 .Which of the following statements is correct about the auditor's use of the work of a specialist?
A The auditor should obtain an understanding of the methods and assumptions used by the specialist. B The auditor is required to perform substantive procedures to verify the specialist's assumptions and findings. C The client should not have an understanding of the nature of the work to be performed...
3 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor most likely would increase the:
A Extent of tests of details. B Level of detection risk. C Extent of tests of controls. D Level of inherent risk.
4 .As the acceptable level of detection risk decreases, an auditor may:
A Eliminate the assessed level of inherent risk from consideration as a planning factor. B Postpone the planned timing of substantive tests from interim dates to the year-end. C Lower the assessed level of control risk. D Reduce substantive testing by relying on the assessments of inherent risk and ...
5 .Regardless of the assessed level of control risk, an auditor would perform some:
A Tests of controls to determine the effectiveness of internal control. B Substantive tests to restrict detection risk for significant transaction classes. C Dual purpose tests to evaluate both the risk of monetary misstatement and preliminary control risk. D Analytical procedures to verify the desi...
7 .Analytical procedures used in planning an audit should focus on:
A Providing assurance that potential material misstatements will be identified. B Reducing the scope of tests of controls and substantive tests. C Enhancing the auditor's understanding of the client's business. D Assessing the adequacy of the available audit evidence.
8 .An auditor of a nonissuer should design tests of details to ensure that sufficient audit evidence supports which of the following?
A The planned level of assurance at the relevant assertion level. B The planned level of control risk. C Management's assertions that internal controls exist and are operating efficiently. D The effectiveness of internal controls.
9 .Management philosophy and operating style most likely would have a significant influence on an entity's control environment when:
A Management is dominated by one individual. B The internal auditor reports directly to management. C Accurate management job descriptions delineate specific duties. D Those charged with governance actively oversee the financial reporting process.
10 .An auditor should obtain sufficient knowledge of an entity's information system relevant to financial reporting to understand the:
A Process used to prepare significant accounting estimates. B Procedures used to assure proper authorization of transactions. C Safeguards used to limit access to computer facilities. D Policies used to detect the concealment of fraud.
