When an accountant is not independent with respect to an entity, which of the following types of compilation reports may be issued?
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1 .An auditor ordinarily uses a working trial balance resembling the financial statements without footnotes, but containing columns for:
A Reclassifications and adjustments. B Reconciliations and tickmarks. C Audit objectives and assertions. D Cash flow increases and decreases.
2 .Which of the following statements best explains why the CPA profession has found it essential to promulgate ethical standards and to establish means for ensuring their observance?
A A distinguishing mark of a profession is its acceptance of responsibility to the public. B Ethical standards that emphasize excellence in performance over material rewards establish a reputation for competence and character. C Vigorous enforcement of an established code of ethics is the best way t...
3 .Government Auditing Standards published by the United States Government Accountability Office define standards associated with the following types of engagements:
A Financial audits, attest engagements, and program-specific audits. B Financial audits, attest engagements, and performance audits. C Financial audits, single audits, and program specific audits. D Audits, reviews, and compilations.
4 .Which of the following statements is a standard applicable to financial statement audits in accordance with Government Auditing Standards?
A An auditor should assess whether the entity has reportable measures of economy and efficiency that are valid and reliable. B An auditor should report on the scope of the auditor's testing of internal controls. C An auditor should determine the extent to which the entity's programs achieve the desi...
5 .Which best describes the documentation completion date?
A Seven years from the report release date, based on auditing standards. B Sixty days from the report release date, based on PCAOB standards. C Forty-five days from the report release date, based on PCAOB standards. D Five years from the report release date, based on auditing standards.
7 .When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the:Basis for Qualified Opinion Notes to theParagraph financial statements
A Yes No B No No C Yes Yes D No Yes
8 .Which of the following audit techniques most likely would provide an auditor with the most assurance about the effectiveness of the operation of internal control?
A Inquiry of client personnel. B Recomputation of account balance amounts. C Confirmation with outside parties. D Observation of client personnel.
9 .Which of the following procedures concerning accounts receivable would an auditor most likely perform to obtain audit evidence supporting the effective operation of controls?
A Inspecting an entity's analysis of accounts receivable for unusual balances. B Observing an entity's employee prepare the schedule of past due accounts receivable. C Sending confirmation requests to an entity's principal customers to verify the existence of accounts receivable. D Comparing an enti...
10 .Audit documentation should:
A Not contain critical comments concerning management. B Be considered the primary support for the financial statements being audited. C Not be permitted to serve as a reference source for the client. D Show that the accounting records agree or reconcile with the financial statements.
