Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over financial reporting?
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1 .Proper authorization of write-offs of uncollectible accounts should be approved in which of the following departments?
A Treasurer. B Credit. C Accounts payable. D Accounts receivable.
2 .Which of the following statements is correct concerning the use of negative confirmation requests?
A Negative confirmation requests are effective when understatements of account balances are suspected. B Unreturned negative confirmation requests indicate that alternative procedures are necessary. C Negative confirmation requests are effective when detection risk is low. D Unreturned negative conf...
3 .The primary evidence regarding year-end cash balances in the financial statements is documented in the:
A Bank deposit lead schedule. B Standard bank confirmations. C Interbank transfer schedule. D Bank reconciliations.
4 .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 ...
5 .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.
7 .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 ...
8 .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...
9 .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:
A Professional skepticism. B Objective judgment. C Independent integrity. D Impartial conservatism.
10 .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.
