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:
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1 .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.
2 .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...
3 .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.
4 .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:
A Objective judgment. B Independent Integrity C Professional skepticism. D Impartial conservatism.
5 .Which of the following characteristics enhances relevance and faithful representation?
A Materiality. B Neutrality. C Predictive value. D Timeliness.
7 .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.
8 .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 ...
9 .According to the FASB and IASB conceptual frameworks, one of the fundamental qualitative characteristics of useful financial information is:
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10 .An auditor may not issue a qualified opinion when:
A An accounting principle at variance with GAAP is used. B The auditor's report refers to the work of a specialist. C The auditor lacks independence with respect to the audited entity. D A scope limitation prevents the auditor from completing an important audit procedure.
