It may be common for a professional firm to both prepare and audit the financial statements ofsmall businesses and not-for-profit organisations.Which of the following procedures would NOT be acceptable for the auditor of a smallbusiness to carry out as part of the accounting and auditing functions?
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Y 对 N 错
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7 .Which of the following is the best way to compensate for the lack of adequatesegregation of duties in a small organisation?
A Disclosing lack of segregation of duties to the external auditors during the annual audit B Replacing personnel every three or four years C Greater management oversight
8 .Not-for-profit organisations do not need to be audited because they cannot be incorporated.Is this statement true or false?
A True B False
9 .Under International Standards on Auditing, revenue is identified as being an area ofsignificant risk.Which financial element of a typical not-for-profit organisation should also beconsidered a significant risk?
A Cash B Receivables C Administration expenses D Liabilities
10 .Which statement on internal controls is the most relevant for small entities?
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