A CPA's report on agreed-upon procedures related to management's assertion about an entity's compliance with specified requirements should contain:
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1 .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.
2 .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.
3 .CPA-02556The date of the management representation letter should coincide with the date of the:
A Latest related party transaction. B Latest interim financial information. C Balance sheet. D Auditor's report.
4 .An auditor reads the letter of transmittal accompanying a county's comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take?
A Include an other-matter paragraph in the auditor's report. B Consider withdrawing from the engagement. C Request that the client revise the letter of transmittal. D Request a client representation letter acknowledging the inconsistency.
5 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that:
A A review includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. B The scope of the inquiry and analytical procedures performed by the accountant has not been restricted. C Management is responsible for the preparation and fair presentation...
7 .Proper supervision of assistants is required for all of the following reasons, except:
A To ensure that the work performed by assistants provides the professional development they will need to advance within the firm. B To stay informed regarding significant accounting and auditing questions, new developments, and material problems. C To ensure that the work performed by assistants is...
8 .Detection risk differs from both control risk and inherent risk in that detection risk:
A Can be changed at the auditor's discretion. B Arises from risk factors relating to fraud. C Should be assessed in nonquantitative terms. D Exists independently of the financial statement audit.
9 .Under PCAOB standards, which one of the following would not be considered by the auditor when determining the procedures to perform to obtain an understanding of the nature of the company?
A Become an investor of the company in order to get access to the same information that other investors would have. B Read public information about the company relevant to the evaluation of the likelihood of material financial statement misstatement and the effectiveness of the company's internal co...
10 .Which of the following procedures would an auditor most likely perform in auditing the statement of cash flows?
A Reconcile the cutoff bank statements to verify the accuracy of the year-end bank balances. B Reconcile the amounts included in the statement of cash flows to the other financial statements' balances and amounts. C Compare the amounts included in the statement of cash flows to similar amounts in th...
