An auditor ordinarily uses a working trial balance resembling the financial statements without footnotes, but containing columns for:
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2 .The most likely result of ineffective internal control policies and procedures in the revenue cycle is that:
A Fictitious transactions could be recorded, causing an understatement of revenues and overstatement of receivables. B Omission of shipping documents could go undetected, causing an understatement of inventory. C Irregularities in recording transactions in the subsidiary accounts could result in a d...
3 .An auditor would least likely use computer software to:
A Assess EDP control risk. B Construct parallel simulations. C Access client data files. D Prepare spreadsheets
4 .An auditor most likely would introduce test data into a computerized payroll system to test internal controls related to the:
A Early cashing of payroll checks by employees. B Existence of unclaimed payroll checks held by supervisors. C Proper approval of overtime by supervisors. Discovery of invalid employee I. D numbers.
5 .The auditor of an issuer may provide which of the following tax services?
A Tax services for immediate family members of corporate officers. B Services related to confidential tax transactions. C Tax services for officers of the issuer. D Tax planning services.
7 .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...
8 .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.
9 .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...
10 .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.
