Which of the following statements is correct concerning an auditor's required communication with those charged with governance?
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1 .In a probability-proportional-to-size sample with a sampling interval of USD5,000, an auditor discovered that a selected account receivable with a recorded amount of USD10,000 had an audit amount of USD8,000. If this were the only error discovered by the auditor, the projected error of this sample would be:
A USD2,000 B USD1,000 C USD5,000 D USD4,000
2 .In a financial statement audit of a nonissuer, a previously communicated significant deficiency that has not been corrected, ordinarily should be communicated again:
A Only if the deficiency has a material effect on the auditor's assessment of control risk. B In writing, during the current audit. C Unless the entity accepts that degree of risk because of cost-benefit considerations. D Only if the deficiency is considered a material weakness.
3 .In an audit of an issuer, the auditor must provide an opinion on which of the following?I. The financial statements.II. The audit committee's oversight of financial reporting and internal control.III. The effectiveness of internal control.
A I and II only. B I and III only. C I, II, and III. D I only.
4 .In an integrated audit of a nonissuer, an auditor should issue an adverse opinion on the effectiveness of an entity's internal control in which of the following situations?
A A material weakness exists. B The financial statements are misstated. C The entity may not continue as a going concern. D The auditor was asked by the client to provide the report to another practitioner.
5 .Which of the following statements is correct concerning an auditor's required communication with those charged with governance?
A This communication is required to occur before the auditor's report on the financial statements is issued. B Any significant matter communicated to those charged with governance also should be communicated to management. C Significant audit adjustments proposed by the auditor and recorded by manag...
7 .A purpose of a management representation letter is to reduce:
A Audit risk to an aggregate level of misstatement that could be considered material. B The scope of an auditor's procedures concerning related party transactions and subsequent events. C The possibility of a misunderstanding concerning management's responsibility for the financial statements. D An ...
8 .Which of the following statements is correct regarding a management representation letter?
A A representation letter can be used in place of specific, previously identified audit procedures. B A representation letter encompasses a different set of assertions from those inherent in the financial statements. C The date of the representation letter should typically be the same as the audit r...
9 .A cooling-off period of how many years is required before a member of an issuer's audit engagement team may begin working for the registrant in a key position?
A Two years. B Four years. C Three years. D One year.
10 .Which of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
A Input controls matrix. B Data entry monitor. C Parallel simulation. D Integrated test facility.
