According to the FASB and IASB conceptual frameworks, which of the following is an enhancing qualitative characteristic?
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1 .According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:
A Investors. B Regulators C Creditors. D Lenders.
2 .According to the FASB and IASB conceptual frameworks, the objective of general purpose financial reporting is to:
A Comply with the need for conservatism. B Provide financial information that is useful to primary users. C Report on how effectively and efficiently management has used the entity's resources. D Comply with generally accepted accounting principles.
3 .Financial information provided in general purpose financial reports does not include information about:
A How effectively and efficiently the entity's shareholders' have discharged their responsibility to use the entity's resources. B How effectively and efficiently the entity's governing board has discharged its responsibility to use the entity's resources. C The resources of the entity. D The claims...
4 .According to the FASB and IASB conceptual frameworks, useful information must exhibit the fundamental qualitative characteristics of:
A Comparability and materiality. B Faithful representation and relevance C Neutrality and verifiability. D Understandability and timeliness.
5 .Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?
A An auditor may not draft an entity's financial statements based on information from management's accounting system B The adoption of sound accounting policies is an implicit part of an auditor's responsibilities C Making suggestions that are adopted about an entity's internal control environment i...
7 .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...
8 .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.
9 .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.
10 .Which of the following characteristics enhances relevance and faithful representation?
A Materiality. B Neutrality. C Predictive value. D Timeliness.
