Contoh soal audit pilihan ganda

  • View
    222

  • Download
    0

Embed Size (px)

Text of Contoh soal audit pilihan ganda

  • 8/10/2019 Contoh soal audit pilihan ganda

    1/53

    Q1

  • 8/10/2019 Contoh soal audit pilihan ganda

    2/53

    1. Which of the following is not a step for assessing the risk ofmaterial misstatement?

    A. Evaluate the magnitude of potential misstatement

    B. Evaluate the likelihood of potential misstatement

    C. Evaluate who identified the potential misstatement

    D. Evaluate the type of potential misstatement

  • 8/10/2019 Contoh soal audit pilihan ganda

    3/53

    2. Types of test determines the fairness of significant financiastatement assertions

    A. TOC

    B. Substantive test

    C. Inherent test

    D. None of the above

  • 8/10/2019 Contoh soal audit pilihan ganda

    4/53

    3. This type of substantive test involves comparing plausiblerelationships among both financial and nonfinancial data

    A. Initial procedure

    B. Substantive analytical procedures

    C. Tests of details of transactions

    D. Tests of details of balances

  • 8/10/2019 Contoh soal audit pilihan ganda

    5/53

    4. The risk that the sample will not be representative of the pis

    A. Inherent risk

    B. Audit risk

    C. Control risk

    D. Sampling risk

  • 8/10/2019 Contoh soal audit pilihan ganda

    6/53

    5. The .. represents the way the auditor identifies tperformance of internal controls of interest.

    A. Population

    B. Sampling unit

    C. Materiality

    D. Sampling risk

  • 8/10/2019 Contoh soal audit pilihan ganda

    7/53

    6. The .. is the maximum rate of deviation from a coan auditor is willing to accept and still use the planned contro

    A. Tolerable deviation rate

    B. Maximum deviation rate

    C. Maximum error rate

    D. Inherent risk

  • 8/10/2019 Contoh soal audit pilihan ganda

    8/53

    7. This type of test can be used to estimate the total dollar ampopulation or the total dollar amount of error in a population

    A. Test of control

    B. Attribute tests

    C. Audit tests

    D. Substantive tests

  • 8/10/2019 Contoh soal audit pilihan ganda

    9/53

    8. The revenue cycle includes all of the following transactionsA. Credit sales

    B. Cash receipts

    C. Inventory purchases

    D. Sales return and allowances

  • 8/10/2019 Contoh soal audit pilihan ganda

    10/53

    9. This internal control component should provide managemefeedback as to whether internal controls pertaining to revenutransactions and balances are operating is intended

    A. Monitoring

    B. Initial assessments of control risk

    C. Information and communication

    D. Control environment

  • 8/10/2019 Contoh soal audit pilihan ganda

    11/53

    10. This type of confirmation requires a debtor to respond onthe amount shown is incorrect

    A. Positive confirmation

    B. Negative confirmation

    C. Avoidance

    D. Existence

  • 8/10/2019 Contoh soal audit pilihan ganda

    12/53

    11. This cutoff tests is designed to obtain reasonable assuranccash receipts are recorded in the accounting period in which

    A. Sales cutoff test

    B. Sales return cutoff test

    C. Vouching revenue transaction

    D. Cash receipt cutoff test

  • 8/10/2019 Contoh soal audit pilihan ganda

    13/53

  • 8/10/2019 Contoh soal audit pilihan ganda

    14/53

    13. This analytical procedure calculates the average number otakes to retire accounts payables

    A. Current ratio

    B. Quick ratio

    C. Cost of goods sold to accounts payable

    D. Accounts payable turn days

  • 8/10/2019 Contoh soal audit pilihan ganda

    15/53

    14. These items include all checks issued or vouchers paid aftbalance sheet date

    A. Purchase return cutoff tests

    B. Check summary

    C. Subsequent payments

    D. Confirmation of accounts payable

  • 8/10/2019 Contoh soal audit pilihan ganda

    16/53

    15. This analytical procedure commonly used in the audit of tproduction cycle is useful in measuring the effectiveness of thmanufacturing process

    A. Inventory turn days

    B. Inventory growth to cost of sales growth

    C. Finished goods produced to direct laborD. Products defects per million

  • 8/10/2019 Contoh soal audit pilihan ganda

    17/53

    16. All of the following are functions of the manufacturing proexcept

    A. Initiating production

    B. Initiating purchases

    C. Production of inventory

    D. Recording manufacturing and inventory transactions

  • 8/10/2019 Contoh soal audit pilihan ganda

    18/53

    17. In performing tests of details of balances, the auditor wouthe client-prepared bank reconciliation and verify the mathemaccuracy of the reconciliation if detection risk was

    A. Very high

    B. High

    C. LowD. Very low

  • 8/10/2019 Contoh soal audit pilihan ganda

    19/53

    18. Who is responsible for establishing the process and contropreparing accounting estimates

    A. The independent auditor

    B. The internal auditor

    C. Management

    D. The audit committee

  • 8/10/2019 Contoh soal audit pilihan ganda

    20/53

    19. Audit sampling is involved whenever an auditor

    A. Examines 100% of the population

    B. Makes an inference about a population characteristics baspartial examination of that population

    C. Performs test of controls

    D. Performs substantive tests

  • 8/10/2019 Contoh soal audit pilihan ganda

    21/53

    20. Which of the following accounts in a merchandising compaffected by both the revenue cycle and another cycle?

    A. Sales

    B. Sales returns and allowances

    C. Inventory

    D. Accounts receivables

  • 8/10/2019 Contoh soal audit pilihan ganda

    22/53

    21. When the positive form of accounts receivable confirmatiand no response is received, the auditor should normally

    A. Assume the account is in error

    B. Assume the account is in correct

    C. Send a second request

    D. Send a negative confirmation

  • 8/10/2019 Contoh soal audit pilihan ganda

    23/53

    22. The specific audit objective that all purchases and cashdisbursements made during the period were recorded relates

    A. Rights and obligations

    B. Completeness

    C. Existence or occurrence

    D. Valuation or allocation

  • 8/10/2019 Contoh soal audit pilihan ganda

    24/53

    23. The specific objective accounts payable are legal obligatioentity at the balance sheet date is derived from the

    A. Rights and obligations

    B. Completeness

    C. Existence or occurrence

    D. Valuation or allocation

  • 8/10/2019 Contoh soal audit pilihan ganda

    25/53

    24. In companies where inventories are at multiple locations, auditors observations ordinary should include

    A. All inventory locations

    B. A random sample of locations

    C. A representative sample of locations

    D. All significant inventory locations

  • 8/10/2019 Contoh soal audit pilihan ganda

    26/53

    25. Observation of inventories is a required audit procedure w

    A. Inventories are material

    B. Inventories are material and it is practicable and reasonab

    C. It is practicable and reasonable

    D. Inventories are material and the auditor consider it to be

  • 8/10/2019 Contoh soal audit pilihan ganda

    27/53

    Q2

  • 8/10/2019 Contoh soal audit pilihan ganda

    28/53

    1. Which one of the following is an investing activity?

    A. acquiring debt

    B. capital leases

    C. selling land

    D. issuing bonds

    E. issuing preferred stock

  • 8/10/2019 Contoh soal audit pilihan ganda

    29/53

    2. The substantive test of calculating fixed asset turnover is caunder:

    A. initial procedures

    B. analytical procedures

    C. tests of details of transactions

    D. tests of details of balances

    E. presentation and disclosure

  • 8/10/2019 Contoh soal audit pilihan ganda

    30/53

    3. The following procedures may be useful to the auditor in determ

    whether all retirements have been recorded. Except :

    A. analyze the miscellaneous expense account for proceeds froplant assets

    B. investigate the disposition of facilities associated with discoproduct lines and operations

    C. trace retirement work orders and authorizations for retiremthe accounting records

    D. review assurance policies for termination or reductions of c

    E. make inquiry of management as to retirements

  • 8/10/2019 Contoh soal audit pilihan ganda

    31/53

    4. The following statement about inherent risk for long-lived a

    not true:

    A. the rights and obligations assertion is significant becauare usually pledged as collateral for the underlying debt

    B. impairment of long-lived assets poses an inherent risk fvaluation assertion

    C. the completeness assertion rarely presents a high inheD. misstatements of disclosures represent only a moderatrisk

    E. inherent risk for the existence assertion is often low

  • 8/10/2019 Contoh soal audit pilihan ganda

    32/53

    5. The auditor will normally find evidence concerning the pro

    athorization of transactions in the financing cycle by :

    A. direct confimation by the investors

    B. inquiring of the audit committee

    C. inquiring of management

    D. reading the copies of the contracts

    E. reading the minutes of the board of direction meetings

  • 8/10/2019 Contoh soal audit pilihan ganda

    33/53

    6. The spesific audit objective for the audit of investments, al