Transcript
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    Q1

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    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

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

    A. TOC

    B. Substantive test

    C. Inherent test

    D. None of the above

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    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

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    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

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

    A. Population

    B. Sampling unit

    C. Materiality

    D. Sampling risk

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    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

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    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

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

    B. Cash receipts

    C. Inventory purchases

    D. Sales return and allowances

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    Q2

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    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

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    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

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    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

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    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

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    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

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

    investments are included in the balance sheet investment accrelates to the :

    A. existence or occurance assertion

    B. completeness assertion

    C. rights and obligation assertionD. valuation or allocation assertion

    E. presentation or disclosure assertion

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    7. The auditor should trace bank transfers using a bank transf

    schedule primarily to determine if:

    A. cash has been understated due to kitting

    B. cash has been overstated due to kitting

    C. cash has been understated due to lapping

    D. cash has been overstated due to lapping

    E. any unusual cash receipts or payments occured

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    8. In working with the bank reconciliation and the bank cutoff

    statement, the auditors find that a prior-period check was noreconciliation as an outstanding check. This may be an indicat

    A. window dressing

    B. lapping

    C. kittingD. an attempt to conceal a cash shortage

    E. an attempt to overstate cash

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    9. A surprise confirmation of accounts receivable at an interim

    useful when the auditor suspects:

    A. kitting

    B. window dressing

    C. lapping

    D. an attempt to conceal a cash

    E. an attempt to overstate cash

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    10. In confirming bank deposits, the audtior need not :

    A. send two copies of the standard confirmation to the ba

    B. send requests for accounts with zero balances at the enyear

    C. have the bank return the original to the client

    D. personally mail the request

    E. make sure the bank returns the response to him or her

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    11. Which of the following is not among the characteristics of

    procedures performed in completing the audit?A. They are optional since they have only an indirect impaopinion to be expressed

    B. They involve many subjective ......... by the auditor

    C. They are performed after the balance sheet date

    D. They are usually performed by audit managers or othermembers of the audit team who have extensive audit experiethe client

    E. They do not pertain to spesific transaction cycles or acc

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    12. By definiton, subsequent events occur between:

    A. the interim and balance sheet date

    B. the balance sheet date and the report date

    C. the report date and the date report is issued

    D. the date the report is approved and the date the repor

    E. the balance sheet date and the date the report is issue

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    13. In working with the minutes of meeting of stockholders, b

    directors, and its subcommittees, the audtior should

    A. read the minutes of all important meetings

    B. read the minutes of all meetings

    C. read the significant items in all meetings

    D. read the minutes of all stockholders meetingsE. scan the minutes of all meetings

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    14. Which of the following subsequent events is least likely to

    discovered by reading the latest interim financial statements?

    A. a new bond issue authorization

    B. a major increase in the write off receivable

    C. a treasury stock purchase ................... after year end

    D. the discontinuance of a productE. the payment of a cash dividend

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    15. The auditor is required to obtain evidential matter on litig

    claims, and assessments. This information need not include th

    A. existence of the condition or situation

    B. period in which the underlying cause for legal action oc

    C. degree of probability of an unfavorable outcome

    D. description and evaluation of the situationE. amount or range of potential loss

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    16. The basic levels of assurance are as follows except:

    A. audit or examination level assurance

    B. complete assurance

    C. review level assurance

    D. agreed upon assurance

    E. no assurance

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    17. Whether the system processing ................. accurate, time

    authorized defines:

    A. system security

    B. system availability

    C. system maintainability

    D. system verifiabilityE. system integrity

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    19. In performing an attest engagement , a CPA performs all o

    following except:

    A. relies on management statements

    B. gathers evidence to support the assertion

    C. objectively assesses the measurement of assertions

    D. objectively assesses the communications of the individmaking the assertions

    E. reports the findings

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    20. The attestation standards provide guidance on assesing in

    risk for all of the following except :

    A. Fraud

    B. Control

    C. Detection

    D. all of the aboveE. none of the above

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    21. Which of the following is not a correct interpretation of t

    definiton of internal auditing provided by the IIA?A. Employees of the organization may conduct internal auactivities

    B. Internal auditing is a line activities within the organizat

    C. All phases of the entitysoperation ....... within the scop

    internal auditingD. The auditorsjudgement has valuation .... it is free of b

    E. Internal auditing exists to aid or benefit the entire orga

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    22. Internal auditor independence would not be impaired if th

    auditor:

    A. made management decisions relating to financial activi

    B. assumes operating responsibilities

    C. reports directly to the controller

    D. reports directly to the treasurerE. makes recommendations based on audit findings

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    23. The most time consuming phase of an operational audit is

    A. select auditee phase

    B. plan audit phase

    C. perform audit phase

    D. report finding phase

    E. report follow up phase

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    24. The essential parts of the definition of operational auditin

    include :

    A. evaluating an organizations operations

    B. effectiveness, efficiency, and economy of operations

    C. recommendations for improvement

    D. systematic processE. reporting to stockholders

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    25. The phases of an operational audit include all of the follow

    except :

    A. plan audit

    B. perform follow up

    C. report findings to management

    D. accept clientE. perform audit

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