1031906
Frage 1
Frage
Which of the following circumstances most likely would cause an auditor to consider whether material misstatements exist in an entity's financial statements?
Antworten
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Supporting records that should be readily available are frequently not produced when requested.
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Reportable conditions previously communicated have not been corrected.
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Clerical errors are listed on a monthly computer-generated exception report.
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Differences are discovered during the client's annual physical inventory count.
Frage 2
Frage
An auditor is testing internal control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers. If a random number matches the number of a voided voucher, that voucher ordinarily should be replaced by another voucher in the random sample if the voucher:
Antworten
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Constitutes an exception.
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Has been properly voided.
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Cannot be located
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Represents an immaterial dollar amount.
Frage 3
Frage
In evaluating the reasonableness of an accounting estimate, an auditor most likely would concentrate on key factors and assumptions that are:
Antworten
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Consistent with prior periods.
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Similar to industry guidelines.
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Objective and not susceptible to bias.
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Deviations from historical patterns.
Frage 4
Frage
An auditor may achieve audit objectives related to particular assertions by:
Antworten
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Performing analytical procedures
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Adhering to a system of quality control
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Preparing auditor working papers.
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Increasing the level of detection risk.
Frage 5
Frage
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?
Antworten
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Integrated test facility.
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Input controls matrix.
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Parallel simulation.
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Data entry monitor.
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