Acct 4503

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Emilio determined that segregation of duties regarding cash collection was inadequate Gaby's internal control system did not consistently perform reconciliations of significant accounts. Emilio observed an excessive deviation rate in the test of controls over credit authorization. After working with the internal auditors and management, Emilio determined that employees and management lack the proper qualifications and training. Emilio determined that sales had decreased significantly due to a downturn in the economy. When observing inventory, Emilio noticed that the warehouse remains unlocked and unguarded, even at night.

.I/C design weakness I/C operational failure I/C operational failure I/C design weakness Not an I/C issue I/C design weakness

Under the Code of Professional Conduct of the AICPA, which of the following is required to be independent in fact and appearance when discharging professional responsibilities? a. A CPA in public practice providing tax and management advisory services. b. A CPA in public practice providing auditing and other attestation services. c. A CPA not in public practice. d. All CPAs.

A CPA in public practice providing auditing and other attestation services.

Independent CPAs perform audits on the financial statements of issuers. This type of auditing can best be described as a. An activity whose purpose is to search for fraud. b. A discipline that attests to financial information presented by management. c. A professional activity that measures and communicates financial and business data. d. A regulatory function that prevents the issuance of improper financial information.

A discipline that attests to financial information presented by management

An auditor's independence is most likely considered impaired if the auditor has a. An immaterial, indirect financial interest in a client. b. An automobile loan from a client bank, collateralized by the automobile. c. A joint, closely held business investment with the client that is material to the auditor's net worth. d. A cousin as the CFO of a client.

A joint, closely held business investment with the client that is material to the auditor's net worth.

Under the ethical standards of the profession, which of the following positions would be considered a position of significant influence in an audit client? a. A marketing position related to the client's primary products. b. A policy-making position in the client's finance division. c. A staff position in the client's research and development division. d. A senior position in the client's human resources division.

A policy-making position in the client's finance division.

Which of the following is least likely indicative of a significant deficiency or material weakness in internal control? a. Significant undisclosed related party transactions. b. A potential future internal control problem having no effect on the current period. c. Unqualified personnel. d. Insufficient control consciousness within the organization.

A potential future internal control problem having no effect on the current period.

One of a CPA firm's basic objectives is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic objective is provided through a. A system of quality control. b. A system of peer review. c. Continuing professional education. d. Compliance with generally accepted reporting standards.

A system of quality control.

Which of the following legal situations would be considered to impair the auditor's independence? a. An expressed intention by the current management to commence litigation against the auditor alleging deficiencies in audit work for the client, although the auditor considers that there is only a remote possibility that such a claim will be filed. b. Actual litigation by the auditor against the client for an amount not material to the auditor or to the financial statements of the client arising out of disputes as to billings for consulting services. c. Actual litigation by the auditor against the current management alleging management fraud or deceit. d. Actual litigation by the client against the auditor for an amount not material to the auditor or to the financial statements of the client arising out of disputes as to billings for tax services.

Actual litigation by the auditor against the current management alleging management fraud or deceit.

Analytical procedures performed to assist in forming an overall conclusion suggest that several accounts have unexpected relationships. The results of these procedures most likely indicate that a. Misstatements exist in the relevant account balances. b. Internal control activities are not operating effectively. c. Additional audit procedures are required. d. The communication with the audit committee should be revised.

Additional audit procedures are required.

During the audit of internal controls integrated with the audit of the financial statements, the auditor discovered a material weakness in internal control. The auditor most likely will express a(n) a. Adverse opinion on internal control. b. Qualified opinion on internal control. c. Unmodified opinion on internal control. d. Disclaimer of opinion on internal control.

Adverse opinion on internal control.

Which of the following is a false statement about materiality? a. The concept of materiality recognizes that some matters are important for fair presentation of financial statements in conformity with GAAP, while other matters are not important. b. An auditor considers materiality for planning purposes in terms of the largest aggregate level of misstatements that could be material to any one of the financial statements. c. Materiality judgments are made in light of surrounding circumstances and necessarily involve both quantitative and qualitative judgments. d. An auditor's consideration of materiality is influenced by the auditor's perception of the needs of a reasonable person who will rely on the financial statements.

An auditor considers materiality for planning purposes in terms of the largest aggregate level of misstatements that could be material to any one of the financial statements.

Which of the following matters does an auditor usually include in the engagement letter? a. Arrangements regarding fees and billing. b. Analytical procedures that the auditor plans to perform. c. Indications of negative cash flows from operating activities. d. Identification of working capital deficiencies.

Arrangements regarding fees and billing.

Who establishes generally accepted auditing standards? a. Auditing Standards Board and the Public Company Accounting Oversight Board. b. Financial Accounting Standards Board and the Governmental c. Accounting Standards Board. State Boards of Accountancy. d. Securities and Exchange Commission.

Auditing Standards Board and the Public Company Accounting Oversight Board.

Which of the following statements correctly describes the "top-down approach" used during an audit of internal control over financial reporting? a. Begin reviewing balance sheet accounts and then review income statement accounts b. Begin reviewing income statement accounts and then review balance sheet accounts. c. Begin by understanding the overall risks to internal control over financial reporting at the financial statement level. d. Begin by understanding the overall risks to internal control over financial reporting at the general ledger level.

Begin by understanding the overall risks to internal control over financial reporting at the financial statement level.

An auditor's written communication of internal control related matters identified in an audit would be addressed to "those charged with governance," which would include the a. Board of directors. b. Director of internal auditing. c. Chief financial officer. d. Chief accounting officer.

Board of directors.

When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure? a. By comparing the PCAOB standard with related AICPA auditing standards. b. By exercising professional judgment in the circumstances. c. By soliciting input from the issuer's audit committee. d. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.

By exercising professional judgment in the circumstances

An auditor observes the mailing of monthly statements to a client's customers and reviews evidence of follow-up on errors reported by the customers. This test of controls most likely is performed to support management's financial statement assertion(s) of a. Classification and Understandability Yes Existence Yes b. Classification and Understandability Yes Existence No c. Classification and Understandability No Existence Yes d. Classification and Understandability No Existence No

Classification and Understandability No Existence Yes

The auditor compared (reconciled) the total recorded amounts in the subsidiary ledger with the accounts receivable amount recorded in the general ledger. The auditor vouched a sample of recorded sales transactions to customer orders and shipping documents. The auditor tracked cash receipts to determine that Superior Co. is collecting and depositing the proceeds into bank accounts controlled by the entity. The auditor tested the receipts of cash and the associated reduction in accounts receivable at year end to determine that the transactions were reported in the proper period. The auditor vouched accounts receivable to shipping documents. The auditor obtained a management representations letter that includes assertions relating to sales and receivables. The auditor reviewed the credit ratings of delinquent customers. The auditor counted the cash on hand. The auditor obtained exchange rates for the foreign currency held at year end. To test for overstatements of cash disbursements, the auditor identified the last check written for the period and traced the effect to the accounting records.

Completeness Occurrence Rights and Obligations Cutoff Existence Accuracy Valuation and Allocation Existence Valuation and Allocation Cutoff

Which of the following assertions is most closely related to the audit objective to verify that all sales have been recorded? a. Completeness. b. Occurrence. c. Accuracy. d. Cutoff.

Completeness.

Which of the following components of internal control would be considered the foundation for the other components? a. Information and communication. b. Risk assessment. c. Control environment. d. Control activities.

Control environment.

After obtaining an understanding of the entity and its environment, including its internal control, the auditor assesses a. The need to apply auditing standards. b. Detection risk to determine the acceptable level of inherent risk. c. Detection risk and inherent risk to determine the acceptable level of control risk. d. Control risk and inherent risk to determine the acceptable level of detection risk.

Control risk and inherent risk to determine the acceptable level of detection risk.

An individual on the attest engagement team. A staff member in the same office as the engagement team. Any partner of the accounting firm. An individual who can influence the engagement. A partner or manager who provides more than 10 hours of nonattest services to the attest client in any fiscal year. A partner in the same office where the lead engagement partner primarily practices. The accounting firm itself. A staff member who provides nonattest services to the client.

Covered member Not a covered member Not a covered member Covered member Covered member Covered member Covered member Not a covered member

An auditor has determined a materiality threshold of $100,000 for a client. The auditor has accumulated audit evidence that supports an allowance for credit losses in the range of $1.5 million to $1.8 million. The client recorded $800,000 as the allowance for credit losses and declines to record any additional allowance. What proposed adjustment will the auditor include in the summary of unadjusted differences? a. Debit credit loss expense $1,100,000; credit allowance for credit losses $1,100,000. b. Debit credit loss expense $700,000; credit allowance for credit losses $700,000. c. Debit credit loss expense $850,000; credit allowance for credit losses $850,000. d. Debit credit loss expense $750,000; credit allowance for credit losses $750,000.

Debit credit loss expense $700,000; credit allowance for credit losses $700,000.

On the basis of audit evidence gathered and evaluated, an auditor decides to increase the assessed risks of material misstatement from those originally planned. To achieve an overall audit risk that is substantially the same as the planned audit risk, the auditor would a. Increase inherent risk. b. Increase materiality levels. c. Decrease inherent risk. d. Decrease detection risk.

Decrease detection risk.

The risk that an auditor's procedures will lead to the conclusion that a material misstatement does not exist in an account balance when, in fact, such misstatement does exist is a. Audit risk. b. Inherent risk. c. Control risk. d. Detection risk.

Detection risk.

Which of the following procedures would an auditor most likely include in the initial planning of a financial statement audit? a. Obtaining a written representation letter from the client's management. b. Examining documents to detect noncompliance with laws and regulations having a material effect on the financial statements. c. Considering whether the client's accounting estimates are reasonable in the circumstances. d. Determining the extent of involvement of the client's internal auditors.

Determining the extent of involvement of the client's internal auditors.

An audit of the financial statements of Camden Corporation is being conducted by an external auditor. The external auditor is expected to a. Express an opinion as to the fairness of Camden's financial statements. b. Express an opinion as to the attractiveness of Camden for investment purposes and critique the wisdom and legality of its business decisions. c. Certify the correctness of Camden's financial statements. d. Make a 100% examination of Camden's records.

Express an opinion as to the fairness of Camden's financial statements.

In developing written audit plans, an auditor should design specific audit procedures that relate primarily to the a. Timing of the audit. b. Costs and benefits of gathering evidence. c. Financial statements as a whole. d. Financial statement assertions.

Financial statement assertions.

Which of the following most accurately describes the process of a walkthrough? a. Testing and documenting the results of tests of selected controls. b. Inspection of selected documents, records, and internal control documentation. c. Observation of an entity's activities and operations. d. Following a transaction from its origination until it is reflected in the financial statements.

Following a transaction from its origination until it is reflected in the financial statements.

Inherent risk and control risk differ from detection risk in that inherent risk and control risk are a. Elements of audit risk, but detection risk is not. b. Changed at the auditor's discretion, but detection risk is not. c. Considered at the assertion level, but detection risk is not. d. Functions of the client and its environment, but detection risk is not.

Functions of the client and its environment, but detection risk is not.

Which of the following best characterizes an auditor's exercise of professional skepticism? a. Conducting all fraud-related inquiries in a nonconfrontational manner. b. Obtaining adequate conclusive evidence in support of the fairness of the financial statements. c. Having an attitude that includes a questioning mind. d. Taking into account past relationships and experiences with management.

Having an attitude that includes a questioning mind.

Which of the following issues related to internal control over financial reporting are required to be communicated in writing to management and those charged with governance? I. Deficiencies in internal control II. Significant deficiencies III. Material weaknesses a. I, II, and III. b. II and III only. c. III only. d. None.

II and III only.

Which of the following is a step in an auditor's decision to rely on internal controls? a. Apply analytical procedures to both financial data and nonfinancial information to detect conditions that may indicate weak controls. b. Perform tests of details of transactions and account balances to identify potential fraud and error. c. Identify specific controls that are likely to prevent, or detect and correct, material misstatements and perform tests of controls. d. Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing.

Identify specific controls that are likely to prevent, or detect and correct, material misstatements and perform tests of controls.

The client has negotiated several asset purchases from a major shareholder. The client has initiated a significant advertising campaign during the year. The client changed policies to require purchases and sales of securities to be approved by the board of directors. The client began trading in derivatives in a hedging arrangement. The client replaced a number of machines in the factory during the year. The client instituted a policy that all employees must take an annual vacation. The client changed a policy that results in the internal auditors reporting to the audit committee rather than the CEO. The client is planning to factor its accounts receivable because of a reduction of a credit line by the bank. The client continues to pay bonuses to sales personnel based on their sales performance. Several of the client's competitors have exited the market, leaving the client as the market leader.

Increases the risk of material misstatement No substantive change in the risk of material misstatement Decreases the risk of material misstatement Increases the risk of material misstatement No substantive change in the risk of material misstatement Decreases the risk of material misstatement Decreases the risk of material misstatement Increases the risk of material misstatement No substantive change in the risk of material misstatement Decreases the risk of material misstatement

Which of the following rules of the AICPA Code of Professional Conduct must be observed only by a member who is in public practice? a. Independence. b. Integrity and Objectivity. c. Commissions. d. Compliance with Standards.

Independence.

The susceptibility of an assertion to material misstatement in the absence of related controls. The concept that recognizes that some matters, but not all, are important for fair presentation in the financial statements in conformity with GAAP. Intentional misstatements or omissions to deceive users, such as altering records or documents. The chance that an auditor may unknowingly fail to modify an opinion on materially misstated financial statements. The result of theft, embezzlement, or an action that causes payments for items not received. The possibility that the auditor will not detect a material misstatement that exists in an assertion. An unattainable concept because of the characteristics of fraud and the limitations of audit evidence. The chance that internal controls will not prevent or detect a material misstatement on a timely basis.

Inherent risk Materiality Fraudulent financial reporting Audit risk Misappropriation of assets Detection risk Absolute assurance Control risk

Which of the following combinations of audit procedures provides the least assurance? a. Inquiry and inspection. b. Inquiry and reperformance. c. Inquiry and recalculation. d. Inquiry and observation.

Inquiry and observation

A CPA who is not in public practice is obligated to follow which of the following rules of conduct? a. Independence. b. Integrity and objectivity. c. Contingent fees. d. Commissions.

Integrity and objectivity

Auditors try to identify predictable relationships when using analytical procedures. Relationships involving transactions from which of the following accounts most likely would yield the highest level of evidence? a. Accounts receivable. b. Interest expense. c. Accounts payable. d. Travel and entertainment expense.

Interest expense.

The securities of Donley Corporation are listed on a regional stock exchange and registered with the SEC. The management of Donley engages a CPA to perform an independent audit of Donley's financial statements. The primary objective of this audit is to provide assurance to the a. Regional stock exchange. b. Investors in Donley securities. c. Securities and Exchange Commission. d. Board of directors of Donley.

Investors in Donley securities

To what degree, if at all, is a significant deficiency related to a material weakness? a. It is less severe than a material weakness. b. It is more severe than a material weakness. c. It is unrelated to a material weakness. d. It is equivalent to a material weakness.

It is less severe than a material weakness.

A service auditor's report on internal control may be issued on management's description of a service organization system and the suitability of the design of controls or management's description of a service organization system and the suitability and operating effectiveness of controls. Which of the following is true about a type 1 report? a. It should state that the auditor did not test the effectiveness of the controls b. It should include an opinion about the design of internal control as well as conclusions about tests of controls c. It will include a list of all fraud and error discovered d. It need not be restricted in its use and may be made available to any third party

It should state that the auditor did not test the effectiveness of the controls

The control environment may decrease the effectiveness of control activities when a. The internal auditor reports directly to the audit committee. b. Management has substantial incentives for meeting earnings projections. c. The board of directors is independent of management. d. The audit committee actively oversees the financial reporting process.

Management has substantial incentives for meeting earnings projections.

Which of the following is a factor in the control environment? a. Segregation of duties. b. Information processing. c. Performance reviews. d. Management's philosophy and operating style.

Management's philosophy and operating style.

The audit risk against which the auditor and those who rely on his or her opinion require reasonable protection is a combination of two separate risks at the assertion level. The first risk (consisting of inherent risk and control risk) is that balances, classes of transactions, or disclosures contain material misstatements. The second is that a. The auditor will reject a correct account balance as incorrect. b. Material misstatements that occur will not be detected by the audit. c. The auditor will apply an inappropriate audit procedure. d. The auditor will apply an inappropriate measure of audit materiality.

Material misstatements that occur will not be detected by the audit.

Madison Corporation has a few large accounts receivable that total $1,000,000. Nassau Corporation has a great number of small accounts receivable that also total $1,000,000. The importance of a misstatement in any one account is therefore greater for Madison than for Nassau. This is an example of the auditor's concept of a. Materiality. b. Comparative analysis. c. Reasonable assurance. d. Audit risk.

Materiality.

An accountant has an immaterial direct financial interest in a nonpublic entity. The accountant is a. Independent because the financial interest is immaterial b. Not independent and may not perform a compilation c. Not independent and may not perform a review. d. Not independent and may perform a review but not an audit

Not independent and may not perform a review

Which of the following areas of professional responsibility should be observed by a CPA not in public practice? a. Objectivity Yes Independence Yes b. Objectivity Yes Independence No c. Objectivity No Independence Yes d. Objectivity No Independence No

Objectivity Yes Independence No

A financial statement audit is designed to a. Provide assurance on internal control and to identify significant deficiencies and material weaknesses. b. Detect error or fraud in the financial statements, regardless of whether or not the error or fraud is material. c. Obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to fraud or error. d. Obtain absolute assurance on the financial statements and express an opinion on the financial statements.

Obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to fraud or error.

Analytical procedures reveal significant unexpected differences between recorded amounts and the expectations developed by the auditor. If management is unable to provide an acceptable explanation, the auditor should a. Consider the matter a scope limitation. b. Perform additional audit procedures to investigate the matter further. c. Intensify the audit with the expectation of detecting management fraud. d. Withdraw from the engagement.

Perform additional audit procedures to investigate the matter further

Holding other planning considerations equal, a decrease in the amount of misstatements in a class of transactions that an auditor could tolerate most likely would cause the auditor to a. Apply the planned substantive procedures prior to the balance sheet date. b. Perform the planned auditing procedures closer to the balance sheet date. c. Increase the assessed level of control risk for relevant financial statement assertions. d. Decrease the extent of auditing procedures to be applied to the class of transactions.

Perform the planned auditing procedures closer to the balance sheet date.

Which of the following items tend to be the most predictable for purposes of analytical procedures applied as substantive procedures? a. Relationships involving balance sheet accounts. b. Transactions subject to management discretion. c. Relationships involving income statement accounts. d. Data subject to audit testing in the prior year.

Relationships involving income statement accounts.

Various situations create threats to auditor independence. Which type of threat most likely results from an auditor's financial interest in a client? a. Self-interest threat. b. Self-review threat. c. Management participation threat. d. Advocacy threat.

Self-interest threat.

The AICPA Code of Professional Conduct contains both general ethical principles that are aspirational in character and also a a. List of violations that would cause the automatic suspension of a member's license. b. Set of specific, mandatory rules describing minimum levels of conduct a member must maintain. c. Description of a member's procedures for responding to an inquiry from a trial board. d. List of specific acts discreditable to the profession.

Set of specific, mandatory rules describing minimum levels of conduct a member must maintain.

Audit plans should be designed so that a. Most of the required procedures can be performed as interim work. b. The risks of material misstatement are assessed at a sufficiently low level. c. The auditor can make constructive suggestions to management. d. The audit evidence gathered supports the auditor's conclusions.

The audit evidence gathered supports the auditor's conclusions

All of the following are audit quality control requirements contained in the Sarbanes-Oxley Act of 2002 except a. The lead audit partner must rotate off the audit every 5 years. b. The audit report must be submitted to the Public Company Accounting Oversight Board prior to issuance. c. The audit report must be reviewed and approved by a second partner. d. The Public Company Accounting Oversight Board will periodically inspect registered CPA firms.

The audit report must be submitted to the Public Company Accounting Oversight Board prior to issuance.

Which of the following statements best describes an auditor's responsibility to detect fraud or error? a. The auditor should consider the client's internal control and design the audit to provide reasonable assurance of detecting all fraud or error. b. The auditor should assess the risk that fraud or error may cause the financial statements to contain material misstatements and determine whether the necessary controls are prescribed and are being followed. c. The auditor should consider the types of fraud or error that could occur and determine whether the necessary controls are prescribed and are being followed. d. The auditor should assess the risk that fraud or error may cause the financial statements to contain material misstatements and design the audit to provide reasonable assurance of detecting material errors and fraud.

The auditor should assess the risk that fraud or error may cause the financial statements to contain material misstatements and design the audit to provide reasonable assurance of detecting material errors and fraud.

Which of the following best describes the reason an independent auditor reports on financial statements? a. A management fraud may exist, and it is more likely to be detected by independent auditors. b. The company preparing the statements and the persons using the statements may have different interests. c. A misstatement of account balances may exist and is generally corrected as the result of the independent auditor's work. d. The company preparing the statements may have poorly designed internal control.

The company preparing the statements and the persons using the statements may have different interests.

Which of the following would an auditor most likely use in determining the auditor's preliminary judgment about materiality for the financial statements as a whole? a. The anticipated sample size of the planned substantive procedures. b. The entity's year-to-date financial results and position. c. The results of the internal control questionnaire. d. The contents of the representation letter.

The entity's year-to-date financial results and position.

Which of the following auditor concerns usually is so serious that the auditor might conclude that a financial statement audit cannot be conducted? a. The entity has no formal written code of conduct. b. The integrity of the entity's management is suspect. c. Procedures requiring separation of duties are subject to management override. d. Management fails to modify prescribed controls for changes in conditions.

The integrity of the entity's management is suspect.

Which of the following is a definition of control risk? a. The risk that a material misstatement will not be prevented or detected on a timely basis by the client's internal controls. b. The risk that the auditor will not detect a material misstatement. c. The risk that the auditor's assessment of internal controls will be at less than the maximum level. d. The susceptibility of material misstatement assuming there are no related internal control policies or procedures.

The risk that a material misstatement will not be prevented or detected on a timely basis by the client's internal controls.

An auditor is auditing internal control in conjunction with the audit of financial statements for an issuer. The auditor is considering the appropriate materiality level for planning the audit of internal control. Relative to the materiality level for the audit of the financial statements, materiality levels for the audit of internal control are a. Larger. b. Smaller. c. The same. d. Cannot determine.

The same.

As the acceptable level of detection risk increases for a given audit risk, an auditor may change the a. Assessed level of control risk from a low level to a high level b. Assurance provided by tests of controls by using a larger sample size than planned c. Timing of substantive procedures from year end to an interim date. d. Nature of substantive procedures from a less effective to a more effective procedure.

Timing of substantive procedures from year end to an interim date.

The audit plan usually cannot be finalized until the a. Understanding of the entity and its environment has been completed. b. Engagement letter has been signed by the auditor and the client. c. Control deficiencies have been communicated to those charged with governance. d. Search for unrecorded liabilities has been performed and documented.

Understanding of the entity and its environment has been completed.

The objective of performing analytical procedures in planning an audit is to identify the existence of a. Unusual transactions and events. b. Noncompliance with laws and regulations that went undetected because of internal control deficiency. c. Related party transactions. d. Recorded transactions that were not properly authorized.

Unusual transactions and events.

The auditor reviewed delinquent customers' credit ratings. The auditor confirmed accounts receivable. The auditor tested sales transactions at year end to determine that they were recorded in the proper period. The auditor accounted for the numerical sequence of sales orders. The auditor vouched the recorded accounts receivable to shipping documents. The auditor determined that accounts receivable was presented on the balance sheet as a current asset. The auditor aged the accounts receivable. The auditor inquired of management about the possibility that the receivables had been sold or factored. The auditor reconciled the total receivables from the subsidiary ledger to the balance in the general ledger. The auditor determined that a note was included describing any sales to related parties.

Valuation and allocation Existence Cutoff Completeness Existence Classification and understandability Valuation and allocation Rights and obligations Completeness Classification and understandability


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