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