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Chapter 1
Descrição
An Introduction to Auditing
Sem etiquetas
accounting
Quiz por
Lauren Alsobrook
, atualizado more than 1 year ago
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Criado por
Lauren Alsobrook
quase 8 anos atrás
2
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Resumo de Recurso
Questão 1
Questão
An integrated audit is
Responda
required for all companies
required by the IAASB
Composed of financial statement audit and an audit of internal control over financial reporting
conducted according to audit standards of AICPA
Questão 2
Questão
Evidence
Responda
is composed of various items including underlying records of accounts and docs
must be in written form
includes records created by the auditor to document audit activities
includes only corroborating info obtained from outside the client
Questão 3
Questão
The PCAOB
Responda
is a not for profit entity
shares responsibility for standard setting with AICPA
creates audit standards that CPA firms must use in all audits
is independent of SEC oversight
Questão 4
Questão
The “highest” level of a CPA firm hierarchy is:
Responda
The shareholders.
The partners
The managers
Both a and b
Questão 5
Questão
Which of the following is NOT a “Big Four” firm?
Responda
PWC
Grant Thornton
Deloitte
EY
Questão 6
Questão
Which body regulates the audits of nonpublic companies in the United States?
Responda
PCAOB
AICPA
IFRS
SEC
Questão 7
Questão
The Securities and Exchange Commission:
Responda
is a govt. entity
authorizes all PCAOB standards before they become effective
Can reject company filings or suspend trading of company stocks
All of the above
Questão 8
Questão
The GASB:
Responda
Sets audit standards for auditors engaged in auditing not-for-profit entities.
Regulates state and local governments.
Set reporting standards for state and local government entities
All of the above
Questão 9
Questão
Financial statements must be prepared:
Responda
in accordance with GAAP
in accordance with IFRS.
in accordance with OCBOA
Any of the above, depending on which set of standards the circumstances dictate as applicable.
Questão 10
Questão
The audit engagement team consists of:
Responda
more than one partner.
associates and seniors.
Managers
All of the above
Questão 11
Questão
Which of the following organizations is considered to be a public company?
Responda
A firm whose privately held stock is owned exclusively by an individual.
A partnership of doctors.
A privately-held firm controlled by three family members
A firm whose stock is registered with the SEC
Questão 12
Questão
The auditor
Responda
prepares the financial statements after the client agrees to all adjustments.
writes the footnotes to the financial statements to ensure their accuracy.
performs work to reach an opinion on the ICFR and financial statements.
None of the above
Questão 13
Questão
To which of the following would AICPA attest standards not apply?
Responda
Standard for Accounting and Review Services (SSARS)
Elder Care
Loans under TALF
Internal Control for nonpublic company
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