03 Sep ACC 403 Auditing Midterm Part 2-New…GUARANTEED A+ ANSWERS! GOOD LUCK
- Which of the following auditor’s defenses usually means nonreliance on the financial statements by the user?
- The expectation gap:
- The standard of due care to which the auditor is expected to adhere to in the performance of the audit is referred to as the:
- The assessment against a defendant of that portion of the damage caused by the defendant’s negligence is called:
- The preferred defense in third party suits is:
- In connection with the audit of financial statements, an independent auditor could be responsible for failure to detect a material fraud if:
- Which of the following would most likely be deemed a direct-effect illegal act?
- Fraudulent financial reporting is most likely to be committed by whom?
- Which of the following is the auditor least likely to do when aware of an illegal act?
- The most important general ledger account included in and affecting several cycles is the:
- “The auditor should not assume that management is dishonest, but the possibility of dishonesty must be considered.” This is an example of:
- Which of the following statements is the most correct regarding errors and fraud?
- Audit documents:
- When the auditor uses tracing as an audit procedure for tests of transactions she is primarily concerned with which audit objective?
- Which of the following is not one of the four decisions about what evidence to gather and how much of it to accumulate?
- Given the economic and time constraints in which auditors can collect evidence about management assertions about the financial statements, the auditor normally gathers evidence that is:
- ________ is the auditor’s examination of the client’s documents and records to substantiate that the information is included in the financial statements.
- When practical and reasonable, U.S. auditing standards require the confirmation of:
- Which of the following is not a characteristic of the reliability of evidence?
- An auditor should examine minutes of the board of directors’ meetings:
- One of the purposes of an engagement letter is to avoid misunderstandings with the client. This is important for:
- Which of the following best describes the corporate minutes of an entity?
- Written communication that the auditor will provide reasonable assurance for the detection of fraud is found in:
- The audit team gathers information about a new client’s business and industry in order to obtain:
- Related party:
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