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ACC 576 Week 3 Quiz
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ACC 576 Week 3 Quiz

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This Tutorial contains More than 150 Question Test Bank (we have listed some of the Questions below)

 

Week 3 Quiz

Question 1      

In designing written audit programs, an auditor should establish specific audit objectives that relate primarily to the

Question 2 

Which of the following procedures is least likely to be performed before the balance sheet date?

Question 3      

In determining whether transactions have been recorded, the direction of the audit testing should be from the

Question 4      

Which of the following combination of procedures would an auditor most likely perform to obtain evidence about fixed asset additions?

Question 5 

An auditor may achieve audit objectives related to particular assertions by

Question 6      

The sampling unit in a test of controls pertaining to the existence of payroll transactions ordinarily is a(an)

Question 7 

The risk of incorrect acceptance and the likelihood of assessing control risk too low relate to the

Question 8 

Which of the following audit procedures probably would provide the most reliable evidence concerning the entity's assertion of rights and obligations related to inventories?

Question 9 

When an auditor tests a computerized accounting system, which of the following is true of the test data approach?

Question 10    

An auditor is determining the sample size for an inventory observation using mean-per-unit estimation, which is a variables sampling plan. To calculate the required sample size, the auditor usually determines the

Question 11 

Processing data through the use of simulated files provides an auditor with information about the operating effectiveness of control policies and procedures.

One of the techniques involved in this approach makes use of

Question 12 

An auditor should trace bank transfers for the last part of the audit period and first part of the subsequent period to detect whether

Question 13    

The primary responsibility of a bank acting as registrar of capital stock is to

Question 14    

An auditor most likely would perform substantive tests of details on payroll transactions and balances when

Question 15                

Cutoff tests designed to detect credit sales made before the end of the year that have been recorded in the subsequent year provide assurance about management's assertion of

Question 16 

In performing tests of controls over authorization of cash disbursements, which of the following sampling methods would be most appropriate?

Question 17 

In evaluating the adequacy of the allowance for doubtful accounts, an auditor most likely reviews the entity's aging of receivables to support management's financial statement assertion of

Question 18    

Which of the following courses of action would an auditor most likely follow in planning a sample of cash disbursements if the auditor is aware of several unusually large cash disbursements?

Question 19    

Which of the following characteristics most likely would be an advantage of using classical variables sampling rather than probability-proportional-to-size (PPS) sampling?

Question 20                

Which of the following statements is correct concerning statistical sampling in tests of controls?

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