AT Quality Control Exam Questions
with 100% Verified Answers
An auditor need not abide by an auditing standard if the auditor believes that
a. The amount is immaterial
b. The requirement of the standard is impractical to perform
c. The requirement of the standard is impossible to perform
d. Any of the three above is correct. - ✔ ✔ d. Any of the three above is correct.
A CPA should comply with applicable generally accepted auditing standards on
every engagement
a. Without exception
,b. Except in examinations that result in a qualified report
c. Except in engagements where the CPA is associated with unaudited
financial statements.
d. Except in examinations of interim financial statements. - ✔ ✔ a.
Without exception
To exercise due professional care the auditor should examine all available
corroborating evidences supporting management's assertions.
The proper attitude of an auditor who is performing an examination in
accordance with GAAS
should be professional responsiveness.
GAAS means rules acknowledged by the accounting profession because of
their universal application.
a. b. c. d.
First statement True False True True
Second statement False False True False
Third statement False False True True - ✔ ✔ b. false false false
A CPA is most likely to refer to one or more of the three general auditing
standards in determining
a. The nature of the CPA's auditing qualification.
, b. The scope of the CPA's auditing procedures.
c. Requirements for the review of internal control.
d. Whether the CPA should undertake an audit engagement. - ✔ ✔ d. Whether
the CPA should undertake an audit engagement.
0. The general standards stress the importance of
a. The personal qualities which the auditor should have
b. Evidence accumulation
c. Communicating the auditor's finding to the reader
d. All of the above - ✔ ✔ a. The personal qualities which the auditor should have
The Audit Standard which requires "adequate technical training and
proficiency" is normally interpreted as requiring the auditor to have
a. Formal education in auditing and accounting
b. Adequate practical experience for the work being performed
c. Continuing professional education
d. All of the above - ✔ ✔ d. All of the above
Which of the following is not required by the Generally Accepted Auditing
Standards that states that due professional care is to be exercised in the
performance of the audit?
a. Observance of the standards of field work and reporting
with 100% Verified Answers
An auditor need not abide by an auditing standard if the auditor believes that
a. The amount is immaterial
b. The requirement of the standard is impractical to perform
c. The requirement of the standard is impossible to perform
d. Any of the three above is correct. - ✔ ✔ d. Any of the three above is correct.
A CPA should comply with applicable generally accepted auditing standards on
every engagement
a. Without exception
,b. Except in examinations that result in a qualified report
c. Except in engagements where the CPA is associated with unaudited
financial statements.
d. Except in examinations of interim financial statements. - ✔ ✔ a.
Without exception
To exercise due professional care the auditor should examine all available
corroborating evidences supporting management's assertions.
The proper attitude of an auditor who is performing an examination in
accordance with GAAS
should be professional responsiveness.
GAAS means rules acknowledged by the accounting profession because of
their universal application.
a. b. c. d.
First statement True False True True
Second statement False False True False
Third statement False False True True - ✔ ✔ b. false false false
A CPA is most likely to refer to one or more of the three general auditing
standards in determining
a. The nature of the CPA's auditing qualification.
, b. The scope of the CPA's auditing procedures.
c. Requirements for the review of internal control.
d. Whether the CPA should undertake an audit engagement. - ✔ ✔ d. Whether
the CPA should undertake an audit engagement.
0. The general standards stress the importance of
a. The personal qualities which the auditor should have
b. Evidence accumulation
c. Communicating the auditor's finding to the reader
d. All of the above - ✔ ✔ a. The personal qualities which the auditor should have
The Audit Standard which requires "adequate technical training and
proficiency" is normally interpreted as requiring the auditor to have
a. Formal education in auditing and accounting
b. Adequate practical experience for the work being performed
c. Continuing professional education
d. All of the above - ✔ ✔ d. All of the above
Which of the following is not required by the Generally Accepted Auditing
Standards that states that due professional care is to be exercised in the
performance of the audit?
a. Observance of the standards of field work and reporting
