Audit Becker CPA Quiz Questions & ANSWERS
100% RATED CORRECT- Guaranteed Pass|
Newest 2025
Which of the following is not an example fo the application of professional skepticism? -
✔✔c) inquiring of prior year engagement personnel regarding their assessment of
managements honesty and integrity.
To obtain reasonable assurance, an auditor should: - ✔✔a) plan the work and
properly supervise any assistants.
Because of the risk of material misstatement, an audit of financial statements in
accordance with generally accepted auditing standards should be planned and
performed with an attitude of: - ✔✔c) professional skepticism
In certain audit engagements, the auditor may be required to comply with auditing
requirements in addition to GAAS. The auditor may conduct the audit in accordance
with: - ✔✔a) Both GAAS and government auditing standards (GAGAS)
Which of the following statements correctly defines the term reasonable assurance? -
✔✔d) a high, nut not absolute, level of assurance to allow an auditor to detect a
material misstatement.
Which of the following terms identifies a requirement for audit evidence? - ✔✔a)
Appropriate
In order to express an opinion, the auditor obtains a level of assurance about whether
the financial statements are free from material misstatement, whether due to error or
, fraud. Which of the following is required of the auditor in obtaining this level of
assurance? - ✔✔a) Plan the work and properly supervise any assistants.
How should differences of opinion between the engagement partner and the quality
control reviewer be resolved? - ✔✔b) by following the firms policies and procedures.
The purpose of establishing quality control policies and procedures for deciding whether
to accept or continue a client relationship is to: - ✔✔c) minimize the likelihood of
associating with clients whose management lacks integrity.
A CPA firm would be reasonably assured of meeting its overall responsibility to provide
services that conform with professional standards by: - ✔✔b) Having an appropriate
system of quality control.
An audit supervisor reviewed the work performed by the staff to determine if the audit
was adequately performed. The supervisor accomplished this by primarily reviewing
which of the following? - ✔✔b) Working papers.
Which of the following is not true about audit documentation? - ✔✔c) Audit
documentation should include a separate page for each material account balance or
transaction class.
Which of the following factors would most likely influence the form and extent of the
auditor's documentation of an entity's internal control environment? - ✔✔a)
complexity and size of the entity.
Which of the following would not be considered a significant audit finding that should
be included in audit documentation? - ✔✔a) Retirement of the accounts payable
manager and subsequent hiring of a replacement.
100% RATED CORRECT- Guaranteed Pass|
Newest 2025
Which of the following is not an example fo the application of professional skepticism? -
✔✔c) inquiring of prior year engagement personnel regarding their assessment of
managements honesty and integrity.
To obtain reasonable assurance, an auditor should: - ✔✔a) plan the work and
properly supervise any assistants.
Because of the risk of material misstatement, an audit of financial statements in
accordance with generally accepted auditing standards should be planned and
performed with an attitude of: - ✔✔c) professional skepticism
In certain audit engagements, the auditor may be required to comply with auditing
requirements in addition to GAAS. The auditor may conduct the audit in accordance
with: - ✔✔a) Both GAAS and government auditing standards (GAGAS)
Which of the following statements correctly defines the term reasonable assurance? -
✔✔d) a high, nut not absolute, level of assurance to allow an auditor to detect a
material misstatement.
Which of the following terms identifies a requirement for audit evidence? - ✔✔a)
Appropriate
In order to express an opinion, the auditor obtains a level of assurance about whether
the financial statements are free from material misstatement, whether due to error or
, fraud. Which of the following is required of the auditor in obtaining this level of
assurance? - ✔✔a) Plan the work and properly supervise any assistants.
How should differences of opinion between the engagement partner and the quality
control reviewer be resolved? - ✔✔b) by following the firms policies and procedures.
The purpose of establishing quality control policies and procedures for deciding whether
to accept or continue a client relationship is to: - ✔✔c) minimize the likelihood of
associating with clients whose management lacks integrity.
A CPA firm would be reasonably assured of meeting its overall responsibility to provide
services that conform with professional standards by: - ✔✔b) Having an appropriate
system of quality control.
An audit supervisor reviewed the work performed by the staff to determine if the audit
was adequately performed. The supervisor accomplished this by primarily reviewing
which of the following? - ✔✔b) Working papers.
Which of the following is not true about audit documentation? - ✔✔c) Audit
documentation should include a separate page for each material account balance or
transaction class.
Which of the following factors would most likely influence the form and extent of the
auditor's documentation of an entity's internal control environment? - ✔✔a)
complexity and size of the entity.
Which of the following would not be considered a significant audit finding that should
be included in audit documentation? - ✔✔a) Retirement of the accounts payable
manager and subsequent hiring of a replacement.
