Auditing test bank chapter 7

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1、AuditingandAssuranceServices,15e(Arens)Chapter7AuditEvidenceLearningObjective7-11)Allevidencemusthavethesamelevelofpersuasiveness.A)TrueB)FalseAnswer:BTerms:AuditevidenceDiff:EasyObjective:LO7-1AACSB:Reflectivethinkingskills2)Auditorsuseevidencetohelpthemdrawconclusion

2、s.A)TrueB)FalseAnswer:ATerms:AuditevidenceDiff:EasyObjective:LO7-1AACSB:Reflectivethinkingskills38Copyright©2014PearsonEducation,Inc.LearningObjective7-21)Auditorsmustmakedecisionsregardingwhatevidencetogatherandhowmuchtoaccumulate.Whichofthefollowingisadecisionthatmus

3、tbemadebyauditorsrelatedtoevidence?A)SamplesizeTimingofauditproceduresYesYesB)SamplesizeTimingofauditproceduresNoNoC)SamplesizeTimingofauditproceduresYesNoD)SamplesizeTimingofauditproceduresNoYesAnswer:ATerms:DecisiontobemadebyauditorsrelatedtoevidenceDiff:EasyObjectiv

4、e:LO7-2AACSB:Reflectivethinkingskills38Copyright©2014PearsonEducation,Inc.2)Auditproceduresareconcernedwiththenature,extent,andtimingingatheringauditevidence.Which,ofthefollowing,istrueastothetimingofauditprocedures?A)Priortothefiscalyear-endoftheclientSubsequenttothef

5、iscalyear-endoftheclientYesYesB)Priortothefiscalyear-endoftheclientSubsequenttothefiscalyear-endoftheclientNoNoC)Priortothefiscalyear-endoftheclientSubsequenttothefiscalyear-endoftheclientYesNoD)Priortothefiscalyear-endoftheclientSubsequenttothefiscalyear-endoftheclien

6、tNoYesAnswer:ATerms:TimingofauditproceduresDiff:EasyObjective:LO7-2AACSB:Reflectivethinkingskills3)A(n)________isthedetailedinstructionthatexplainstheauditevidencetobeobtainedduringtheaudit.A)auditobjectivesB)auditprocedureC)auditassertionD)auditprogramAnswer:BTerms:Au

7、ditevidenceandauditproceduresDiff:EasyObjective:LO7-2AACSB:Analyticskills38Copyright©2014PearsonEducation,Inc.4)Whichofthefollowingisnotoneofthefourdecisionsaboutwhatevidencetogatherandhowmuchofittoaccumulate?A)WhichauditprocedurestouseB)Whichaccountsmustagreetothegene

8、ralledgerC)WhentoperformtheproceduresD)WhatsamplesizetoselectforagivenprocedureAnswer:BTerms:Auditevidenceandauditpro