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Chapt er01Tes t bank St udent :___________________________________________________________________________ c hoft hef ol l owi ngi snotanel ementofanas sur anc eengagement ? 1Whi .

eepar t yr el at i ons hi p. A.Thr ov edas sur anc es t andar ds . B.Appr entappr opr i at eev i denc e. C.Suffici Awr i t t enas sur ancer epor t . D. tes t abl i s hest heconf or mi t yofass er t i onswi t hs pec i fi edc r i t er i a.I nanaudi tofafi nanc i al r epor t ,t hec r i t er i abywhi c hfi nanc i al 2Anaudi r e p o r t a s s e r t i o n s a r e j u d g e d a r e : .

heet hi calr ul esofc onduct . A.t r al i anAudi t i ngSt andar ds. B.Aust i s t i ngr ul esoft heAust r al i anSecur i t i esandI nv est ment sCommi s si on. C.l appl i c abl eac count i ngs t andar ds . D. st her es ponsi bl epar t yf ort headequac yoft hedi sc l osur ei nt hefi nanc i alr epor tandac company i ngf oot not es ? 3Whoi .

t ori nc har geoffi el dwor k . A.Audi T h e e n t i t y ’ s B o a r d o f D i r e c t o r s . B. t orwhosi gnst heaudi t or ’ sr epor t . C.Audi TheAus t r al i anSecur i t i esandI nv es t ment sCommi s si on. D. ev el sc anass ur anc ebepr ov i dedundert heas s ur anceser v i cesf r amewor k ? 4Atwhatl .

eass ur anceandl i mi t edas s ur ance. A.Reasonabl H i g h a s s u r a n c e a n d r e a s o n a b l e a s s u r a n c e. B. A s s u r a n c e c a n b e p r o v i d e d o n a c o n t i n u u m f r om 0% t o100%. C. As s ur anc ec anbepr ov i dedonacont i nuum f r om abs ol ut et ol i mi t ed. D. ndependentaudi t or sar er ef er r edt oas‘ i ndependent ’bec aus e: 5I .

hei roffic esar enotatt heent i t y’ spl ac eofbus i nes s . A.t heyar enotempl oy eesoft heent i t ybei ngaudi t ed. B.t heyar epai dbypar t i esout s i deoft heaudi t edent i t y . C.t t h e y r e p o r t t o u s e r s o u t s i d e o f t h e a u d i t e d e n t i t y . D.

ghes tl ev elofas sur anc ei spr ov i dedby : 6Thehi .

l i ngfi nanc i al r epor t s . A.compi eeduponpr oc edur es. B.agr evi ew. C.r audi t . D. c hoft hef ol l owi ngcanbet heunder l yi ngs ubj ectmat t eroft heaudi t ? 7Whi .

al r epor tofacompany . A.Thefinanci r al i anaccount i ngst andar ds. B.TheAust r al i anaudi t i ngs t andar ds. C.TheAust Theaudi t or ’ sr epor t . D. c has s ur anceengagement sdoest heFr amewor kf orAss ur anceEngagement sappl y? 8Towhi .

t sofhi s t or i c al fi nanc i ali nf or mat i on. A.Audi ewsofhi st or i cal fi nanc i al i nf or mat i on. B.Revi anc eengagement sot hert hanaudi t sorr evi ewsofhi st or i cal fi nanci al i nf or mat i on. C.Assur Al l oft hegi v enans wer sar ecor r ec t . D. t or ’ sj udgmentconc er ni ngt heov er al lf ai r nes soft hepr es ent at i onoffi nanc i al posi t i on,r esul t sofoper at i onsandc ashfl owsi s 9Theaudi a p p l i e d w i t h i n t h e f r a me w o r k o f : .

r al i anaudi t i ngs t andar dst hati nc l udet hec onceptofmat er i al i t y . A.Aust i t yc ont r ol . B.qual C.t heagr eedr epor t i ngf r amewor k . t h e a u d i t o r ’ s a s s e s s me n t o f t h e audi t edent i t y ’ sl ev elofc ont r olr i s k . D. cht ypeofas s ur anc eengagementdoest heumbr el l ast andar dASAE3000( I SAE3000)‘ As s ur anceEngagement sot hert han 10Towhi t sandRevi ewsofHi st or i cal Fi nanci al I nf or mat i on’notappl y ? . Audi

f or manc eaudi tonagov er nmentdepar t ment . A.Aper ev i ewofahal f year l yfi nanc i al r epor t . B.Ar i mi t edas s ur ancer epor tont heeffect i v enes sofi nt er nal c ont r ol . C.Al Al i mi t edas s ur anceengagementonpr ospect i v efi nanci ali nf or mat i on. D.

ndependentaudi t or sper f or m audi t sont hefi nanci al r epor t sofpubl i ccompani es .Thi st y peofaudi t i ngcanbes tbedesc r i bedas : 11I .

sc i pl i net hatas sur esfi nanc i al i nf or mat i onpr esent edbymanagement . A.adi i vi t ywhos epur posei st osear chf ori r r egul ar i t i es. B.anact egul at or yf unct i ont hatpr ev ent st hei ss uanceofi mpr operfi nanci ali nf or mat i on. C.ar apr of es si onal act i v i t yt hatmeas ur esandc ommuni cat esfi nanc i alandbusi nessdat a. D. toft hefi nanc i alr epor tofCampbel lLt d,anAus t r al i anl i st edc ompany ,i sbei ngconduc t edbyanex t er nalaudi t or .Theext er nal 12Anaudi t ori sex pect edt o: . audi

es sanopi ni onast ot heat t r act i v enessofCampbel l f ori nv est mentpur poses . A.expr e x p r e s s a n o p i n i o n a s t o w h e t h e r t h e fi n a n c i a l r e p o r t i s p r e p a r e d i n a c c o r d a n c e wi t hanappl i cabl efi nanci al r epor t i ngf r amewor k . B. ma k e a 1 0 0 % e x a mi n a t i o n o f C a mp b e l l ’ s r e c o r d s . C. cer t i f yt hec or r ec t nes sofCampbel l ’ sfi nanci al r epor t . D. alr epor taudi ti st o: 13Theessenceofafinanci .

nei ndi v i dualt r ans act i onss ot hatt heaudi t ormaycer t i f yast ot hei rv al i di t y . A.exami d e t e c t f r a u d . B. et hec ons i s t entappl i cat i onofcor r ectaccount i ngpr oc edur es . C.assur d e t e r mi n e w h e t h e r t h e c l i e n t ’ s fi n a n c i a l r e p o r t s a r e f a i r l y s t a t e d . D. ndependentaudi t oraddsc r edi bi l i t yt ot hec l i ent ’ sfi nanc i al r epor tby : 14Thei .

es t i f y i ngunderoat haboutc l i entfi nanci ali nf or mat i on. A.t t achi nganaudi t or ’ sopi ni ont ot hec l i ent ’ sfi nanc i al r epor t . B.at C.mai nt ai ni ngacl ear c utdi st i nct i onbet weenmanagement ’ sr epr es ent at i onsandt heaudi t or ’ sr epr esent at i ons. s t a t i n g i n t h e a u d i t o r ’ s c o mmu n i c a t i o n o f i n t e r n a l c o n t r o l r e l a t e d ma t t e r s t h a t t h e a u d i t w a s ma d e i n a c c o r dancewi t hAus t r al i an D. audi t i ngst andar ds . nanci al r epor taudi t i ngc anbes tbedesc r i bedas : 15Fi .

egul at or yf unct i ont hatpr ev ent st hei ss uanceofi mpr operfi nanci ali nf or mat i on. A.ar of es si onal act i v i t yt hatmeas ur esandc ommuni cat esfi nanc i alandbusi nessdat a. B.apr sc i pl i net hatat t es t st ot her esul t sofaccount i ngandot herf unc t i onal oper at i onsanddat a. C.adi abr anc hofac count i ng. D.

c hoft hef ol l owi ngi snotoneoft hef undament alpr i nc i pl esunder l yi ngt heobj ec t i v eofanaudi t ? 16Whi .

edge. A.Knowl cat i on. B.Communi denc e. C.Evi Cl i ents at i s f ac t i on. D. c hoft hef ol l owi ngi snotoneoft hef undament alpr i nc i pl esunder l yi ngt heobj ec t i v eofanaudi t ? 17Whi .

edge. A.Knowl i ents at i s f ac t i on. B.Cl denc e. C.Evi Document at i on. D. c hoft hef ol l owi ngs t at ement si snott r ueconcer ni ngass ur ances er v i ces ? 18Whi .

anc es er v i c esf oc usoni mpr ov i ngt hequal i t yofi nf or mat i on,ori t scont ex t ,f ordec i si onmak er s . A.Assur owt hi nas sur anc es er v i c eshasbeendr i veni npar tbyus er s ’ demandsf ormor er el ev antandr el i abl ei nf or mat i on. B.Thegr t i ngs er v i cesc anbev i ewedasas ubsetofass ur ances er v i ces . C.Audi Unl i k eaudi tengagement s,anengagementt oper f or m as s ur anceser vi c esdoesnotr equi r et heaudi t ort oc ons i deri nf or mat i on D. r el i abi l i t y . c hoft hef ol l owi ngi snotanat t r i but eofanext er nalaudi t or ? 19Whi .

i entadv oc ac y . A.Cl nt egr i t y . B.I of es si onal c ompet encewi t hr egar dst ounder l y i ngsubj ectmat t er . C.Pr Obj ect i v i t y . D. c hoft hef ol l owi ngi snotoneoft hef undament alpr i nc i pl esofpr of es si onal et hi csunder l yi nganaudi t ? 20Whi .

i al i t y . A.Confident i ci s m. B.Scept nt egr i t y . C.I Obj ect i v i t y . D.

c hoft hef ol l owi ngi snotoneoft hef undament alpr i nc i pl esofpr of es si onal et hi csunder l yi nganaudi t ? 21Whi .

ect i v i t y . A.Obj nt egr i t y . B.I edge. C.Knowl Confi dent i al i t y . D. i mar yr es pons i bi l i t yf ort headequac yofdi s c l osur esi nt hefi nanci al r epor tofapubl i cl yhel dcompanyr est swi t h: 22Thepr .

hosec har gedwi t ht hegov er nanceoft hec ompany . A.t hepar t neras s i gnedt ot heaudi tengagement . B.t heAus t r al i anSec ur i t i esandI nv es t ment sCommi ss i on. C.t t heaudi t ori nc har geoft hefi el dwor k . D. ac yofi nf or mat i oni ncl udedi nnot est hataccompanyt heaudi t edfi nanc i alr epor tofacompanywhos es har esar et r adedon 23Theaccur ockexc hangei st hepr i mar yr espons i bi l i t yof : . ast

hei ndependentaudi t or . A.t t h e s t o c k e x c h a n g e o ffi ci al s . B. t h e A u s t r a l i a n S e c u r i t i e s a n d I n v es t ment sCommi ss i on. C. t h o s e c h a r g e d w i t h t h e g o v e r n a n c e o f t h e c o mp a n y ’ . D. ueofanas sur anc es er v i cel i esi ni t sabi l i t yt o: 24Theval .

mpr o v ei nf or mat i on’ sr el ev anceandf ai t hf ulr epr esent at i on. A.i epor tont heas s ur anc epr oces s. B.r C.i mpr o v et hec ons i st enc yofi nf or mat i on. p r o v i d e a p r o f e s s i o n a l s e r v i c e t h a t i s v al uedbyt her es ponsi bl epar t y . D. nt hecont ex tofagenc yt heor y ,i nf or mat i onas ymmet r yr ef er st ot hei deat hat : 25I .

nf or mat i onc anv ar yi ni t scompar abi l i t y . A.i nf or mat i onc anv ar yi ni t sr el ev ance. B.i ei nf or mat i onaboutt heent i t y ’ st r uefi nanc i alpos i t i ont handot heabs ent eeowner s. C.managementhasmor managementwi l l notacti nt hebesti nt er es t soft heabs ent eeowner s . D.

i chast ur nedt oaudi t or st opr ovi deas sur anc es er v i c espr i mar i l ybec aus e: 26Thepubl .

her ei saneedt odev el opnewr ev enues t r eamsf oracc ount i ngfi r ms. A.t hei nt egr i t yandobj ec t i v i t yofaudi t or si nc r eas est hepubl i c’ st r ustt hatt heunder l y i ngi nf or mat i oni snotmat er i al l ymi s st at ed. B.t t or shavebeenpr oact i v ei ni dent i f yi ngnewt ypesofass ur anc es er v i c est omar k ett oc ust omer s. C.audi audi t sdonotpr ov i der el i abl ei nf or mat i onf ordeci s i onmaker s . D. c hoft hef ol l owi ngbes tdes cr i beswhyani ndependentaudi t ori sas k edt oexpr essanopi ni onont het r ueandf ai rpr es ent at i onofa 27Whi al r epor t ? . financi

ti smanagement ’ sr espons i bi l i t yt os eekav ai l abl ei ndependentai di nt heappr ai sal oft hefi nanci al i nf or mat i onshowni ni t sfi nanci al A.I r epor t . ti sdi fficul tt opr epar eafi nanc i al r epor tt hatf ai r l ypr es ent sac ompany’ sfi nanci alposi t i onandchangesi nc as hflowswi t hout B.I ex per t i s eofani ndependentaudi t or . ti sac ust omar ycour t es yt hatal ls har ehol der sofac ompanyr ecei v eani ndependentr epor tonmanagement ’ sst ewar dshi pi n C.I managi ngt heaffai r soft hebus i nes s.

D. Theopi ni onofani ndependentpar t yi sneededbecaus eac ompanymaynotbeobj ect i v ewi t hr espectt oi t sownfi nanc i al r epor t . c hoft hef ol l owi ngi scons i der edt obeanenhanc i ngchar ac t er i s t i coffinanc i al i nf or mat i ont hathasbeenaudi t ed? 28Whi .

abi l i t y . A.Compar s t ence. B.Exi r enc e. C.Occur P e r i o d i c i t y . D.

29Whi c hoft hef ol l owi ngbes tdes cr i best her eas onwhyani ndependentaudi t orr epor t sonfi nanc i alst at ement s ? .

r audmayex i standi ti smor el i k el yt obedet ec t edbyi ndependentaudi t or s . A.Amanagementf ffer enti nt er es t smayex i stbet weent hec ompanypr epar i ngt hes t at ement sandt hepar t i esus i ngt hest at ement s. B.Di ss t at ementofac countbal anc esmaye xi s tandi sgener al l ycor r ec t edast her es ul toft hei ndependentaudi t or ’ swor k . C.Ami A p o o r l y d e s i g n e d i n t e r n a l c o n t r o l s y s t e m ma y b e i n p l a c e . D. owar eanumberofpot ent i al addi t i onalbenefi t sar i si ngf r om anass ur anc eser v i ce: 30Bel . I .r ecommendat i onst oi mpr ov et heeffic i enc yofoper at i ons. I I .apos i t i v ei nfl uenc eont hebehav i ourofpeopl ewhos eact i v i t i esar ebei ngass ur ed. I I I .r ec ommendat i onst oi mpr ov et heeffect i v enessofoper at i ons . Whi c hcombi nat i onoft hes ei si dent i fi edi nt hebookasaddi t i onalbenefit s ?

Ionl y . A.IandI I Ionl y . B.IandI IandI I Ionl y . C.I I ,I IandI I I . D.

t ore xpr ess esanopi ni onont hefi nanci al r epor t ,t heaudi t or ’ sr espons i bi l i t i esex t endt o: 31Whenanaudi .

ngr es ponsi bi l i t yf ort heent i t y ’ ss ol v enc yi nac cor danc ewi t ht her equi r ement soft heCor por at i onsAc t2001. A.anongoi heunder l y i ngwi s dom oft hemanagement ’ sdec i s i ons. B.t i vepar t i ci pat i oni nt hei mpl ement at i onofadvi c egi v en. C.act whet hert heent i t y ’ sr es ul t sar ef ai r l ypr es ent edi nt hefi nanc i alr epor ti nac c or danc ewi t happr ov edacc ount i ngs t andar ds . D. ti sv er yhar df oraudi t or st or emai ni ndependentoft hei rc l i ent s,gi vent hatt heyar epai dbyt hei rcl i ent s .Bel owar eanumberof 32I bl emec hani sms : . possi I .et hi cal r ul es . I I .appr ov edaudi t i ngs t andar ds . I I I .audi tcommi t t ees . Whi c hoft hes emechani s msc anhel pt heaudi t ormai nt ai nt hei ri ndependence ?

A.IandI Ionl y . I Ionl y . B.IandI IandI I Ionl y . C.I I ,I IandI I I . D. hemaj orr ecentpr opos albyt heI AASBt or educet heex pect at i onsgap? 33Whathasbeent .

at ut or yl i mi t at i ononaudi t or ’ sl i abi l i t y . A.Ast B. Ac onfident i al r epor tt ot hos echar gedwi t h gov er nance. at er epor tt ot hei ndependentaudi tr egul at or y C.Asepar D. Amendment st ot heAudi t or ’ sRepor t . nwhi c har eai st her eagapbet weens oci et y ’ sex pec t at i onsofaudi t or sandt heper cei v edper f or manceofaudi t or s ? 34I .

i ancewi t hl awsandr egul at i ons. A.Compl ec t i onandr epor t i ngofear ni ngsmanagementandf r aud. B.Thedet rpr esent at i onoft hefi nanc i al r epor t . C.Fai Al l oft hegi v enans wer sar ec or r ect . D.

owar eanumberofpot ent i al ar easwher eagapbet weens oc i et y ’ sexpec t at i onsofaudi t or sandt heper cei v edper f or manc eof 35Bel t or shasbeeni dent i fied: . audi I .compl i ancewi t hl awsandr egul at i ons. I I .t hedet ec t i onandr epor t i ngofear ni ngsmanagementandf r aud. I I I .abi l i t yt ocommuni cat edi ffer entl evel sofas sur ancei nt heaudi t or ’ sr epor t . Whi c hcombi nat i onoft hes ehasbeeni dent i fi edasanex pect at i onsgap?

Ionl y . A.IandI I Ionl y . B.IandI IandI I Ionl y . C.I I ,I IandI I I . D. f or mancegappar toft hee x pect at i onsgap,asdefi nedbyPor t er ,i sac ombi nat i onofwhi cht woc omponent s ? 36Theper .

A.I nf or mat i ongapandc ommuni cat i onsgap. ents t andar dsanddefi ci entper f or mance. B.Defici enessgapanddefi c i entst andar ds. C.Reasonabl Communi cat i onsgapanddefi ci entper f or mance. D. abl i s hesAus t r al i anaudi t i ngs t andar ds ? 37Whoest .

r al i anAudi t i ngandAss ur anc eSt andar dsBoar d. A.Aust A u s t r a l i a n A c c o u n t i n g S t a n d a r d s B o a r d . B. r al i anSec ur i t i esandI nves t ment sCommi s s i on. C.Aust Thepr of es s i onal bodi est oget her( CPAAus t r al i a,Char t er edAc count ant sAus t r al i aandNewZeal andandt heI ns t i t ut eofPubl i c D. Acc ount ant s) . sr es ponsi bl ef ordev el opi ngandappr ovi ngi nt er nat i onal audi t i ngandass ur ancest andar ds ? 38Whoi .

nt er nat i onalAudi t i ngandAss ur anceSt andar dsBoar d. A.TheI r al i anAudi t i ngandAs s ur anceSt andar dsBoar d. B.TheAust nt er nat i onalFor um f orI ndependentAudi tRegul at or s . C.TheI TheI nt er nat i onalAc c ount i ngSt andar dsBoar d. D. anc eser vi c eswoul di ncl udewhi choft hef ol l owi ng? 39Assur .

k i ngwi t hac l i entt odev el opamor eeffic i entmet hodofpr oces si ngfi nanc i alt r ans act i ons . A.Wor epar i ngar epor tr epr esent i ngacl i ent ’ spos i t i ondur i ngat axaudi t . B.Pr s t i ngac l i enti ni dent i f y i ngpot ent i als our c esofc api t alf orac qui s i t i ons. C.Assi Pr ovi di nganopi ni onc onc er ni ngt heacc ur ac yofs t at ement smadeonacl i ent ’ swebs i t e. D.

heCor por at i onsAct2001,i fac ompany’ sfi nanc i al r epor t ,whenpr epar edi naccor dancewi t hac count i ngst andar ds,woul dnot 40Undert her wi s egi veat r ueandf ai rv i ew: . ot

heaudi t or sar er equi r edt oadds uc hi nf or mat i onandex pl anat i onsi nt hefi nanc i alr epor ts oast ogi v eat r ueandf ai rvi ew. A.t B.t hedi r ec t or sar er equi r edt oaddsuc hi nf or mat i onandex pl anat i onsi nt hefi nanc i alr epor ts oast ogi v eat r ueandf ai rv i ew. hedi r ec t or sshoul dr ef ert ot hi ss i t uat i oni nt hei rdi r ect or s ’dec l ar at i on. C.t noaddi t i onali nf or mat i onshoul dbeaddedt ot hefi nanci al r epor t . D. ov edaudi t i ngs t andar dspr es c r i be: 41Appr .

cpr i nc i pl esoft heaudi t ,wi t ht hees s ent i alpr ocedur esandgui danc econt ai nedi nGui dances t at ement s. A.Thebasi T h e b a s i c p r i n c i p l e s a n d g e n e r a l g u i d a n c e , w i t h e s s e n t i a l p r o c e d u r e s c o n t a i n e d i n G u i d a n c e s t a t e me n t s . B. cpr i nc i pl esandess ent i alpr ocedur esoft heaudi twi t hgener al gui dancecont ai nedi nGui dances t at ement s . C.Thebasi Thebasi cpr i nc i pl esandess ent i alpr ocedur esoft heaudi tt oget herwi t hr el at edgener al gui danc ewi t hgui danceonpr oc edur almat t er s D. oronent i t y -ori ndus t r y spec i fi ci s s uesc ont ai nedi nGui dances t at ement s . st hegener al c har act eroft hewor kc onduct edi nper f or mi ngaf or ensi caudi t ? 42Whati .

A.Det ec t i ngordet er r i ngf r audul entac t i v i t y . ovi di ngas s ur anc et hatt hefi nanci alr epor ti snotmat er i al l ymi s s t at ed. B.Pr dent i f y i ngt hec aus esofanent i t y ’ sfi nanc i al di fficul t i es . C.I Offer i nganopi ni onont her el i abi l i t yoft hespeci fi cas ser t i onsmadebymanagement . D. ensi caudi t si nc l udeal loft hef ol l owi nge x cept : 43For .

act ur er s ’ cl ai msaboutpr oduc tqual i t y . A.Manuf i mi nali nves t i gat i ons. B.Cr r i moni aldi sput es . C.Mat Empl oy eef r aud. D. nment alaudi t i ngof t enex t endsbey onde x ami nat i onsl eadi ngt ot heex pr es si onofanopi ni onont hef ai r nessoffi nanci al 44Gover es ent at i onandi nc l udesaudi t sofeconomy ,effic i enc yand: . pr

uat i on. A.eval e ff e c t i v eness . B. i ance. C.compl ac c ur ac y . D.

owar edi ffer entt y pesofaudi t s: 45Bel . I .compl i anceaudi t . I I .fi nanc i al r epor taudi t . I I I .i nt er nalaudi t . I V.per f or manc eaudi t .

Whi c hcombi nat i onoft hes et y pesofaudi t scanbecol l ec t i v el yi nt egr at edanddesc r i bedasac ompr ehens i veaudi t ?

,I IandI I Ionl y . A.I I , I I a n d I V o n l y . B. ,I I IandI Vonl y . C.I I I ,I I IandI Vonl y . D.

Chapt er01Tes t bankKey 1Whi c hoft hef ol l owi ngi snotanel ementofanas sur anc eengagement ? .

eepar t yr el at i ons hi p. A.Thr Appr ov edass ur ances t andar ds. B. entappr opr i at eev i dence. C.Suffici Awr i t t enas sur ancer epor t . D.

AACSB:Anal yt i c Di fficul t y :Eas y Lear ni ngObj ect i v e:01. 01Under s t andt hef r amewor kf oras sur anceengagement sandt het y pesofassur anceengagement st hatc anbepr ov i ded Topi c :Thef r amewor kf oras sur anceengagement sandt het y pesofassur anceengagement s

tes t abl i s hest heconf or mi t yofas ser t i onswi t hs peci fi edc r i t er i a.I nanaudi tofafi nanc i alr epor t ,t hec r i t er i abywhi chfi nanci al 2Anaudi epor tas ser t i onsar ej udgedar e: .r

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AACSB:Anal yt i c Di fficul t y :Eas y Lear ni ngObj ect i v e:01. 01Under s t andt hef r amewor kf oras sur anceengagement sandt het y pesofassur anceengagement st hatc anbepr ov i ded Topi c :Thef r amewor kf oras sur anceengagement ...