Test Bank and Solutions For Auditing, Assurance Services & Ethics in Australia 10th Australian Edition 10e By Alvin Arens PDF

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Solution Manual, Test Bank, ebook For Auditing, Assurance Services & Ethics in Australia 10th Australian Edition 10ae By Alvin Arens, Best ; 9781488609138...

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Cha pt e rOne: MULTI PLECHOI CE.Choos et heoneal t er nat i vet ha tbe s tc ompl et e st hes t at e me ntorans wer st heques t i on. 1) Asbus i ne s s e sbe c omemor ec ompl e xa ndnee dmor er e l i a bl ei nf or ma t i on, publ i ca c c ount ant spl a yavi t a lr ol ei n: A)

pr ovi di ngt axs e r vi c e s . B) pr ovi di ngbus i ne s sa dvi s or ys e r vi c e s . C)

pr ovi di nga s s ur anc eoni nf or ma t i onot hert hanfina nc i alr e por t s . D)

a l loft heabove Ans we r :

D Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr a lCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s , anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur a nc eandnona s s ur a nc e s e r vi c e s pr ovi dedbypubl i cac c ount a nt s .

2) Audi t or sar eval ue df ort he i re xpe r i e nc ei nas s i s t i ngc ompa ni e st oi mpr o veope r a t i onsa nd: A)

i nde pendenc ei npr ovi di ngas s ur a nc es . B) t ec hni c a lknowl edge . C)

c ompe t e nc e . D) a l loft heabove Ans we r :

D

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For Full Chapters : [email protected] Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr a lCommuni c a t i on Obj e c t i ve :LO 1 . 1. De s c r i beas s ur a nc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

3) Anys e r vi c ei nwhi c ht hepubl i cac c ount i ngfir mi s s ue sawr i t t e nc ommuni c a t i one xpr e s s i ngac onc l us i onwi t hr e s pe c tt o t her e l i abi l i t yofawr i t t e na s s e r t i ont ha ti st her e s pons i bi l i t yofa not he rpar t yi s : A)

a na c c ount i nga ndbookkee pi ngs er vi c e . B) amana ge mentadvi s or ys e r vi c e . C)

at a xs e r vi c e . D) a na t t e s t a t i ons er vi c e . Ans we r :

D Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1. De s c r i beas s ur anc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

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For Full Chapters : [email protected] 4)Whi c hoft hef ol l o wi ngi sc l a s s i fiedasana t t e s t a t i ons e r vi c e ? A)Compi l a t i on B)Taxpl anni nge nga ge me nt C)Cons ul t i ngenga ge me nt D)Audi tofhi s t or i c alfinanc i als t a t e me nt s Ans we r :D Di ff:1 Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c esf r om ot heras s ur anc ea ndnon-

a s s ur anc es e r vi c e spr ovi de db ypubl i ca c c ount ant s .

5)Whenabus i ne s sc ont a c t sana udi t orf oras er vi c epr ovi di ngnoas s ur a nc e s ,wha tt ypeofe nga ge menti sbe i ng r e ques t e d? A)Audi t B)TaxPl a nni ng C)Re vi e w D)Compl i a nc e Ans we rB Di ff:1 Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c esf r om ot heras s ur anc ea ndnon-

a s s ur anc es er vi c espr ovi dedbypubl i cac c ount a nt s .

6) Ana udi tofhi s t or i c alfina nc i a ls t a t ement si saf or m of : A)

a s s ur anc es er vi c ei nwhi c ht hea udi t ori s s ue sawr i t t e nr e por te xpr e s s i nganopi ni ona boutwhe t hert hefinanc i a l s t a t e me nt sar ei nma t e r i alc onf or mi t ywi t haudi t i ngs t anda r ds . B) a t t es t a t i ons e r vi c ei nwhi c ht heaudi t ori s s ue sawr i t t e nr e por te xpr e s s i nganopi ni ona boutwhe t hert hefina nc i a l s t a t e me nt sar ei nma t e r i alc onf or mi t ywi t haudi t i ngs t anda r ds . C)

a t t es t a t i ons e r vi c ei nwhi c ht heaudi t ori s s ue sawr i t t e nr e por te xpr e s s i nganopi ni ona boutwhe t hert hefina nc i a l s t a t e me nt sar ei nma t e r i alc onf or mi t ywi t hac c ount i ngs t a nda r ds . D)

noneoft heabove Ans we r :

C Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on

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For Full Chapters : [email protected] Obj e c t i ve :LO 1 . 1. De s c r i beas s ur anc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

7) Pr i vat e l yhe l dc ompani e sha vea nnualfina nc i als t a t e mentaudi t s : A)

t oobt a i nfinanc i ngf r om banks . B) bec a us ee xt er na lus e r sr e l yoni t . C)

bec a us et he ya r er equi r e dt ounde rt heCo r po r a t i o nsAc t . D)

a l loft heabove Ans we r :

A Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1. De s c r i beas s ur anc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

8) Publ i c l yt r a dedc ompa ni esha veannualfina nc i als t a t ementaudi t s : A)

bec a us ee xt er na lus e r sr e l yoni t . B) bec a us et he ya r er equi r e dt ounde rt heCo r po r a t i o nsAc t . C)

t oobt a i nfinanc i ngf r om banks . D)

a l loft heabove Ans we r :

B Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on

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For Full Chapters : [email protected] Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

9) Whi c honeoft hef ol l o wi ngs er vi c espr ovi de samoder a t el e velofas s ur a nc eaboutt hec l i e nt ' sfina nc i als t a t ement s ? A)

f or e c as t sandpr oj e c t i ons B) r e vi e w C)

a udi t D) c ompl i a nc e Ans we r :

B Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

10) As s e s s i ngt ha tac ompa ny' spol i c i e se ffec t i ve l yens ur et hec ompa ny' sc ompl i a nc ewi t henvi r onment a ls t andar dsa ndl a ws i s : A)

a ne xa mpl eofabus i nes spe r f or manc eme as ur e me nts e r vi c e . B) par toft hefina nc i als t a t ementaudi tpr oc e s s . C)

a ne xa mpl eofa nas s ur anc es e r vi c e . D)

par toft hei nt e r nalaudi t or ' sr e s pons i bi l i t i e s . Ans we r :

C Di ff:2

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For Full Chapters : [email protected] Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

11) I nr e s pons et ot hegr o wi ngnee df oras s ur a nc er e s ul t i ngf r om t hee xpl os i onofbus i ne s st r ans a c t e de l e c t r oni c al l yove rt he I nt e r net ,t heAI CP Ac r ea t ed: A)

AI CPAWe b Pa r t ne rAs s ur a nc eSe r vi c e s . B) We b t r us tAs s ur a nc eSe r vi c e s . C)

I nf o r ma t i o nSys t e mRe l i a b i l i t ySe r v i c e s . D) I nt e r ne tRe l i a b i l i t yAs s ur a nc eSe r vi c e s . Ans we r :

B Di ff:2

Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1. De s c r i beas s ur anc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

12) Bus i ne s spe r f or ma nc eme a s ur ements e r vi c e si nvol ve : A)

t heboar dofdi r e c t or sa ndma na ge r sus i ngabal a nc e ds c or e c ar dt odefineanent i t y' sfinanc i alobj e c t i ve sandgoa l s . B) a s s ur anc eaboutwhe t hernonfinanc i ali nf or ma t i onbe i ngr epor t e df r om t hee nt i t y' spe r f or manc eme as ur e me nts ys t e mi s r e l i a bl e . C)

a s s ur anc eaboutwhe t herfina nc i alandnonfinanc i a li nf or ma t i onbe i ngr e por t e df r om t heent i t y' spe r f or ma nc e mea s ur eme nts ys t e mi sr el i abl e . D)

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For Full Chapters : [email protected] noneoft heabove Ans we r :

C Di ff:3

Topi c : As s ur anc es e r vi c e s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1. De s c r i beas s ur anc es e r vi c e s ,anddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

13)I mpr ovi ngope r a t i ona lc ont r ol si sonewa ya na udi t ori sa bl et o: A)de t e r mi nei fapot e nt i alc l i e nti st r us t wor t hy . B)he l pi mpl e me ntr ec omme nda t i onst ha ti mpr ovepr ofit abi l i t y. C)c ompl e t et hefina ls t a gesoft heaudi t . D)pr ovi dec ons ul t i ngs er vi c esdur i ngt heaudi t . Ans werB Di ff:1 Topi c :Ot he ra s s ur a nc es e r vi c e s AASCB: Ana l yt i c a lThi nki ng Obj e c t i ve: LO1. 1.De s c r i bea s s ur anc es e r vi c e s , anddi s t i ngui s ha udi ts e r vi c e sf r om ot he ras s ur anc ea ndnona s s ur anc es e r vi c e spr ovi de db ypubl i ca c c ount ant s .

14) ' Ot he ras s ur anc es e r vi c e s ' ar es i mi l a rt o, yetdi ffe rs ome wha tf r om, a t t e s t a t i ons e r vi c e s .Whenper f or mi ng' ot hera s s ur anc e s e r vi c e s , ' t hepubl i ca c c ount ant : A)

i snotr e qui r e dt oi s s ueawr i t t e nr epor t ,a ndt heas s ur anc ei saboutt her e l i a bi l i t ya ndr e l e vanc eofi nf or ma t i on. B) i sr e qui r edt oi s s ueawr i t t e nr e por t ,a ndt heas s ur a nc ei saboutt hec ompl e t e nes sa nds uffic i e nc yofi nf or ma t i on. C)

i snotr e qui r e dt oi s s ueawr i t t e nr epor t ,a ndt heas s ur anc ei saboutt hec ompl et e ne s sa nds uffic i e nc yofi nf or ma t i on. D)

i sr e qui r edt oi s s ueawr i t t e nr e por t ,a ndt heas s ur a nc ei saboutt her e l i a bi l i t ya ndr el e vanc eofi nf or ma t i on. Ans we r :

A Di ff:2

Topi c : Ot he ras s ur anc es e r vi c es AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 1.De s c r i bea s s ur anc es e r vi c e s ,a nddi s t i ngui s haudi ts e r vi c e sf r om ot he ras s ur anc eandnonas s ur anc e s e r vi c e s pr ovi dedbypubl i cac c ount ant s .

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15)Whi c hoft hef ol l o wi nge xi s t si nde pende nt l yf r om anaudi t ? A)r i s kf r eei nt er e s tr a t eandbus i nes sr i s k B)i nf or ma t i onr i s ka ndt her i s k f r eei nt er e s tr a t e C)bus i ne s sr i s ka ndi nf or mat i onr i s k D)r i s kf r e ei nt e r e s tr a t eanda udi tr i s k Ans we r :A Di ff:3 Topi c : Ec onomi cde ma ndf ora udi t i ng AACSB: Re flec t i veThi nki ng Obj e c t i ve :LO1 . 2.Expl ai nt hei mpor t anc eofa udi t i ngi nr educ i ngi nf or ma t i onr i s k.

16)Re mot e ne s sofi nf or ma t i oni sac aus eof : A)i nf or ma t i onr i s k. B)c ompl e xe x c hanget r ans a c t i ons . C)r e j e c t i ngapot ent i a lc l i e nt . D)audi t i ngt hefina nc i als t a t e me nt s . Ans we rA Di ff:1 Topi c : Caus esofi nf or ma t i onr i s k AACSB: Wr i t t e nandOr a lCommuni c a t i on Obj e c t i ve :LO1 . 3.Li s tt hec aus esofi nf or ma t i onr i s k, ande xpl a i nhow t hi sr i s kma yber e duc e d.

17) Whi c honeoft hef ol l o wi ngi sNOTame a nsofr educ i ngi nf or ma t i onr i s k? A)

pr ovi di nga udi t e dfinanc i a ls t a t e me nt s B) i nde pendentve r i fic a t i onbyt heus e r C)

i mpl e me nt i ngas ys t e m ofqual i t yc ont r ol D) s ha r i ngt her i s kwi t hmana ge me nt Ans we r :

C Di ff:2

Topi c :Caus e sofi nf or ma t i onr i s k AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 3. Li s tt hec aus e sofi nf or ma t i onr i s k,ande xpl a i nhow t hi sr i s kma yber e duc e d.

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For Full Chapters : [email protected] 18) Whi c honeoft hef ol l o wi ngs t a t e me nt si sNOTt r ueaboutaudi tr e por t s ? A)

The yar epr epar e dast hefinals t a geoft heaudi tpr oc es s . B) The ydi ffe ri nna t ur e . C)

The yc ommuni c a t et hea udi t or ' sfindi ngst ous e r s . D)

The yal lf ol l ow t hes amef or m. Ans we r :

D Di ff:2

Topi c :Caus e sofi nf or ma t i onr i s k AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 3. Li s tt hec aus e sofi nf or ma t i onr i s k,ande xpl a i nhow t hi sr i s kma yber e duc e d.

19)Wha ti sabypr oduc tofa naudi ti nr e gar dst oi nf or ma t i onr i s k? A)i nc r e as est hea mountofa vai l a bl ec api t a l B)l owe r st hec os tofobt ai ni ngc a pi t al C)i nc r e as est hel e ve lofi nf or ma t i onr i s k D)i nc r e a s e st hec os tofobt ai ni ngc api t al Ans we r :B Di ff:3 Topi c : Caus esofi nf or ma t i onr i s k AACSB: Appl i c a t i onofKnowl edge Obj e c t i ve :LO1 . 3.Li s tt hec aus esofi nf or ma t i onr i s k, ande xpl a i nhow t hi sr i s kma yber e duc e d.

20)Wha ti st heac c umul a t i onande val ua t i onofe vi de nc ea bouti nf or ma t i ont odet e r mi nea ndr e por tont he de gr eeofc or r e s ponde nc ebe t we e nt hei nf or ma t i ona nde s t abl i s he dc r i t e r i a? A)mar ke t i ng B)a c c ount i ng C)fina nc e D)audi t i ng Ans we r :D Di ff:1 Topi c : Na t ur eofaudi t i ng AACSB: Wr i t t e nandOr a lCommuni c a t i on Obj e c t i ve :LO1 . 4.De s c r i beaudi t i ng.

21) Whi c hoft hef ol l owi ngi saf or m ofe vi de nc eus edbyaudi t or s ?

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t heaudi t or ' so wnobs e r va t i ons B) or a ls t a t e ment sf r om t heaudi tc l i e nt C)

wr i t t e nc ommuni c a t i onobt ai ne df r om e nt i t i e sout s i det heaudi tc l i e nt D)

a l loft heabove Ans we r :

D Di ff:2

Topi c :Na t ur eofa udi t i ng AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 4.Des c r i beaudi t i ng.

22) Pr ovi di ngquant i t a t i vei nf or ma t i ont ha tmana ge me ntandot he r sc a nus et oma kedec i s i onsi st hef unc t i onof : A)

a udi t i ng. B) a c c ount i ng. C)

financ e . D) mana ge menti nf or ma t i ons ys t e ms . Ans we r :

B Di ff:2

Topi c :Na t ur eofa udi t i ng AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 4.Des c r i beaudi t i ng.

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For Full Chapters : [email protected] 23) Thec r i t er i af ore val ua t i ngqua nt i t a t i vei nf or ma t i onvar y .Fore xampl e ,i nt heaudi tofhi s t or i c a lfina nc i a ls t a t e ment sby publ i cac c ount i ngfir ms ,t hec r i t er i aar eus ua l l y: A)

r e gul a t i onsoft heAus t r a l i a nTax a t i onOffic e . B) r e gul a t i onsoft heAus t r a l i a nSe c ur i t i e sa ndI nve s t mentCommi s s i on. C)

a ppl i c a bl eac c ount i ngs t a ndar ds . D)

ge ner al l ya c c e pt e daudi t i ngs t andar ds . Ans we r :

C Topi c :Na t ur eofa udi t i ng AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 4.Des c r i beaudi t i ng.

24) Ana udi toffinanc i a ls t a t e ment si sc onduc t edt ode t e r mi newhet he rt he : A)

or gani s a t i oni sope r a t i ngeffic i e nt l yande ffe c t i ve l y . B) o ve r al lfinanc i als t a t e ment sar es t a t e di nac c or danc ewi t hs pe c i fie dc r i t e r i a . C)

a udi t e ei sf ol l owi ngs pec i ficpr oc e dur e sorr ul e ss e tdownbyape e rgr oupaut hor i t y . D)

noneoft heabove Ans we r :

B Topi c :Di s t i nc t i onbe t we e naudi t i ngandac c ount i ng AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 5. Di s t i ngui s hbe t we e naudi t i ngandac c ount i ng.

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For Full Chapters : [email protected] 25) I n' audi t i ng' ac c ount i ngda t a , t hepr i ma r yc onc e r ni swi t h: A)

de t e r mi ni ngi ff r a udhasoc c ur r e d. B) de t e r mi ni ngwhe t he rr e c or de di nf or ma t i onpr oper l yr efle c t st hee c onomi ce vent st ha toc c ur r e ddur i ngt heac c ount i ng per i od. C)

a nal ys i ngt henonfinanc i ali nf or ma t i ont obes ur et ha ti tc ompl i e swi t hgove r nme ntr e qui r e me nt s . D)

de t e r mi ni ngi ft axa bl ei nc omehasbee nc al c ul a t e dc or r e c t l y . Ans we r :

B Di ff:2

Topi c : Di s t i nc t i onbet we e naudi t i ngandac c ount i ng AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 5. Di s t i ngui s hbe t we e naudi t i ngandac c ount i ng.

26) T oope r a t ee ffe c t i ve l y , i nt e r nalaudi t or s : A)

r e por tont hefinanc i als t a t e ment soft heor ga ni s a t i on. B) a r ei nde pe nde ntoft heor ga ni s a t i on. C)

a r ei nde pe nde ntoft hel i nef unc t i onsi na nor ga ni s a t i on. D)

noneoft heabove Ans we r :

C Di ff:3

Topi c :Di s t i nc t i onbe t we e naudi t i ngandac c ount i ng AACSB:Et hi c alUnde r s t andi ngandRe as oni ng

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For Full Chapters : [email protected] Obj e c t i ve :LO 1 . 5. Di s t i ngui s hbe t we e naudi t i ngandac c ount i ng.

27)Maki ngr ec omme nda t i onsf ori mpr ovi ngope r a t i ona lpe r f or ma nc ei sanobj e c t i veof : A)at a x pl anni nge nga ge me nt . B)ape r f or manc eaudi t . C)ana t t e s t a t i one nga ge me nt . D)afinanc i als t a t e mentaudi t . Ans we r :B Di ff:2 Topi c : Typesofaudi t s AACSB: Wr i t t e nandOr a lCommuni c a t i on Obj e c t i ve : LO 1. 6 .Di ffe r e nt i a t et het hr e emai nt ype sofaudi t s .

28) Ane xami na t i onofpa r tofa nor ga ni s at i on' spr oc edur e sandme t hodsf ort hepur pos eofe va l ua t i nge ffic i e nc yand e ffe c t i vene s si nt hemanuf a c t ur i ngde pa r t me nti swha tt ypeofaudi t ? A)

c ompl i a nc eaudi t B) financ i als t at e me ntaudi t C)

per f or manc eaudi t D) pr oduc t i ona udi t Ans we r :

C Di ff:2

Topi c :Type sofa udi t s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e c t i ve :LO 1 . 6.Di ffe r e nt i a t et het hr e emai nt ype sofaudi t s .

29) Ana udi tt ode t e r mi newhet he rt heaudi t e ei sf ol l o wi ngs pe c i ficpr oc e dur e sorr ul e ss e tdownbys omehi ghe ra ut hor i t yi s c l a s s i fiedas : A)

a nope r a t i onalaudi t .

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For Full Chapters : [email protected] B) ac ompl i a nc eaudi t . C)

apr oduc t i ona udi t . D) a na udi toffinanc i als t a t e me nt s . Ans we r :

B Di ff:2

Topi c :Type sofa udi t s AACSB:Wr i t t e nandOr alCommuni c a t i on Obj e...