Narratives, flowcharts, and internal

单选题 Narratives, flowcharts, and internal control questionnaires are three common methods of:

A、 documenting the auditor's understanding of a client's organizational structure.

B、 testing the internal controls.

C、 documenting the auditor's understanding of internal controls.

D、 designing the audit manual and procedures.

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单选题 Statements on Standards for Accounting and Review Services are issued by the:

A、Securities and Exchange Commission.

B、Financial Accounting Standards Board.

C、Accounting and Review Services Committee.

D、 Professional Ethics Executive Committee.

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单选题 In "auditing" financial accounting data, the primary concern is with:

A、 determining if fraud has occurred.

B、 determining if taxable income has been calculated correctly.

C、analyzing the financial information to be sure that it complies with government requirements.

D、determining whether recorded information properly reflects the economic events that occurred during the accounting period.

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单选题 An accountant:

A、 must possess expertise in the accumulation of audit evidence.

B、must decide the number and types of items to test.

C、must be a CPA.

D、must have an understanding of the principles and rules that provide the basis for preparing the accounting information.

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单选题 ( )risk reflects the possibility that the information upon which the business decision was made was inaccurate.

A、Client acceptance

B、Business

C、Information

D、 Control

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单选题 Any service that requires a CPA firm to issue a report about the reliability of an assertion that is made by another party is a(n):

A、accounting and bookkeeping service.

B、 attestation service.

C、consulting service.

D、 tax service.

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单选题 The form that must be completed and filed with the Securities and Exchange Commission whenever a company experiences a significant event that is of interest to public investors is the:

A、Form S-1.

B、Form 10-K.

C、Form 8-K.

D、 Form 10-Q.

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单选题 One objective of an operational audit is to:

A、 determine whether the financial statements fairly present the entity's operations.

B、determine if the auditee is in compliance with GAAP.

C、make recommendations for improving performance.

D、report on the entity's relative success in attaining profit maximization.

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单选题 The most common way for users to obtain reliable information is to:

A、have an internal audit.

B、have an independent audit.

C、verify all information individually.

D、verify the information with management.

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