ࡱ> ;=456789:%` bjbjNN .Z,,m%2ZZZ8t 2npppppp$hgxnnrnT޻ Z»R70л ޻޻tX222 222 222 Chapter 6 Multiple-Choice Questions 1.The objective of the ordinary audit of financial statements is the expression of an opinion on: easya. the fairness of the financial statements.ab. the accuracy of the financial statements.c. the accuracy of the annual report.d. the balance sheet and income statement.2. easyIf the auditor believes that the financial statements are not fairly stated or is unable to reach an conclusion because of insufficient evidence, the auditor:ca. should withdraw from the engagement.b. should request an increase in audit fees so that more resources can be used to conduct the audit.c. has the responsibility of notifying financial statement users through the auditors report.d. should notify regulators of the circumstances.3.Auditors accumulate evidence to:easya. defend themselves in the event of a lawsuit.db. justify the conclusions they have otherwise reached.c. satisfy the requirements of the Securities Acts of 1933 and 1934.d. enable them to reach conclusions about the fairness of the financial statements.4. easyThe responsibility for adopting sound accounting policies and maintaining adequate internal control rests with the:ba. board of directors.b. company management.c. financial statement auditor.d. companys internal audit department.5. easyThe auditors best defense when material misstatements are not uncovered is to have conducted the audit:aa. in accordance with auditing standards.b. as effectively as reasonably possible.c. in a timely manner.d. only after an adequate investigation of the management team.6. easyIf management insists on financial statement disclosures that the auditor finds unacceptable, the auditor can:aIssue an adverse audit reportIssue a qualified audit reporta. b. c. d. Yes No Yes NoYes No No Yes7. easyIf management insists on financial statement disclosures that the auditor finds unacceptable, the auditor can do all but which of the following?ba. Issue an adverse audit report.b. Issue a disclaimer of opinion.c. Withdraw from the engagement.d. Issue a qualified audit report. 8. easyWhich of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements?da. The auditor commonly examines a sample, rather than the entire population of transactions.b. Accounting presentations contain complex estimates which involve uncertainty.c. Fraudulently prepared financial statements are often difficult to detect.d. Auditors believe that reasonable assurance is sufficient in the vast majority of cases.9. (Public) challengingIn certifying their annual financial statements, the CEO and CFO of a public company certify that the financial statements comply with the requirements of:ca. GAAP.b. the Sarbanes-Oxley Act.c. the Securities Exchange Act of 1934.d. GAAS.10.Which of the following statements is most correct regarding errors and fraud?easya. An error is unintentional, whereas fraud is intentional.ab. Frauds occur more often than errors in financial statements.c. Errors are always fraud and frauds are always errors.d. Auditors have more responsibility for finding fraud than errors.11. (SOX)Which of the following statements is true of a public companys financial statements?easya. Sarbanes-Oxley requires the CEO only to certify the financial statements.cb. Sarbanes-Oxley requires the CFO only to certify the financial statements.c. Sarbanes-Oxley requires the CEO and CFO to certify the financial statements.d. Sarbanes-Oxley neither requires the CEO nor the CFO to certify the financial statements.12.Which of the following is not one of the three categories of assertions?easya. Assertions about classes of transactions and events for the period under auditbb. Assertions about financial statements and correspondence to GAAPc. Assertions about account balances at period endd. Assertions about presentation and disclosure13. easyIf a short-term note payable is included in the accounts payable balance on the financial statement, there is a violation of the:da. completeness assertion.b. existence assertion.c. cutoff assertion.d. classification and understandability assertion.14.Professional skepticism requires auditors to possess a(n) ______ mind.easya. introspectivebb. questioningc. intelligentd. unbelieving15. easy cThe auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements, whether caused by errors or fraud, that are not ________ are detected.a. important to the financial statementsb. statistically significant to the financial statementsc. material to the financial statements d. identified by the client 16. Fraudulent financial reporting is most likely to be committed by whom?easya. Line employees of the company.cb. Outside members of the companys board of directors.c. Company management.d. The companys auditors.17.Which of the following would most likely be deemed a direct-effect illegal act?easya. Violation of federal employment laws.cb. Violation of federal environmental regulations.c. Violation of federal income tax laws.d. Violation of civil rights laws.18.The concept of reasonable assurance indicates that the auditor is:easya. not an insurer of the correctness of the financial statements.ab. not responsible for the fairness of the financial statements.c. responsible only for issuing an opinion on the financial statements.d. responsible for finding all misstatements.19.Tests of details of balances are specific procedures intended to:easya. test for monetary errors in the financial statements.ab. prove that the accounts with material balances are classified correctly.c. prove that the trial balance is in balance.d. identify the details of the internal control system.20.Which of the following is the auditor least likely to do when aware of an illegal act?easya. Discuss the matter with the clients legal counsel.cb. Obtain evidence about the potential effect of the illegal act on the financial statements.c. Contact the local law enforcement officials regarding potential criminal wrongdoing.d. Consider the impact of the illegal act on the relationship with the companys management.21. medium cThe auditor gives an audit opinion on the fair presentation of the financial statements and associates his or her name with it when, on the basis of adequate evidence, the auditor concludes that the financial statements are unlikely to mislead:a. investors.b. management.c. a prudent user.d. the reader.22. mediumThe responsibility for the preparation of the financial statements and the accompanying footnotes belongs to:ba. the auditor.b. management.c. both management and the auditor equally.d. management for the statements and the auditor for the notes.23.When engaged to audit the financial statements, it is acceptable for the auditor to draft:mediumaThe clients financial statementsThe footnotes to the clients financial statementsa.YesYesb.NoNoc.YesNod.NoYes24. mediumThe auditor has considerable responsibility for notifying users as to whether or not the statements are properly stated. This imposes upon the auditor a duty to:aa. provide reasonable assurance that material misstatements will be detected.b. be a guarantor of the fairness in the statements.c. be equally responsible with management for the preparation of the financial statements.d. be an insurer of the fairness in the statements.25. easyThe auditor should not assume that management is dishonest, but the possibility of dishonesty must be considered. This is an example of:ba. unprofessional behavior.b. an attitude of professional skepticism.c. due diligence.d. a rule in the AICPAs Code of Professional Conduct.26. mediumIf the auditor were responsible for making certain that all of managements assertions in the financial statements were absolutely correct:da. bankruptcies could no longer occur.b. bankruptcies would be reduced to a very small number.c. audits would be much easier to complete.d. audits would not be economically feasible.27. mediumThe auditors best defense when existing material misstatements in the financial statements are not uncovered in the audit is:da. the audit was conducted in accordance with generally accepted accounting principles.b. the financial statements are the clients responsibility.c. the client is guilty of contributory negligence.d. the client is guilty of fraudulent misrepresentation.28.Fraudulent financial reporting is often called:mediuma. management fraud.ab. theft of assets.c. defalcation.d. embezzlement.29.Which of the following statements is usually true?challenginga. It is easier for the auditor to uncover fraud than errors.cb. It is easier for the auditor to uncover indirect-effect illegal acts than fraud.c. The auditors responsibility for detecting direct-effect illegal acts is similar to the responsibility to detect fraud.d. The auditors responsibility for detecting indirect-effect illegal acts is similar to the responsibility to detect fraud.30. mediumAuditing standards make _____ distinction(s) between the auditors responsibilities for searching for errors and fraud.ca. littleb. a significantc. nod. various31. mediumIn comparing management fraud with employee fraud, the auditors risk of failing to discover the fraud is:ba. greater for management fraud because managers are inherently more deceptive than employees.b. greater for management fraud because of managements ability to override existing internal controls.c. greater for employee fraud because of the higher crime rate among blue collar workers.d. greater for employee fraud because of the larger number of employees in the organization.32. mediumWhich of the following statements is correct with respect to the auditors responsibilities relative to the detection of indirect-effect illegal acts?aa. The auditor has no responsibility for searching for indirect-effect illegal acts.b. The auditor has the same responsibility for searching for indirect-effect illegal acts as any other potential misstatement that may occur.c. Auditors have responsibility for searching for any illegal act, whether direct-effect or indirect-effect.d. Discovery of indirect-effect illegal acts is usually easier than discovery of fraud.33. mediumWhen comparing the auditors responsibility for detecting employee fraud and for detecting errors, the profession has placed the responsibility:ca. more on discovering errors than employee fraud.b. more on discovering employee fraud than errors.c. equally on discovering either one.d. on the senior auditor for detecting errors and on the manager for detecting employee fraud.34. mediumIf several employees collude to falsify documents, the chance a normal audit would uncover such acts is:aa. very low.b. very high.c. zero.d. none of the above.35. mediumWhen planning the audit, if the auditor has no reason to believe that illegal acts exist, the auditor should:da. include audit procedures which have a strong probability of detecting illegal acts.b. still include some audit procedures designed specifically to uncover illegalities.c. ignore the issue.d. make inquiries of management regarding their policies for detecting and preventing illegal acts and regarding their knowledge of violations, and then rely on normal audit procedures to detect errors, irregularities, and illegalities.36.When the auditor has reason to believe an illegal act has occurred, the auditor should:mediuma. inquire of management only at one level below those likely to be involved with the illegality.cb. begin communication with the FASB in accordance with PCAOB regulations.c. consider accumulating additional evidence to determine if there is actually an illegal act.d. withdraw from the engagement.37.When the auditor knows that an illegal act has occurred, the auditor must:mediuma. report it to the proper governmental authorities.bb. consider the effects on the financial statements, including the adequacy of disclosure.c. withdraw from the engagement.d. issue an adverse opinion.38. (Public)If an auditor uncovers an illegal act at a public company, the auditor must notify:mediuma. local law enforcement officials.cb. the Public Company Accounting Oversight Board.c. the Securities and Exchange Commission.d. all of the above.39.Why does the auditor divide the financial statements into smaller segments?mediuma. Using the cycle approach makes the audit more manageable.ab. Most accounts have few relationships with others and so it is more efficient to break the financial statements into smaller pieces.c. The cycle approach is used because auditing standards require it.d. All of the above are correct.40. mediumWhy does the auditor divide the financial statements into segments around the financial statement cycles?ba. Most auditors are trained to audit cycles as opposed to entire financial statements.b. The approach aids in the assignment of tasks to different members of the audit team.c. The cycle approach is required by auditing standards.d. The cycle approach allows the auditor to detect indirect-effect illegal acts.41.The most important general ledger account included in and affecting several cycles is the:mediuma. cash account.ab. inventory account.c. income tax expense and liability accounts.d. retained earnings account.42.Management assertions are:medium aa. implied or expressed representations about accounts, transactions, and disclosures in the financial statements.b. stated in the footnotes to the financial statements.c. explicitly expressed representations about the financial statements.d. provided to the auditor in the assertions letter, but are not disclosed on the financial statements.43.Which of the following statements is true?mediuma. Audit objectives follow and are closely related to management assertions.ab. Managements assertions follow and are closely related to the audit objectives.c. The auditors primary responsibility is to find and disclose fraudulent management assertions.d. Assertions about presentation and disclosure deal with whether the accounts have been included in the financial statements at appropriate amounts.44. mediumWhich of the following statements is true regarding the distinction between general audit objectives and specific audit objectives for each account balance?ba. The specific audit objectives are applicable to every account balance on the financial statements.b. The general audit objectives are applicable to every account balance on the financial statements.c. The general audit objectives are stated in terms tailored to the engagement.d. For any given class of transactions, usually only one audit objective must be met to conclude the transactions are properly recorded..45.Which of the following statements about the existence and completeness assertions is not true?mediuma. The existence and completeness assertions emphasize different audit concerns.cb. Existence deals with overstatements and completeness deals with understatements.c. Existence deals with understatements and completeness deals with overstatements.d. The completeness assertion deals with unrecorded transactions.46.The occurrence assertion applies to _______.mediuma. presentation and disclosure mattersbb. classes of transactions and events during the periodc. account balancesd. proper classification of income statement accounts47. mediumWhich of the following management assertions is not associated with transaction-related audit objectives?ba. Occurrenceb. Classification and understandabilityc. Accuracyd. Completeness48.Which of the following statements is not true?mediuma. Balance-related audit objectives are applied to account balances.db. Transaction-related audit objectives are applied to classes of transactions.c. Balance-related audit objectives are applied to the ending balance in balance sheet accounts.d. Balance-related audit objectives are applied to both beginning and ending balances in balance sheet accounts.49.In testing for cutoff, the objective is to determine:mediuma. whether all of the current periods transactions are recorded.bb. whether transactions are recorded in the correct accounting period.c. the proper cutoff between capitalizing and expensing expenditures.d. the proper cutoff between disclosing items in footnotes or in account balances.50.The detail tie-in objective is not concerned that the details in the account balance:mediuma. agree with related subsidiary ledger amounts.bb. are properly disclosed in accordance with GAAP.c. foot to the total in the account balance.d. agree with the total in the general ledger.51.The detail tie-in is part of the_______ assertion for account balances.mediuma. classificationbb. valuation and allocationc. rights and obligationsd. completeness52. mediumWhich of the following is not a proper match of a transaction-related audit objective and management assertion?aa. Accuracy and cutoff.b. Classification and classification.c. Posting and summarization with accuracy.d. Occurrence and occurrence.53.Which of the following statements is not correct?mediuma. There are many ways an auditor can accumulate evidence to meet overall audit objectives.db. Sufficient appropriate evidence must be accumulated to meet the auditors professional responsibility.c. It is appropriate to minimize the cost of accumulating evidence.d. Gathering evidence and minimizing costs are equally important considerations that affect the approach the auditor selects.54.Two overriding considerations affect the many ways an auditor can accumulate evidence:medium a1. Sufficient appropriate evidence must be accumulated to meet the auditors professional responsibility.2. Cost of accumulating evidence should be minimized. In evaluating these considerations:a. the first is more important than the second.b. the second is more important than the first.c. they are equally important.d. it is impossible to prioritize them.55. medium bIf the auditor has obtained a reasonable level of assurance about the fair presentation of the financial statements through understanding internal control, assessing control risk, testing controls, and analytical procedures, then the auditor:a. can issue an unqualified opinion.b. can significantly reduce other substantive tests.c. can write the engagement letter.d. needs to perform additional tests of controls so that the assurance level can be increased.56. medium dAfter the auditor has completed all audit procedures, it is necessary to combine the information obtained to reach an overall conclusion as to whether the financial statements are fairly presented. This is a highly subjective process that relies heavily on:a. generally accepted auditing standards.b. the AICPAs Code of Professional Conduct.c. generally accepted accounting principles.d. the auditors professional judgment.57.Which of the following combinations is correct?mediuma. Existence relates to whether the amounts in accounts are understated.cb. Occurrence relates to whether balances exist.c. Existence relates to whether amounts included exist.d. Occurrence relates to whether the amounts in accounts occurred in the proper year.58. mediumIf an auditor conducted an audit in accordance with auditing standards, which of the following would the auditor likely detect?ba. Unrecorded transactions.b. Incorrect postings of recorded transactions.c. Counterfeit signatures on paid checks.d. Fraud involving collusion.59. mediumWhich of the following statements best describes the auditors responsibility with respect to illegal acts that do not have a material effect on the clients financial statements?aa. Generally, the auditor is under no obligation to notify parties other than personnel within the clients organization.b. Generally, the auditor is under an obligation to inform the PCAOB.c. Generally, the auditor is obligated to disclose the relevant facts in the auditors report.d. Generally, the auditor is expected to compel the client to adhere to requirements of the Foreign Corrupt Practices Act.60. mediumWhich of the following statements best describes the auditors responsibility regarding the detection of fraud?ca. The auditor is responsible for the failure to detect fraud only when such failure clearly results from nonperformance of audit procedures specifically described in the engagement letter.b. The auditor must extend auditing procedures to actively search for evidence of fraud in all situations.c. The auditor must extend auditing procedures to actively search for evidence of fraud where the examination indicates that fraud may exist.d. The auditor is responsible for the failure to detect fraud only when an unqualified opinion is issued.61.The essence of the attest function is to:mediuma. assure the consistent application of correct accounting procedures.bb. determine whether the clients financial statements are fairly stated.c. examine individual transactions so that the auditor may certify as to their validity.d. detect collusion and fraud.62. mediumThe primary difference between an audit of the balance sheet and an audit of the income statement is that the audit of the income statement deals with the verification of:aa. transactions.b. authorizations.c. costs.d. cutoffs.63. challengingThe auditors evaluation of the likelihood of material employee fraud is normally done initially as a part of:ca. tests of controls.b. tests of transactions.c. understanding the entitys internal control.d. the assessment of whether to accept the audit engagement.64. challengingWhen using the cycle approach to segmenting the audit, the reason for treating capital acquisition and repayment separately from the acquisition of goods and services is that:ca. the transactions are related to financing a company rather than to its operations.b. most capital acquisition and repayment cycle accounts involve few transactions, but each is often highly material and therefore should be audited extensively.c. both a and b are correct.d. neither a nor b is correct.65.Illegal acts are defined in SAS 54 (AU217) as: challenginga. violations of laws or government regulations.cb. violations of laws or government regulations other than errors.c. violations of laws or government regulations other than fraud.d. violations of law which would result in the arrest of the perpetrator.66.Most illegal acts affect the financial statements:challenginga. directly.bb. only indirectly.c. both directly and indirectly.d. materially if direct; immaterially if indirect.67.With respect to the detection of illegal acts, auditing standards state that the auditor provides:challenginga. no assurance that they will be detected.ab. the same reasonable assurance provided for other items.c. assurance that they will be detected, if material.d. assurance that they will be detected, if highly material.68. challengingIn describing the cycle approach to segmenting an audit, which of the following statements is not true?da. All general ledger accounts and journals are included at least once.b. Some journals and general ledger accounts are included in more than one cycle.c. The capital acquisition and repayment cycle is closely related to the acquisition of goods and services and payment cycle.d. The inventory and warehousing cycle may be audited at any time during the engagement since it is unrelated to the other cycles.69.Which of the following journals would be included most often in the various audit cycles?challenginga. Cash receipts journal.cb. Cash disbursements journal.c. General journal.d. Sales journal.70.Transaction cycles begin and end:challenginga. at the beginning and end of the fiscal period.db. each start of the annual audit.c. at January 1 and December 31.d. at the origin and final disposition of the company.71. challengingAfter general audit objectives are understood, specific audit objectives for each account balance on the financial statements can be developed. Which of the following statements is true?aa. There should be at least one specific objective for each relevant general objective.b. There will be only one specific objective for each relevant general objective.c. There will be many specific objectives developed for each relevant general objective.d. There must be one specific objective for each general objective.72. challengingAn auditor should recognize that the application of auditing procedures may produce evidence indicating the possibility of errors or fraud and therefore should:aa. plan and perform the engagement with an attitude of professional skepticism.b. not rely on internal controls that are designed to prevent or detect errors or fraud.c. design audit tests to detect unrecorded transactions.d. extend the work to audit most recorded transactions and records of an entity.Essay Questions 73. easyDiscuss the differences between errors, frauds, and illegal acts. Give an example of each.  Answer: The primary difference between errors and frauds is that errors are unintentional misstatements of the financial statements, whereas frauds are intentional misstatements. Illegal acts are violations of laws or government regulations, other than frauds. An example of an error is a mathematical mistake when footing the columns in the sales journal. An example of a fraud is the creation of fictitious accounts receivable. An example of an illegal act is the dumping of toxic waste in violation of the federal environmental protection laws.  74. mediumDiscuss the actions an auditor should take when the auditor discovers an illegal act. Answer: The auditor should first consider the effects of the illegal act on the financial statements, including the adequacy of disclosures. If the auditor concludes that disclosures are inadequate, the audit report should be modified accordingly. The auditor should also consider the effect of the illegal act on its relationship with management, and managements trustworthiness. Next, the clients audit committee or others of equivalent authority should be informed of the illegal act. If the client does not deal with the illegal act in a satisfactory manner, the auditor should consider withdrawing from the engagement. Finally, if the client is publicly held, the auditor may need to report the matter to the SEC. 75. mediumThere are three broad categories of management assertions. Identify each of these categories. Answer: Assertions about classes of transactions and events for the period under audit. Assertions about account balances at period end. Assertions about presentation and disclosure. 76. mediumBriefly explain each management assertion related to classes of transactions and events for the period under audit. Answer: Occurrence. Transactions and events that have been recorded have occurred and pertain to the entity. Completeness. All transactions and events that should have been recorded have been recorded. Accuracy. Amounts and other data relating to recorded transactions and events have been recorded appropriately. Classification. Transactions and events have been recorded in the proper accounts. Cutoff. Transactions and events have been recorded in the correct accounting period. 77. mediumBriefly explain each management assertion related to account balances at period end. Answer: Existence. Assets, liabilities, and equity interests exist. Completeness. All assets, liabilities, and equity interests that should have been recorded have been recorded. Valuation and allocation. Assets, liabilities, and equity interests are included in the financial statements at appropriate amounts and any resulting valuation adjustments are appropriately recorded. Rights and obligations. The entity holds or controls the rights to assets, and liabilities are the obligation of the entity.  78. mediumBriefly explain each management assertion related to presentation and disclosure. Answer: Occurrence and rights and obligations. Disclosed events and transactions have occurred and pertain to the entity. Completeness. All disclosures that should have been included in the financial statements have been included. Accuracy and valuation. Financial and other information are disclosed appropriately and at appropriate amounts. Classification and understandability. Financial and other information is appropriately presented and described and disclosures are clearly expressed. 79. mediumDiscuss three reasons why auditors are responsible for reasonable but not absolute assurance. Answer: Most audit evidence results from testing a sample of a population. Sampling involves some risk of not uncovering material misstatements. Accounting presentations contain complex estimates, which inherently involve uncertainty and can be affected by future events. As a result, the auditor has to rely on evidence that is persuasive but not convincing. Fraudulently prepared financial statements are often very difficult for the auditor to detect, especially when there is collusion among management. 80. mediumDistinguish between managements responsibility and the auditors responsibility for the financial statements under audit. Answer: Management is responsible for adopting appropriate accounting policies, maintaining adequate internal control, and making fair representations in the financial statements. The auditors responsibility is to perform an audit designed to provide reasonable assurance of detecting any material misstatements in the financial statements and to express an opinion on those financial statements at the conclusion of the audit.  81. mediumIn the context of the audit of sales, distinguish between the existence and completeness transaction-related audit objectives. State the effect on the sales account (overstatement or understatement) of a violation of each objective. Answer: When testing the existence objective for sales, the auditors focus is on whether the sales that have been recorded in the sales journal actually occurred. In contrast, tests of the completeness objective are concerned with determining whether all sales that actually occurred have been recorded in the sales journal. Violations of the existence objective result in overstatements of sales; violations of the completeness objective result in understatements of sales.  82. challengingDiscuss the differences in the auditors responsibilities for discovering (1) material errors, (2) material fraud (3) direct-effect illegal acts, and (4) indirect-effect illegal acts. Answer: Auditing standards make no distinction between the auditor's responsibilities for searching for errors and fraud. In either case, the auditor must obtain reasonable assurance about whether the statements are free of material misstatements. The standards also recognize that fraud is often more difficult to detect because management or the employees perpetrating the fraud attempt to conceal the fraud. Still, the difficulty of detection does not change the auditor's responsibility to properly plan and perform the audit to detect material misstatements, whether caused by error or fraud. The auditors responsibility for uncovering direct-effect illegal acts is the same as for errors and fraud. However, the auditor is not required to search for indirect-effect illegal acts unless there is reason to believe they exist. 83. challengingA financial statement audit typically consists of four phases. Identify each of these four phases of an audit and discuss the major activities performed by the auditor in each phase. Answer: Phase I: Plan and design an audit approach. In this phase, the auditor obtains an understanding of the clients entity and its environment. In addition, the auditor obtains an understanding of the clients internal control and assesses the risk of material misstatement. Phase II: Perform tests of controls and substantive tests of transactions. In this phase, the auditor tests those internal controls he/she believes may be effective at preventing or detecting misstatements. In addition, the auditor performs substantive tests of transactions to verify the monetary amounts of transactions. Phase III: Perform analytical procedures and tests of details of balances. In this phase, the auditor performs analytical procedures to assess the overall reasonableness of transactions and balances. In addition, tests of details of balances are performed to test for monetary misstatements in the financial statements. Phase IV: Complete the audit and issue an audit report. In the last phase of the audit, the information obtained in the previous phases is combined to reach an overall conclusion as to whether the financial statements are fairly presented. An audit report is then issued based on this conclusion. 84. challengingDiscuss some precautionary actions an auditor should take when there is a moderate or high risk of management fraud. Answer: Some precautionary actions an auditor should take when there is a moderate or high risk of management fraud include: Critically challenging the clients choice of accounting principles. Assigning more experienced personnel to the engagement. Doing more audit work at year-end instead of at interim dates. Closely supervising assistants and other inexperienced staff. Performing additional or more effective audit procedures. In extreme situations, the auditor should consider withdrawing from the engagement.  Other Objective Answer Format Questions 85. mediumMatch seven of the terms (a-k) with the definitions provided below (1-7): a. Tests of details of balancesb. Tests of controlsc. Substantive tests of transactionsd. Analytical procedurese. Transaction-related audit objectivesf. Management assertionsg. Balance-related audit objectivesh. Fraudi. Illegal actj. Errork. Management fraud h 1. An intentional misstatement of the financial statements. e 2. A set of six audit objectives the auditor must meet, including timing, posting and summarization, and accuracy. f 3. Implied or expressed representations made by the client about classes of transactions, account balances and disclosures in the financial statements. a 4. Audit procedures testing for monetary misstatements to determine whether the balance-related audit objectives have been satisfied for each significant account balance. g 5. A set of nine audit objectives the auditor must meet, including completeness, detail tie-in, and rights and obligations. b 6. Audit procedures designed to test the effectiveness of control policies and procedures. d 7. Use of comparisons and relationships to assess whether account balances or other data appears reasonable. 86. challengingBelow are five audit procedures, all of which are tests of transactions associated with the audit of the sales and collection cycle. Also below are the six general transaction-related audit objectives and the five management assertions. For each audit procedure, indicate (1) its audit objective, and (2) the management assertion being tested.  Audit Objectives AssertionsA. Occurrence V. OccurrenceB. Completeness W. CompletenessC. Accuracy X. AccuracyD. Posting and summarization Y. ClassificationE. Classification Z. CutoffF. Timing  1. Vouch recorded sales from the sales journal to the file of bills of lading.A (1) .V (2) . 2. Compare dates on the bill of lading, sales invoices, and sales journal to test for delays in recording sales transactions.F (1) .Z (2) . 3. Account for the sequence of prenumbered bills of lading and sales invoices.B (1) .W (2) . 4. Trace from a sample of prelistings of cash receipts to the cash receipts journal, testing for names, amounts, and dates.B, C (1) .W, X (2) . 5. Examine customer order forms for credit approval by the credit manager.A (1) .V (2) . 87. challengingBelow are five audit procedures, all of which are tests of transactions associated with the audit of the acquisition and payment cycle. Also below are the six general transaction-related audit objectives and the five management assertions. For each audit procedure, indicate (1) its audit objective, and (2) the management assertion being tested.  Audit Objectives AssertionsA. Occurrence V. OccurrenceB. Completeness W. CompletenessC. Accuracy X. AccuracyD. Posting and summarization Y. ClassificationE. Classification Z. CutoffF. Timing 1. Foot the purchases journal and trace the totals to the related general ledger accounts.D (1) .X (2) .  2. Recompute the cash discounts taken by the client.C (1) .X (2) . 3. Compare dates on cancelled checks with the bank cancellation date.F (1) .Z (2) . 4. Trace from a sample of cancelled checks to the cash disbursements journal.B (1) .W (2) .  5. Examine supporting documentation for a sample of transactions for authorized payee and amount and to determine services or goods were received.A (1) .V (2) .  88. challengingBelow are five audit procedures, all of which are tests of balances associated with the audit of accounts receivable. Also below are the eight general balance-related audit objectives and the four management assertions. For each audit procedure, indicate (1) its audit objective, and (2) the management assertion being tested.  Audit Objectives AssertionsA. Existence V. ExistenceB. Completeness W. CompletenessC. Accuracy X. Valuation and allocationD. Classification Y. Rights and obligationsE. Cutoff F. Detail tie-inG. Realizable valueH. Rights and obligations1. Obtain an aged listing of accounts receivable. For a sample of individual customers on the listing, agree the customers name, amount, and other information with the corresponding information in the accounts receivable master file.F (1) .X (2) . 2. Examine details of sales for five days before and five days after year-end to determine whether sales have been recorded in the proper period.E (1) .X (2) . 3. Assess the reasonableness of the balance in the allowance for doubtful accounts.G (1) .X (2) . 4. Inquire as to whether any accounts receivable have been factored or sold during the period.H (1) .Y (2) . 5. Inquire as to whether there are any receivables from related parties.D (1) .X (2) . 89. easy bResponsibility for the fair presentation of financial statements rests equally with management and the auditor. a. True b. False 90. easy bErrors are usually more difficult for an auditor to detect than frauds. a. True b. False  91. easy bAuditors have found that the most efficient way to conduct audits is to focus primarily on testing classes of transactions and performing minimal or no tests of ending account balances. a. True b. False 92. easy aWhen an auditor has reduced assessed control risk based on tests of controls, he or she may then reduce the extent to which the accuracy of the financial statement information directly related to those controls must be supported through the accumulation of evidence using substantive tests. a. True b. False 93. easy bTests of details of balances typically involve the use of comparisons and relationships to assess the overall reasonableness of account balances. a. True b. False  94. easy aOther than inquiring of management about policies they have established to prevent illegal acts and whether management knows of any laws or regulations that the company has violated, the auditor should not search for indirect-effect illegal acts unless there is reason to believe they may exist. a. True b. False 95. easy aWhen an auditor believes that an illegal act may have occurred, the first step he or she should take is to inquire of management at a level above those likely to be involved in the potential illegal act. a. True b. False 96. medium bAudits are expected to provide a higher degree of assurance for the detection of material frauds than is provided for an equally material error. a. True b. False 97. medium aAuditors have a higher degree of responsibility for detecting direct-effect illegal acts than indirect-effect illegal acts. a. True b. False 98. medium bThe auditors first course of action when an illegal act is uncovered should be to immediately notify the appropriate authorities, including but not limited to the police, and for publicly held companies, the Securities and Exchange Commission. a. True b. False 99. medium bUnder the cycle approach to segmenting an audit, transactions recorded in different journals should never be combined with the general ledger balances that result from those transactions. a. True b. False 100. medium bGeneral transaction-related audit objectives vary from audit to audit, depending on the nature and characteristics of the clients business and industry. a. True b. False  101. medium aThe audit objective of posting and summarization is associated with the management assertion of accuracy. a. True b. False 102. medium bBalance-related audit objectives are usually applied to the ending balance in income statement accounts; transaction-related audit objectives are usually applied to transactions reflected in balance sheet accounts. a. True b. False 103. medium aThe transaction-related audit objective of timing is related to the assertion of cutoff. a. True b. False 104. medium aThe effect of a violation of the existence transaction-related audit objective for the sales account would be an overstatement of that account. a. True b. False 105. medium bThe effect of a violation of the completeness transaction-related audit objective for cash disbursements transactions would be an overstatement of cash disbursements. a. True b. False 106. medium bThe transaction-related audit objective that deals with whether recorded transactions have actually occurred is the completeness objective. a. True b. False 107. medium aThe general balance-related audit objective that deals with determining that details in the account balance agree with related master file amounts, foot to the total in the account balance, and agree with the total in the general ledger is the detail tie-in objective. a. True b. False 108. medium aThe cutoff objective, transactions near the balance sheet date are recorded in the proper period, is a balance-related audit objective. a. True b. False 109. medium bFor a private company audit, tests of controls are normally performed only on those internal controls the auditor believes have not been operating effectively during the period under audit. a. True b. False 110. medium aAn audit generally provides no assurance that indirect-effect illegal acts will be detected. a. True b. False 111. medium aWhen an auditor believes there is a moderate or high risk of management fraud, the auditor will normally do less audit work at interim dates instead of at year-end. a. True b. False  112. challenging bAn auditor must inform a clients audit committee of an illegal act discovered during an audit in writing. a. True b. False 113. challenging bThe objective of the audit of financial statements by an independent auditor is to verify that the financial statements are free of misstatements and accurately represent the companys financial position and results of operations. a. True b. False 114. challenging aThe auditors responsibility for uncovering direct-effect illegal acts is the same as for fraud. a. True b. 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