ࡱ>  AC89:;<=>?@U ubjbjnn 4aa[  D0)))))***4666666d6-*****6))cCxCxCx*))4Cx*4CxCx~T8)`)ԜyWC|$X y0g **Cx*****66[w**************** B b: Bakalavriat sYviyyYsi zrY Ali mYktYbin ad1AzYrbaycan DvlYt 0qtisad Universiteti (UNEC)0xtisas1n ad1Muhasibat uotu vY auditFYnnin ad1AuditTYhsil sYviyyYsi BakalavriatFYnn blm (mumpe_Y / 0xtisas)mumpe_YFYnn blmndY neYnci fYndir1Which of the following statements best defines the external audit?A)The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.+B)The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.C)The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.D)The external audit provides negative assurance on the truth and fairness of a company's financial statements.E)None of above2Which of the following would NOT relevant to review engagements? A)a)The objective of a review engagement is to obtain limited assurance about whether the subject matter.B)The major outcome for recipients of it is that the level of assurance they gain from it is not as high as from an audit.C)It expresses an opinion as to whether the financial statements prepared by management are fairly presented in accordance with applicable accounting standards+D)This could be either a reasonable assurance or a limited assurance engagement.E)All of above is not relevant3Which of the followings are NOT included to the three common audit types?A)Financial auditsB)Tax audits+C)Compliance auditsD)Performance auditsE)All above is included4Which of the following is NOT auditors rights?A)Access at all times to the books, accounts and vouchers of the companyB)To require from the company's officers such information and explanationsC)To receive a copy of any written resolution proposedD)Whether the financial statements have been prepared in accordance with the relevant legislation+E)None of above5Which is one of the prerequisite for eligibility as an auditor? If they are:A)An officer or employee of the companyB)A partner or employee of such a personC)Member of a regulatory body+D)A partnership in which such a person is a partnerE)None of above6Which of the following is not engagement standards issued by the IAASB?A)International Standards on AuditingB)International Standards on Quality Control+C)International Standards on Related ServicesD)International Standards on Assurance EngagementsE)International Standards on Review Engagements7Which of the following would NOT relevant to RESIGNATION OF AUDITORS (UK)? A)Auditors deposit written notice together with statement of circumstances relevant to members/creditors or statement that no such circumstances exist.B)Auditors can require directors to call an extraordinary general meeting to discuss circumstances of resignation.C)Directors must send out notice for meeting within 14 days of having received requisition by auditors.+D)Auditors may require company to circulate (different) statement of circumstances to everyone entitled to notice of meeting.E)None of above8Regarding to the case of removal of auditors (UK) _____ days before special notice with copy sent to auditor?A)7B)14C)21D)24E)28+9Which of the following is NOT auditors rights?A)Access at all times to the books, accounts and vouchers of the companyB)To require from the company's officers such information and explanationsC)To receive a copy of any written resolution proposedD)All of (a), (b), (c)E)Whether the financial statements have been prepared in accordance with the relevant legislation+10Which of the following is not engagement standards issued by the IAASB?A)International Standards on AuditingB)International Auditing Practice Notes+C)International Standards on Related ServicesD)International Standards on Assurance EngagementsE)International Standards on Review Engagements11Which of the following would NOT relevant to RESIGNATION OF AUDITORS (UK)? A)Auditors deposit written notice together with statement of circumstances relevant to members/creditors or statement that no such circumstances exist.B)Auditors can require directors to call an extraordinary general meeting to discuss circumstances of resignation.C)Directors must send out notice for meeting within 14 days of having received requisition by auditors.+D)Auditors may require company to circulate (different) statement of circumstances to everyone entitled to notice of meeting.E)None of above12Which TWO of the following should be included in an audit engagement letter? 1 Objective and scope of the audit 2 Results of previous audits 3 Managements responsibilities 4 Need to maintain professional skepticismA)1 and 2B)1 and 3+C)2 and 4D)3 and 4E)1 and 413Which of the following TWO matters must an engagement letter include? 1 The responsibilities of management 2 The period of engagement 3 Identification of an applicable financial reporting framework 4 The audit fee A)1 and 2B)1 and 4C)2 and 4D)3 and 4E)1 and 3+14You are planning the audit of Veryan Co. This is the first year your firm has audited Veryan Co. Consequently there is a lack of cumulative audit knowledge and experience, increasing detection risk. Which of the following is an appropriate auditors response to the risk described?A)Extended controls testing should be performed.B)More time and resource will need to be devoted to obtaining an understanding of Veryan Co at the start of the audit.+C)Reduce reliance on tests of controls.D)Consideration should be given to relying on an independent expert.E)None of above15Which of the following would an auditor not obtain an understanding of at the planning stage? A)Laws and regulations applicable to the entityB)Events after the reporting period/subsequent events+C)Financing structure of the entityD)Accounting policies used by the entityE)All of above16Auditors must plan the audit so that it will be performed in an effective manner. Which of the following statements, if any, are correct? 1 Carrying out analytical procedures is required at the planning stage, but not as a substantive procedure. 2 Auditors are required to perform risk assessment procedures consisting of enquiries, analytical procedures, observation and inspection.A)1 onlyB)2 onlyC)Neither 1 nor 2D)Both 1 and 2+E)Need additional requirement17It is vital that audit engagements are planned. Which of the following is not a purpose of planning an audit? A)To ensure that appropriate team members are selected to enable the development of their competencies and capabilities.B)To organise and manage the audit so that it is performed in an effective and efficient manner.C)To ensure that the client obtains added value from the audit to increase the chances of retaining the audit for next year. Or D+D)To reduce the risk of giving an inappropriate audit opinion to an acceptable level.E)All of above1818.At the case of removal of auditors (UK) _____ days before special notice with copy sent to auditor?A)28+B)7C)14D)21E)2419Which of the following would constitute material misstatement? 1 An error of $5,000 in relation to assets of $2m. 2 A payroll fraud of $100 in a company where profit before tax is $10,000. 3 Non-disclosure of a material uncertainty. 4 Financial statements have been prepared on a going concern basis when the company is in the process of being liquidated.A)1 and 2B)3 and 4+C)2 and 3D)1 and 4E)2 and 420Which of the following is an example of an audit risk? A)The business is experiencing cash flow problemsB)A customer has gone out of businessC)A supplier has increased pricesD)Inventory may be overstated due to damaged items being valued at cost instead of net realisable value+E)All of above21Which of the following is NOT an example of an audit risk? A)Intangibles may be overstated due to development costs not meeting the relevant criteria of IAS 38 Intangibles.B)Disclosures of going concern issues may not be adequate.C)The company may not be compliant with relevant laws and regulations.+D)There is a tight reporting deadline which may mean there are material misstatements due to a higher number of estimates included in the financial statements.E)None of them22Which of the following best describes an audit risk?A)The risk profits will decrease as a result of intense competition in the marketB)The risk a provision has not been recognised resulting in understatement of liabilities+C)The risk a customer cannot pay their debtsD)The risk the companys reputation may be damaged by a product recallE)None of them23Calculate the receivables days ratio from the following information for a one year period: Revenue $1,267,000 Cost of sales $1,013,000 Receivables $121,000 Payables $87,500 Inventory $60,000A)22B)25C)32D)44E)35+24Which of the following explanations is valid in respect of audit risk? A)Higher receivables days indicate a risk of understatement of receivablesB)Higher payables days indicate a risk of understatement of payablesC)Higher inventory days indicate that cost of sales may be overstatedD)Higher gross profit margin indicates either overstatement or revenue or understatement of cost of sales+E)None of above2525.Which of the following is true in respect of responsibilities in relation to fraud and error? A)The auditor is responsible for preventing and detecting fraud.B)Management are responsible for preventing fraud and auditors are responsible for detecting fraud.C)Auditors should plan and perform their work to have a reasonable expectation of detecting material misstatement caused by fraud or error.+D)The auditor has no responsibility for prevention or detection of fraud as this is solely managements responsibility.E)All of above26Which of the following is true in respect of audit documentation? A)Auditors should keep audit files for at least 10 years from the end of the audit.B)Auditors must document every aspect of the audit in case of investigation at a later date.C)Auditors must destroy audit files once the audit report has been issued.D)Audit documentation is used to demonstrate the audit was planned and performed in accordance with ISAs and provides evidence for the basis of the audit opinion.+E)All of above27Which of the following is NOT an audit software technique? A)Using computer programs to extract a sample for a receivables circularisation.B)Running a computer program to test the addition of the cash book.C)Using a computer to perform an analytical review comparison of administration expenses against the prior year.D)Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders.+E)None of above28Which TWO of the following substantive procedures provide evidence over the EXISTENCE of trade receivables? 1 Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger. 2 Undertaking a receivables circularisation. 3 Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger. 4 Recalculating the allowance for uncollectible accounts. A)1 and 3B)2 and 4C)1 and 2D)1 and 4E)2 and 3+29Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count? 1 Observe whether the clients staff are following the inventory count instructions. 2 Review inventory present in the warehouse for evidence of damage or obsolescence. 3 Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period. 4 Inspect and review managements inventory count instructions. A)2 and 3B)1 and 4+C)1 and 2D)3 and 4E)2 and 430Which of the following sampling methods correctly describes monetary-unit sampling?A)A sampling method which is a type of value-weighted selection in which sample size, selection and evaluation results in a conclusion in monetary amounts.+B)A sampling method which involves having a constant sampling interval, the starting point for testing is determined randomly.C)A sampling method in which the auditor does not use a structured technique but avoids bias or predictability.D)Stratification of data (such as invoices by customer or age)E)Submitting data with incorrect batch control totals31Which of the following statements best defines audit sampling?A)The application of audit procedures to one or more items within a population.B)The application of audit procedures to less than 100% of items within a population such that all sampling units have a chance of selection.+C)A sampling method which is a type of value-weighted selection in which sample size, selection and evaluation results in a conclusion in monetary amounts.D)A sampling method which involves having a constant sampling interval, the starting point for testing is determined randomly.E)None of them32Which of the following is part of the control environment component within an internal control system as per ISA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment?A)The attitude, actions and awareness of all personnel within an entityB)The governance and management function+C)Segregation of dutiesD)Information processingE)Information system33Which of the following substantive audit procedures would provide the best evidence over completeness of additions to tangible non-current assets? A)Review the list of additions and confirm they are assets rather than repairs and maintenance.B)Inspect title deeds for property additions to ensure they are in the name of the client.C)Select a sample of additions and agree the cost to supplier invoices.D)Obtain a breakdown of additions; cast the list and agree to the non-current asset register.+E)All of above34Which of the following substantive audit procedures could be used to verify the valuation of inventory? A)Trace the items counted during the inventory count to the final inventory list to ensure it is the same as the one used at the year-end and to ensure that any errors identified during the counting procedures have been rectified.+B)Trace the goods received immediately prior to the year-end, to year-end payables and inventory balances.C)Inspect the ageing of inventory items to identify older/slow-moving amounts that may require allowance and discuss these with management.+D)Perform a two-way test count: select a sample of items from the inventory count sheets and physically inspect the items in the warehouse and select a sample of physical items from the warehouse and trace them to the inventory count sheets to ensure they are recorded accurately.E)All of above35An audit junior has been assigned to the audit of tangible assets of Poppy & Patch Co. He has obtained the following evidence: 1 Asset register reconciliation carried out by client management 2 Valuation report from an independent Chartered Surveyor 3 Depreciation proof in total carried out by the audit junior 4 Verbal confirmation from the directors that they plan to dispose of one of Poppy & Patch Cos buildings What is the order of reliability of the audit evidence starting with the most reliable first?A)4, 2, 1 and 3B)2, 1, 4 and 3C)4, 3, 2 and 1D)2, 3, 1 and 4+E)only 136Which of the following substantive audit procedures could be used to verify the rights and obligations of receivables? A)Perform a positive receivables circularisation of a representative sample of the clients year-end balances, for any non-replies, with the clients permission, send a reminder letter to follow-up.+B)Calculate average receivables days and compare this to prior year, investigate any significant differences.C)Select a sample of goods despatch notes before and just after the year-end and follow through to the sales invoice to ensure they are recorded in the correct accounting period.D)Review a sample of post year-end credit notes to identify any that relate to pre-yearend transactions to ensure that they have not been included in receivables.E)All of above37Which TWO of the following financials statement assertions relate to transactions and events? 1 Occurrence 2 Completeness 3 Valuation 4 ExistenceA)1 and 2+B)2 and 3C)3 and 4D)2 and 4E)1 and 338Which TWO of the following financial statement assertions are most relevant to the audit of inventory? 1 Cut-off 2 Existence 3 Occurrence 4 AccuracyA)3 and 4B)2 and 4C)2 and 3D)1 and 2+E)1 and 439All audit procedures have limitations, for example observation only provides evidence that a control was operating at the time of observation. Which of the following best describes a limitation of the audit procedure, enquiry? A)It relies on the operating effectiveness of controlsB)It relies on the integrity and knowledge of the source+C)It only verifies existence (but may indicate impairment)D)It relies on the accuracy of the underlying dataE)All of them40Which of the following characteristics, if any, does statistical sampling have? 1 Random selection of samples 2 The use of probability theory to evaluate sample resultsA)1 onlyB)2 onlyC)Both 1 and 2+D)Neither 1 nor 2E)Need additional requirement41General controls are policies and procedures that relate to many applications and support the effective functioning of application controls by helping to ensure the continued proper operation of information systems. Which TWO of the following are general controls? 1 Regular back up of programs 2 Authorisation for the acquisition of new software 3 Sequence checks 4 Exception reportingA)1 and 3B)1 and 2+C)2 and 4D)3 and 4E)1 and 442Which TWO of the following are objectives of the controls in the revenue cycle? 1 Goods are only supplied to customers who pay promptly and in full. 2 All purchases are made with reliable and competitively priced suppliers. 3 Orders are despatched promptly and in full to the correct customer. 4 Only genuine employees are paid.A)1 and 2B)1 and 4C)2 and 3D)3 and 4E)1 and 3+43Which TWO of the following are objectives of the controls in the payroll cycle? 1 Expenditure is recorded accurately and related payables are recorded at an appropriate value. 2 All purchases and related payables are recorded. 3 Correct amounts owed are recorded and paid to the taxation authorities. 4 Employees are paid at the correct rate of pay.A)1 and 2B)1 and 3C)2 and 3D)3 and 4+E)1 and 444You are the audit senior for the audit of Coastal Co and are reviewing the audit juniors documentation of the purchase cycle. Which of the following two features of the purchase cycle described, if any, are a deficiency in the internal control system of Coastal Co? 1 Goods are counted and agreed to the suppliers delivery note before signing the delivery note to accept the goods. 2 The purchase invoice is matched to and filed with the relevant goods received note and purchase order, by the purchase ledger team in the finance department.A)1 only+B)2 onlyC)Both 1 and 2D)Neither 2 nor 2E)Need additional requirement45You are the audit senior for the audit of Ocean Co and are reviewing the audit juniors documentation of the payroll cycle. Which of the following two features of the payroll cycle described, if any, are a deficiency in the internal control system of Ocean Co? 1 Standing data files are sent to departmental managers on a quarterly basis for review. 2 Hours worked are entered onto a pre-printed payroll sheet by the wages clerk.A)1 onlyB)2 onlyC)Both 1 and 2D)Neither 1 nor 2+E)Need additional requirement46You are the audit senior for the audit of Lighthouse Co and are reviewing the audit juniors documentation of the sales cycle. Which of the following two features of the sales cycle described, if any, are a deficiency in the internal control system of Lighthouse Co? 1 A credit check is undertaken for all new customers. Once approved, customers are assigned a unique customer account number. 2 A copy of the customers order is sent to the accounts team at head office and a sequentially numbered sales invoice is raised.A)1 onlyB)2 only+C)Both 1 and 2D)Neither 1 nor 2E)Need additional requirement47Which TWO of the following controls in a purchase cycle could be implemented to reduce the risk of payment of goods not received? 1 Purchase requisitions are sequentially numbered and sequence checked. 2 Goods received notes are matched with purchase invoices. 3 Goods are agreed to purchase order before being accepted. 4 Inventory system is updated daily.A)1 and 2B)2 and 3+C)2 and 4D)3 and 4E)1 and 448Which TWO of the following controls in the purchase cycle could be implemented to reduce the risk of procurement of unnecessary goods and services? 1 Centralised purchasing department. 2 Sequentially pre-numbered purchase requisitions and sequence check. 3 Orders can only be placed with suppliers from the approved suppliers list. 4 All purchase requisitions are signed as authorised by an appropriate manager.A)1 and 3B)1 and 4C)2 and 4D)3 and 4E)1 and 4+49Which of the following is NOT a valid substantive test when testing a bank balance? A)Agree the balance per the bank statement to the bank confirmation letterB)Review the cash book around the year end for any unusual/large transactionsC)Trace outstanding lodgements to the pre year-end bank statement+D)Trace unpresented cheques to the post year-end bank statementE)All of them50Which of the following is not a valid substantive test for trade receivables? A)Cast the aged receivables listingB)Inspect copies of credit checks carried out on new customers+C)Agree invoices in year-end receivables to goods despatch notesD)Inspect board minutes for any evidence of disputes with customersE)All of them51Which of the following risks require specific consideration for an audit of a not-for-profit organisation? 1 Fewer segregation of duties due to fewer paid staff. 2 Increased risk over the going concern due to uncertainty of income. 3 Complexity of taxation rules. 4 Competence of volunteer staff.A)1, 2 and 3 onlyB)1, 3 and 4 onlyC)All of the above+D)1 and 4 onlyE)2 and 4 only52Which of the following is a reason why an audit of a not-for-profit organisation can differ from an audit of a for-profit company?A)Management of NFPs have no financial qualifications therefore greater risk of material misstatement.B)NFPs do not have shareholders therefore an audit is voluntary whereas an audit is a statutory requirement for a company of a certain size.C)There are fewer auditing standards applicable to audits of NFPs.D)An NFP has differing objectives to a profit making company and the financial statements will be used by different groups with different needs to those of a company.+E)All of them53Which of the following is not an additional reporting requirement for a not-for-profit organisation?A)Value for money auditB)Audit of performance indicatorsC)Regularity auditD)Due diligence+E)None of them54When using CAATs, the auditor may use test data or audit software. Which of the following best describes test data? A)Scrutininising large volumes of transactions to increase the efficiency of the auditB)Testing the inputs and outputs of the clients systemsC)Testing the computerised controls operating within the clients systems+D)Scrutinising the source code of the system for errors in programmingE)All of them55Which of the following statements is not true in respect of a companys internal audit department?A)The external auditor may use internal audit staff to perform some audit procedures under their supervision and reviewB)The external auditor may rely on the work the internal auditor has performed during the year if it is relevant to the external audit and has been considered reliableC)The external auditor can use the work performed by the internal auditor without checking it if the company has an audit committee in place responsible for overseeing the internal audit function+D)All of the aboveE)Need additional requirement56Which of the following best describes a test of control? A)A procedure performed by the external auditor to verify whether a control is in place and operating effectively+B)A process implemented by the audited entity to mitigate a riskC)A procedure performed by the external auditor to detect material misstatement at an assertion levelD)An evaluation of plausible relationships between financial and non-financial dataE)All of them57Which of the following is not a test of control?A)Inspection of capital expenditure forms for evidence that three quotations have been obtained to ensure the best price is paidB)Inspection of a title deed for the name of the client to confirm rights and obligations+C)Inspection of the reconciliation of the non-current asset register with the physical assets to confirm the reconciliation has been performed on a regular basisD)Inspection of non-current assets for evidence of asset tags/barcodes that can be used to trace assets E)None of them58Which of the following tests of control best provides evidence that a company performs regular credit checks on customers? A)Review of the aged receivables report to ensure no debts are overdueB)Enquiry of management to confirm credit checks are performedC)Review of the customers account to verify that credit limits are in placeD)Inspect of the customers file to ensure a credit report has been obtained and the date on the report is within the last year+E)All of them59Which of the following is not a substantive procedure relevant to purchases?A)Inspection of goods received notes around the year end to verify cut-offB)Inspection of purchase invoices to confirm accuracy of the purchase amountC)Inspection of payments made post year end to confirm a liability existed at the year end+D)Calculation of the % change in purchases from last year and comparison with the % change in revenueE)None of them60Which of the following procedures are analytical procedures? 1 Calculation of gross profit margin and comparison with prior year. 2 Proof in total calculation of depreciation charge for the year. 3 Recalculation of the non-current asset register. 4 Comparison of current year payroll with prior year payroll.A)2, 3 and 4 onlyB)All of the aboveC)1, 3 and 4 onlyD)3 and 4 onlyE)1, 2 and 4 only+61Which of the following is not a procedure for testing the valuation assertion?A)Inspection of inventory for evidence of damageB)Recalculation of depreciation of a non-current assetC)Inspection of sales invoices to verify net realisable value of inventoryD)Inspection of purchase invoices to verify cost of purchases+E)None of them62One audit test for accruals is to compare the list of accruals with the prior year. With regard to this procedure which of the following statements is NOT correct?A)This is an example of an analytical procedureB)This addresses the assertions of completeness and valuationC)Tests of detail must still be performed+D)This could be the only form of substantive testing required if internal controls are ReliableE)None of them63Which of the following would be the most reliable source of audit evidence when auditing a legal provision?A)Board minutesB)Written representations from managementC)Correspondence from the clients solicitors+D)A numerical breakdown of the provision obtained from the financial controllerE)None of them64Auditors have a professional duty of confidentiality under ACCAs Code of Ethics and Conduct; voluntary disclosure of information may be necessary in certain situations. For which TWO of the following situations should an auditor make VOLUNTARY disclosure? 1 If an auditor knows or suspects his client is engaged in money laundering. 2 Where disclosure is made to non-governmental bodies. 3 Where it is in the public interest to disclose. 4 If an auditor suspects his client has committed terrorist offences.A)1 and 4B)1 and 3C)2 and 4D)1 and 2E)2 and 3+65During disciplinary proceedings an ACCA member disclosed confidential client information as part of their defence. Which of the following fundamental principles, if any, has been threatened or breached by the ACCA members actions described above? A)ObjectivityB)Professional behaviourC)ConfidentialityD)There has been no breach of the fundamental principles+E)None of them66The audit senior has recently resigned and is now employed as financial controller of the audit client. Which of the following threats to objectivity does the above circumstance give rise to? 1 Familiarity threat 2 Self-review threat A)1 only+B)2 onlyC)Both 1 and 2D)Neither 1 nor 2E)Additional information is needed67Which of the following creates a presumption of fee dependency for a public interest/listed client? A)Fees from audit work exceed 15% of the firms total fee income for one year.B)Fees from all services provided for the client exceed 15% of the firms total fee income for one year.C)Fees from audit work exceed 15% of the firms total fee income for two consecutive years.D)Fees from all services exceed 15% of the firms total fee income for two consecutive years.+E)None of them68Which of the following best describes a conceptual framework approach to ethics? A)A set of laws for the auditor to followB)A set of rules which must be strictly appliedC)None of themD)A set of guidelines which the auditor can choose to apply at their own discretionE)A set of guidelines which enable the auditor to use judgement to choose the most appropriate behaviour according to the specific circumstances+69Value for money is often referred to as the three 'Es': Economy, Efficiency and Effectiveness. In relation to value for money, which term does the following statement define? Achievement of goals and targets. A)EconomyB)EfficiencyC)Effectiveness+D)Value for moneyE)None of them70Moyles Co operate a chain of car dealerships and have a large internal audit department in place. The management of Moyles Co are keen to increase the range of assignments that internal audit undertake. Which TWO of the following assignments could the internal audit department of Moyles Co be asked to perform by management? 1 Fill a temporary vacancy in the credit control department on a rotational basis. 2 Under the external auditors supervision, assist the external auditors by evaluating returns from the receivables circularisation. 3 Implement a new inventory control system. 4 Evaluate the inventory count instructions. A)1 and 2B)3 and 4C)2 and 4+D)1 and 3E)2 and 371Which of the following options correctly summarises the committees recommended as part of the UK Corporate Governance Code? A)Audit committee, Remuneration Committee, Nomination Committee+B)Remuneration Committee, Nomination Committee, Financial Reporting CommitteeC)Corporate Social Responsibility Committee, Audit committee, Remuneration CommitteeD)Remuneration Committee, Controls Committee, Nomination CommitteeE)None of them72When auditing a company that is compliant with corporate governance codes which TWO of the following statements are correct? 1 The control environment is likely to be stronger. 2 The level of inherent risk would be lower. 3 External auditors can raise issues with an Audit Committee. 4 The auditors are more likely to be reappointed each year.A)1 and 2B)1 and 3+C)1 and 4D)2 and 3E)2 and 473Which TWO of the following statements are correct? 1 Internal auditors always report directly to shareholders. 2 The format of external audit reports is determined by management. 3 Internal auditors work may be programmed for them by the board of directors. 4 All external audits must be planned in accordance with International Auditing Standards and other regulatory requirements.A)1 and 2B)1 and 4C)1 and 3D)2 and 3E)3 and 4+74Which of the following cannot be performed by the internal audit function? A)Risk identification and monitoringB)Expressing an audit opinion to the shareholders on whether the financial statements give a true and fair view+C)Assessment of compliance with laws and regulationsD)Evaluation of the effectiveness of internal controlsE)All of them75ISA 580 Written Representations require auditors to obtain written representations to support other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence?A)That all deficiencies in internal control known to management have been communicated to the auditor.B)That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately.C)That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated.+D)That management has fulfilled their responsibility for the preparation and presentation of the financial statements.E)None of them76Which of the following statements, relating to the auditors reporting responsibilities for going concern, if any, is/are correct? 1 Where management is unwilling to make their assessment of the companys ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report. 2 Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report. A)1 onlyB)2 onlyC)Both 1 and 2D)Neither 1 nor 2+E)Additional information is required77For which of the following matters would it be inappropriate for the auditor to request a written representation?A)Confirmation that all information in relation to alleged or suspected fraud affecting the financial statements has been disclosed to the auditor.B)Plans or intentions that may affect the carrying value of assets or liabilities.C)To verify the quantity of inventory held by third parties.+D)Confirmation that management, and those charged with governance, have fulfilled their responsibility for the preparation of the financial statements.E)None of them78Which TWO of the following are potential indicators that an entity is not a going concern? 1 Net current liabilities (or net liabilities overall). 2 Borrowing facilities not agreed or close to expiry of current agreement. 3 A broad customer base. 4 Prioritisation of payments to tax authorities.A)1 and 2+B)1 and 3C)2 and 3D)3 and 4E)2 and 479In which of the following circumstances would a 'Basis for opinion' paragraph be included in the audit report?A)All audit reportsB)Unmodified audit reportsC)Audit reports with a modified audit opinion+D)All modified audit reportsE)None of them80Which of the following circumstances would lead the auditor to give a qualified opinion?A)The matter represents a substantial proportion of the financial statementsB)The matter is not confined to specific elements of the financial statementsC)The matter is material to the financial statements+D)The matter relates to a disclosure that is fundamental to the users understanding of the financial statements E)None of them81An other matter paragraph is used in an audit report to draw attention to a matter that does not affect the financial statements. Which of the following are correct in relation to an Other Matter Paragraph in the Auditors Report?A)The matter is deemed to be fundamental to the users understanding of the financial statementsB)It is used to communicate a matter relevant to users understanding of the audit, the auditor's responsibilities or the audit report+C)The audit report is referred to as an unmodified reportD)It is used as an alternative to a qualified opinionE)All of above82The audit of Hadley Cos financial statements has been completed. A material nonadjusting event has occurred after the reporting period which has not been disclosed in the notes to the financial statements. What impact, if any, should this have on the audit report?A)No impact, the audit report should be unmodifiedB)An emphasis of matter paragraphC)A qualified opinion due to material misstatement+D)An adverse opinionE)None of above83Which TWO of the following elements must an unmodified auditors report include, at a minimum? 1 An emphasis of matter paragraph. 2 A description of the responsibilities of management. 3 A reference to International Standards on Auditing and the law or regulation. 4 The auditors telephone number.A)1 and 3B)2 and 3+C)2 and 4D)3 and 4E)1 and 484Austin Co manufactures air conditioning units for use in large office developments. Included in inventory as at 31st March was a system that cost $400,000 to manufacture. In April the system was sold for $410,000 but this was after modification work was performed costing $50,000. Austin Cos profit before tax for the year ended 31st March was $800,000. Which type of audit report/opinion would be most appropriate for Austin Co, assuming the directors refused to make any adjustments in respect of the above?A)Unmodified report, as the sale happened after the year endB)Unmodified report with an emphasis of matter paragraphC)Modified Opinion AdverseD)Modified Opinion Except For (Qualified)+E)None of above85Grapefruit Co is being sued by a competitor for stealing trade secrets. The court case would bankrupt Grapefruit if they were to lose the case. The company lawyers are uncertain as to the likely outcome but the directors have decided to include a note to the accounts describing the potential liability. The auditors are satisfied the wording of the note is adequate. Which type of audit report/opinion would be most appropriate for Grapefruit Co?A)Modified Opinion AdverseB)Unmodified audit reportC)Unmodified report with an other matter paragraphD)All of themE)Modified audit report with an unmodified opinion+86Which of the following procedures would NOT be performed by the auditor during their final, overall review of the financial statements?A)Analytical proceduresB)Inspection of board minutes+C)Review of the financial statements using a disclosure checklistD)All of aboveE)None of above87Which of the following statements is true in respect of uncorrected misstatements?A)All uncorrected misstatements must be adjusted in order for an unmodified opinion to be issuedB)Only the material misstatements must be communicated to management and requested to be adjustedC)All uncorrected misstatements must be communicated to management and requested to be adjusted+D)All uncorrected misstatements must be communicated to shareholdersE)None of above8888.The directors of a company are refusing to sign the written representation letter. Which opinion is most likely to be issued?A)Disclaimer of opinion+B)Adverse opinionC)Unmodified opinionD)All of aboveE)None of above89One of the primary sources of information about a company is the financial statements. The directors are responsible for preparing the financial statements. Which of the following is one explanation of the need for an independent audit of these financial statements?A)The directors may lack the necessary skills or knowledge to prepare financial statements that are true and fair.B)All companies are required by law to have their financial statements audited by an independent, professionally qualified accountant.C)An independent audit will ensure that the correct tax is paid to the tax authorities.D)The directors often directly benefit from reporting higher profits as directors remuneration may include bonuses linked to the level of profits achieved. This creates a conflict of interest.+E)None of above90Which TWO of the following are elements of an assurance engagement? 1 Shareholders 2 An appropriate subject matter 3 A registered auditor 4 A written assurance report in an appropriate formA)1 and 3B)2 and 3C)1 and 4D)3 and 4E)2 and 4+91Which of the following is a benefit of an audit?A)An audit may reduce the risk of management bias, fraud and error by acting as a deterrent.+B)An audit will detect any material frauds.C)An auditor will prevent fraud by identifying any deficiencies in the internal control system and designing controls to address deficiencies.D)An auditor will report any fraud detected to the police to enable appropriate criminal action to be taken.E)None of above92Which of the following statements is correct? In a limited assurance engagement.A)the practitioner gathers sufficient appropriate evidence to be able to draw reasonable conclusionsB)the practitioner gives a positively worded assurance opinionC)the procedures performed are normally restricted to enquiry and analytical procedures+D)the practitioner will state whether the subject matter conforms with the identified suitable criteria, in all material respectsE)None of above93The expectation gap is the difference between what the general public believe the auditors responsibilities and function to be and the auditors actual responsibilities. Which TWO of the following beliefs are examples of the expectations gap? 1 Auditors test all transactions and balances. 2 An audit gives reasonable assurance that the financial statements are free from material misstatement. 3 Auditors are responsible for the detection of fraud. 4 A modified audit report does not mean that the financial statements are unreliable.A)1 and 2B)1 and 3+C)1 and 4D)2 and 3E)2 and 494National regulatory bodies enforce the implementation of auditing standards, have disciplinary powers to enforce quality of audit work and have rights to inspect audit files to monitor audit quality. Which of the following statements, if any, are true? 1 All countries must use International Standards on Auditing. 2 National standard setters cannot modify International Standards on Auditing before adopting and implementing them.A)Neither 1 nor 2+B)Both 1 and 2C)1 onlyD)2 onlyE)It depends on countries95Which TWO of the following are rights that enable auditors to carry out their duties? 1 To notify ACCA of their resignation or removal before the end of their term of office. 2 To receive information and explanations necessary for the audit. 3 To receive notice of and attend any general meeting of members of the company. 4 To deposit a statement of circumstances surrounding their resignation/removal at the companys registered office.A)1 and 3B)1 and 2C)2 and 4D)3 and 4E)2 and 3+96Which THREE of the following are parties involved within an assurance engagement? 1 Directors 2 Auditors 3 Responsible Party 4 Practitioner 5 Intended usersA)1, 2, and 5B)2, 3, and 5C)5 onlyD)1, 3, and 4E)3, 4, and 5+9797.In a statutory audit engagement the audit practitioner should gather sufficient appropriate evidence to be able to:A)Draw plausible conclusionsB)Draw reasonable conclusions+C)Draw limited conclusionsD)All of aboveE)None of above98Which of the following are benefits of statutory audit engagements? 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