A major limitation in the application of the audit risk model is ( )
A. the difficulty in defining the terms of the model.
B. the difficulty in measuring the components of the model.
C. the difficulty in understanding the effect on other factors in the model when one factor is changed.
D. the failure of the Audit Standards Board (ASB) of the AICPA to accept it and incorporate it into the SASs.
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Which of the following parties is responsible for establishing an entity’s internal controls? ( )
A. Management.
B. Management and auditors.
C. Auditors.
D. Committee of Sponsoring Organizations.
A listing of all the things which the auditor will do to gather sufficient, competent evidence is the ( )
A. audit plan.
B. audit program.
C. audit procedure.
D. audit risk model.
The document used to indicate to the customer the amount of a sale and payment due date is the ( )
A. sales invoice.
B. bill of lading.
C. purchase order.
D. sales order.
The provisions of the Sarbanes-Oxley Act apply to which of the following? ( )
All companies in the United States.
B. Private companies only.
C. Private and public partnerships only.
D. Public companies only.
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