The factor which distinguishes an error from fraud is ( )
A. materiality.
B. intent.
C. whether it is a dollar amount or a process.
D. whether it is a caused by the auditor or the client.
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Which of the following statements is true? ( )
A. The auditor’s objectives follow and are closely related to management assertions.
B. Management’s assertions follow and are closely related to the auditor’s objectives.
C. The auditor’s 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.
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.
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.
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