题目内容

Evidence obtained directly by the auditor is more competent than information obtained indirectly. Which of the following is not an example of the auditor’s direct knowledge? ( )

A. Physical examination.
B. Observation.
C. Inquiry.
D. Computation.

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A measure of how willing the auditor is to accept that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued is the ( )

A. inherent risk.
B. acceptable audit risk.
C. statistical risk.
D. financial risk.

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Inherent risk is _ related to detection risk and _ related to the amount of audit evidence. ( )

A. directly, inversely.
B. directly, directly
C. inversely, inversely.
D. inversely, directly.

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Any service in which the CPA firm issues a report about the reliability of an assertion that is made by another party is a/an( )

A. accounting and bookkeeping service.
B. attestation service.
C. management advisory service.
D. tax service.

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Which of the following is an illustration of liability to clients under common law? ( )

A. Client sues auditor for not discovering a theft of assets by an employee.
Bank sues auditor for not discovering that borrower’s financial statements are misstated.
Combined group of stockholders sue auditor for not discovering materially misstated financial statements.
D. Federal government prosecutes auditor for knowingly issuing an incorrect audit report.

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Evidence obtained directly by the auditor is more competent than information obtained indirectly. Which of the following is not an example of the auditor’s direct knowledge? ( )

A. Physical examination. B. Observation. C. Inquiry. D. Computation.

A measure of how willing the auditor is to accept that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued is the ( )

Inherent risk is _______ related to detection risk and _______ related to the amount of audit evidence. ( )

Any service in which the CPA firm issues a report about the reliability of an assertion that is made by another party is a/an( )

Which of the following is an illustration of liability to clients under common law? ( )

A. Physical examination.
B. Observation.
C. Inquiry.
D. Computation.

Inherent risk is _ related to detection risk and _ related to the amount of audit evidence. ( )