Stichworte auditor

Stichworte: auditor

An auditor wishes to perform tests of controls on a clients cash disbursements

An auditor wishes to perform tests of controls on a clients cash disbursements

An internal auditor assigned to audit a vendor compliance with product quality

An internal auditor assigned to audit a vendor compliance with product quality

In performing an audit of financial statements, the auditor should obtain a sufficient knowledge

In performing an audit of financial statements, the auditor should obtain a sufficient knowledge

Why should internal audit activities be connected and appropriate to the risk management process as an auditor for a company?

Why should internal audit activities be connected and appropriate to the risk management process as an auditor for a company?

What are five of the skills of internal auditors that have been identified as essential for success in the future?

What are five of the skills of internal auditors that have been identified as essential for success in the future?

The auditors report may be addressed to any of the following, except the clients

The auditors report may be addressed to any of the following, except the clients

Which of the following matters does an auditor usually communicate to management

Which of the following matters does an auditor usually communicate to management

Which of the following is an auditor least likely to consider a departure from generally accepted accounting principles?

Which of the following is an auditor least likely to consider a departure from generally accepted accounting principles?

Which of the following IS the most important skill an IS auditor should develop?

Which of the following IS the most important skill an IS auditor should develop?

Which of the following pairs of accounts would an auditor most likely Analyse on the same working paper?

Which of the following pairs of accounts would an auditor most likely Analyse on the same working paper?

What are the factors the auditor should consider when developing an engagement plan?

What are the factors the auditor should consider when developing an engagement plan?

Which of the following is the best reason why an auditor should consider observing

Which of the following is the best reason why an auditor should consider observing

When an auditor expresses an adverse opinion, the opinion paragraph should include

When an auditor expresses an adverse opinion, the opinion paragraph should include

The appropriateness of evidence available to an auditor is least likely to be affected by the

The appropriateness of evidence available to an auditor is least likely to be affected by the

After obtaining a sufficient understanding of internal control, the auditor assesses

After obtaining a sufficient understanding of internal control, the auditor assesses

What techniques should the auditor use in assessing the risk of material misstatements?

What techniques should the auditor use in assessing the risk of material misstatements?

What technique should the auditor use in assessing the risk of material misstatement?

What technique should the auditor use in assessing the risk of material misstatement?

Which of the following matters would an auditor most likely consider when establishing?

Which of the following matters would an auditor most likely consider when establishing?

When the auditor concludes that there is substantial doubt about the entitys ability to continue as a going concern the appropriate audit report would be?

When the auditor concludes that there is substantial doubt about the entitys ability to continue as a going concern the appropriate audit report would be?

Which of the following conditions or events most likely would cause a auditor to have substantial doubt about an entitys ability to continue as a going concern?

Which of the following conditions or events most likely would cause a auditor to have substantial doubt about an entitys ability to continue as a going concern?

Which of the following actions is an analytical procedure that an auditor most likely would use while auditing a companys notes payable?

Which of the following actions is an analytical procedure that an auditor most likely would use while auditing a companys notes payable?

Which of the following is an analytical procedure that an auditor most likely would perform?

Which of the following is an analytical procedure that an auditor most likely would perform?

An auditor most likely would perform substantive tests of details on payroll transactions when:

An auditor most likely would perform substantive tests of details on payroll transactions when:

An IS auditor performing an audit of the risk assessment process should FIRST confirm that

An IS auditor performing an audit of the risk assessment process should FIRST confirm that

An IS auditor reviewing a proposed application software acquisition should ensure that the

An IS auditor reviewing a proposed application software acquisition should ensure that the

Which of the following would an IS auditor recommend as the most effective preventive control to reduce the risk of data leakage?

Which of the following would an IS auditor recommend as the most effective preventive control to reduce the risk of data leakage?

Which of the following is most important for an IT auditor to understand when auditing an e

Which of the following is most important for an IT auditor to understand when auditing an e

Which of the following findings would be of greatest concern to an IS auditor during a review of logical access to an application?

Which of the following findings would be of greatest concern to an IS auditor during a review of logical access to an application?

When reviewing the desktop software compliance of an organization the IS auditor should be most concerned if the installed software?

When reviewing the desktop software compliance of an organization the IS auditor should be most concerned if the installed software?

An is auditor should use statistical sampling, and not judgment (nonstatistical) sampling, when:

An is auditor should use statistical sampling, and not judgment (nonstatistical) sampling, when:

Which of the following choices IS most important for an IS auditor to understand when auditing an e

Which of the following choices IS most important for an IS auditor to understand when auditing an e

Which of the following would an IS auditor primarily review to understand key drivers of a project

Which of the following would an IS auditor primarily review to understand key drivers of a project

Which of the following is the best reference for an IS auditor to determine a vendors ability to meet service level agreement requirements for a critical IT security service?

Which of the following is the best reference for an IS auditor to determine a vendors ability to meet service level agreement requirements for a critical IT security service?

Which of the following should be a major concern for an IS auditor reviewing a business continuity plan BCP )?

Which of the following should be a major concern for an IS auditor reviewing a business continuity plan BCP )?

Which of the following best describes the objective of an IS auditor discussing the audit findings with the auditee?

Which of the following best describes the objective of an IS auditor discussing the audit findings with the auditee?

The aicpa allows an auditor to perform which of the following services for an audit client?

The aicpa allows an auditor to perform which of the following services for an audit client?

When an auditor increases the assessed level of control risk because certain control procedures were determined?

When an auditor increases the assessed level of control risk because certain control procedures were determined?

What are the responsibilities of the independent auditor in the audit of financial statements?

What are the responsibilities of the independent auditor in the audit of financial statements?

The overall objectives of the independent auditor in conducting financial statement audits is

The overall objectives of the independent auditor in conducting financial statement audits is

What is the difference between ordinary simple negligence and gross negligence on the part of a financial statement auditor?

What is the difference between ordinary simple negligence and gross negligence on the part of a financial statement auditor?

Which of the following forms of documentary evidence would be considered most reliable by an auditor?

Which of the following forms of documentary evidence would be considered most reliable by an auditor?

How would an auditor normally obtain sufficient appropriate audit evidence regarding the existence and condition of inventory?

How would an auditor normally obtain sufficient appropriate audit evidence regarding the existence and condition of inventory?

Which of the following are considered the three components of internal auditing value?

Which of the following are considered the three components of internal auditing value?

Management of companies should have the ability to hire and fire the external auditor.

Management of companies should have the ability to hire and fire the external auditor.

Which of the following factors should an internal auditor consider when planning an audit of an activity?

Which of the following factors should an internal auditor consider when planning an audit of an activity?

When an auditor has substantial doubt about an entitys ability to continue as a going concern?

When an auditor has substantial doubt about an entitys ability to continue as a going concern?

Which of the following audit procedures is performed by the auditor only to detect material misstatements at the assertion level?

Which of the following audit procedures is performed by the auditor only to detect material misstatements at the assertion level?

Which of the following best describes why an independent auditor reports on financial statements

Which of the following best describes why an independent auditor reports on financial statements

Which of the following best describes the primary reason an independent auditor reports on financial statement?

Which of the following best describes the primary reason an independent auditor reports on financial statement?

Which of the following best describes the reason why an independent auditor is often retained to report on financial statements?

Which of the following best describes the reason why an independent auditor is often retained to report on financial statements?

Which of the following best describes the primary reason an independent auditor reports on financial statements?

Which of the following best describes the primary reason an independent auditor reports on financial statements?

Which risk will increase when an auditor performs substantive analytical procedures for financial statement accounts at an interim date as opposed to year

Which risk will increase when an auditor performs substantive analytical procedures for financial statement accounts at an interim date as opposed to year

Which of the following types of risk increases when an auditor performs substantive analytical audit procedures for financial statement accounts at an interim date?

Which of the following types of risk increases when an auditor performs substantive analytical audit procedures for financial statement accounts at an interim date?

Tests of controls are necessary if the auditor plans to use the primarily substantive approach.

Tests of controls are necessary if the auditor plans to use the primarily substantive approach.

When an auditor decides to confirm accounts receivable balances rather than individual invoices it most likely would be beneficial to include with the confirmations?

When an auditor decides to confirm accounts receivable balances rather than individual invoices it most likely would be beneficial to include with the confirmations?

What are the procedures that an auditor performs before accepting a client or continuing an engagement?

What are the procedures that an auditor performs before accepting a client or continuing an engagement?

What knowledge should the auditor obtain in gaining an understanding of the internal control structure?

What knowledge should the auditor obtain in gaining an understanding of the internal control structure?

How substantive audit procedures are performed by the auditor in an audit of financial statements?

How substantive audit procedures are performed by the auditor in an audit of financial statements?

Which of the following is most likely the first step an auditor would perform at the beginning of an initial audit engagement?

Which of the following is most likely the first step an auditor would perform at the beginning of an initial audit engagement?

Why auditors need to communicate with the predecessor auditor before they accept the engagement?

Why auditors need to communicate with the predecessor auditor before they accept the engagement?

Is the external auditor is responsible for establishing and maintaining the internal control system?

Is the external auditor is responsible for establishing and maintaining the internal control system?

What are the factors the auditor should consider when obtaining sufficient appropriate audit evidence?

What are the factors the auditor should consider when obtaining sufficient appropriate audit evidence?

When perpetual inventory records are maintained in quantities and in dollars and internal accounting control over inventory is weak the auditor would probably?

When perpetual inventory records are maintained in quantities and in dollars and internal accounting control over inventory is weak the auditor would probably?

When an auditor assess control risk below the maximum level the auditor is required to document his or her?

When an auditor assess control risk below the maximum level the auditor is required to document his or her?

Under which of the following circumstances would an auditor most likely issue either a qualified?

Under which of the following circumstances would an auditor most likely issue either a qualified?

What two procedures that the auditor must perform before planning the substantive audit procedures?

What two procedures that the auditor must perform before planning the substantive audit procedures?

Which of the following is not among the risk assessment procedures that the auditor should perform?

Which of the following is not among the risk assessment procedures that the auditor should perform?

An auditor should obtain sufficient knowledge of an entity’s information system to understand the

An auditor should obtain sufficient knowledge of an entity’s information system to understand the

In which of the following circumstances would an auditor usually choose between issuing a qualified

In which of the following circumstances would an auditor usually choose between issuing a qualified

In which of the following situations would an auditor ordinarily issue an unmodified audit opinion?

In which of the following situations would an auditor ordinarily issue an unmodified audit opinion?

Which of the following procedures would an auditor generally perform regarding subsequent events?

Which of the following procedures would an auditor generally perform regarding subsequent events?

When the auditor knows that a noncompliance with laws and regulation has occurred the auditor must?

When the auditor knows that a noncompliance with laws and regulation has occurred the auditor must?

What is expected of auditor in determining noncompliance by an entity to existing laws and regulations?

What is expected of auditor in determining noncompliance by an entity to existing laws and regulations?

Which of the following circumstances is most likely to cause an auditor to consider whether a material misstatement exists?

Which of the following circumstances is most likely to cause an auditor to consider whether a material misstatement exists?

Why is IT important to set up an internal audit program in an information security management system?

Why is IT important to set up an internal audit program in an information security management system?

When an audit assess control risk below the maximum level the auditor is required to document his or her?

When an audit assess control risk below the maximum level the auditor is required to document his or her?

An auditor most likely would test for the presence of unauthorized EDP program changes by running a

An auditor most likely would test for the presence of unauthorized EDP program changes by running a

In which one of the following instances would an auditor most likely issue an unqualified opinion without explanatory language?

In which one of the following instances would an auditor most likely issue an unqualified opinion without explanatory language?

An auditor would least likely initiate a discussion with those charged with governance concerning:

An auditor would least likely initiate a discussion with those charged with governance concerning:

Which of the following actions by an internal auditor is most likely a violation of the IIAs code of ethics?

Which of the following actions by an internal auditor is most likely a violation of the IIAs code of ethics?

Is reasonably free from error and bias and faithfully represents that which it purports to represent?

Is reasonably free from error and bias and faithfully represents that which it purports to represent?

Which of the following matters is an auditor required to communicate to an entitys audit committee?

Which of the following matters is an auditor required to communicate to an entitys audit committee?

Which of the following procedures would an auditor most likely perform in searching for unrecorded payables?

Which of the following procedures would an auditor most likely perform in searching for unrecorded payables?

When obtaining an understanding of controls that relevant to the audit the auditor is required to?

When obtaining an understanding of controls that relevant to the audit the auditor is required to?

Which of the following procedures would an auditor most likely perform searching for unrecorded payables?

Which of the following procedures would an auditor most likely perform searching for unrecorded payables?

When reporting on financial statements prepared on the same basis of accounting used for income tax purposes the auditor should include in the report a paragraph that?

When reporting on financial statements prepared on the same basis of accounting used for income tax purposes the auditor should include in the report a paragraph that?

Who shall initiate the communication between a successor and predecessor auditor in case there is change in the auditor of a company?

Who shall initiate the communication between a successor and predecessor auditor in case there is change in the auditor of a company?

What is the responsibility of a successor auditor to communicate with the predecessor auditor in connection with a prospective new client?

What is the responsibility of a successor auditor to communicate with the predecessor auditor in connection with a prospective new client?

An auditor would most likely be concerned with which of the following controls in a distributed data

An auditor would most likely be concerned with which of the following controls in a distributed data

When obtaining an understanding of the entity and its environment the auditor should obtain an understanding of internal controls primarily to?

When obtaining an understanding of the entity and its environment the auditor should obtain an understanding of internal controls primarily to?

Which of the following factors is most relevant when an auditor considers the clients organizational structure in the context of the risks of material misstatement?

Which of the following factors is most relevant when an auditor considers the clients organizational structure in the context of the risks of material misstatement?

When verifying dividend amounts paid an auditor will typically do all except which of the following?

When verifying dividend amounts paid an auditor will typically do all except which of the following?

Which of the following procedures should an auditor perform concerning litigation claims and assessments?

Which of the following procedures should an auditor perform concerning litigation claims and assessments?

Which of the following procedures would an auditor most likely perform to test controls relating to?

Which of the following procedures would an auditor most likely perform to test controls relating to?

Which of the following procedures would an auditor most likely perform before the balance sheet date

Which of the following procedures would an auditor most likely perform before the balance sheet date

What is the difference between auditor responsibilities and management responsibilities in an audit?

What is the difference between auditor responsibilities and management responsibilities in an audit?

Which of the following procedures would an auditor most likely perform in a planning a financial statement audit?

Which of the following procedures would an auditor most likely perform in a planning a financial statement audit?

Which of the following procedures would an auditor most likely perform in planning an audit of financial statements?

Which of the following procedures would an auditor most likely perform in planning an audit of financial statements?

Which of the following procedures should be performed by the auditor prior to starting an initial audit?

Which of the following procedures should be performed by the auditor prior to starting an initial audit?

Which of the following is not one of the independent auditor objectives regarding the audit of inventories?

Which of the following is not one of the independent auditor objectives regarding the audit of inventories?