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1、AuditingandAssuranceServices,15e(Arens)Chapter6AuditResponsibilitiesandObjectivesLearningObjective6-11)Theobjectiveofanauditofthefinancialstatementsisanexpressionofanopinionon:A)thefairnessofthefinancialstatementsinallmaterialrespects.B)theaccuracyofthefinancialstatements.C)theaccuracyoft
2、heannualreport.D)theaccuracyofthebalancesheetandincomestatement.Answer:ATerms:ObjectiveofordinaryauditoffinancialstatementsDiff:EasyObjective:LO6-1AACSB:Reflectivethinkingskills2)Iftheauditorbelievesthatthefinancialstatementsarenotfairlystatedorisunabletoreachaconclusionbecauseofinsuffici
3、entevidence,theauditor:A)shouldwithdrawfromtheengagement.B)shouldrequestanincreaseinauditfeessothatmoreresourcescanbeusedtoconducttheaudit.C)hastheresponsibilityofnotifyingfinancialstatementusersthroughtheauditor'sreport.D)shouldnotifyregulatorsofthecircumstances.Answer:CTerms:Auditorbeli
4、evesthatfinancialstatementsarenorfairlypresentedDiff:EasyObjective:LO6-1AACSB:Reflectivethinkingskills3)Auditorsaccumulateevidenceto:A)defendthemselvesintheeventofalawsuit.B)determineifthefinancialstatementsarecorrect.C)satisfytherequirementsoftheSecuritiesActsof1933and1934.D)reachaconclu
5、sionaboutthefairnessofthefinancialstatements.Answer:DTerms:AuditorsaccumulateevidenceDiff:EasyObjective:LO6-1AACSB:Reflectivethinkingskills43Copyright?2014PearsonEducation,Inc.LearningObjective6-21)Theresponsibilityforadoptingsoundaccountingpoliciesandmaintainingadequateinternalcontrolres
6、tswiththe:A)boardofdirectors.B)companymanagement.C)financialstatementauditor.D)company'sinternalauditdepartment.Answer:BTerms:ResponsibilityforadoptingsoundaccountingpoliciesandmaintainingadequateinternalcontrolsDiff:EasyObjective:LO6-2AACSB:Reflectivethinkingskills2)Ifmanagementinsistson
7、financialstatementdisclosuresthattheauditorfindsunacceptable,theauditorcanwithdrawfromtheengagementor:A)IssueanadverseauditreportIssueaqualifiedauditreportYesYesB)IssueanadverseauditreportIssueaqualifiedauditreportNoNoC)IssueanadverseauditreportIssueaqualifiedauditr
