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1、Chapter06AuditPlanning,UnderstandingtheClient,AssessingRisks,andResponding??True/FalseQuestions?1.Auditcommitteesshouldbemadeupofthemostqualifieddirectorsregardlessofwhethertheyarepartofmanagementofthecompany.??True????False?2.Analyticalproceduresareseldomusedduringther
2、iskassessmentstageofanauditengagementbecausetheyaresubstantiveprocedures.??True????False?3.Preliminaryarrangementswithclientsshouldbesetforthinthemanagementletter.??True????False?4.Anauditplanincludesadetailedlistingoftheauditprocedurestobeperformedintheverificationofit
3、emsinthefinancialstatements.??True????False?6-76Copyright?2016McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.5.Theauditors'testsofcontrolsaredesignedtosubstantiatethefairnessofspecificfinancialstate
4、mentaccounts.??True????False?6.Atleastaportionoftheauditors'considerationofinternalcontrolusuallyisperformedataninterimdateratherthanatthebalancesheetdate.??True????False?7.Thesubstantiveapproachtoanauditisappropriateformanysmallbusinesses.??True????False?8.Confirmingab
5、ankaccountestablishesexistencebutnotrightstothecashbalance.??True????False?9.Thecompletenessofrecordingofassetsisgenerallyverifiedbytracingfromthesourcedocumentstotherecordedentry.??True????False?10.Vouchingtheacquisitionofassetsisanauditprocedurethatisoftenperformedtoe
6、stablishthevaluationoftheassets.??True????False??MultipleChoiceQuestions?6-76Copyright?2016McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.11.WhichofthefollowingfactorsmostlikelywouldcauseaCPAtonotac
7、ceptanewauditengagement???A.?Theprospectiveclienthasfireditspriorauditor.B.?TheCPAlacksathoroughunderstandingoftheprospectiveclient'soperationsandindustry.C.?TheCPAisunabletoreviewthepredecessorauditor'sworkingpapersduetoamajorfirethatdestroyedbothhardandsoftcopydocumen
8、tation.D.?TheprospectiveclientisunwillingtomakefinancialrecordsavailabletotheCPA.?12.Whichofthefollowingfactor
