Chủ đề Audit materiality benchmarks

Chủ đề: Audit materiality benchmarks

Có 38 bài viết

0 votes

0 answers

0 views

Why is monetary unit one of the basic accounting principles and concepts?

Materiality concept Time period assumption Going concern assumption Cost principle Full disclosure principle Business entity assumption

Arms-controlAbsorption

đăng 1 năm trước

0 votes

0 answers

0 views

Which of the following are components of the risk of material misstatement?

Material misstatement Factual misstatement Misstatement in inventory Audit risk Assertion in audit Management assertion

FilthyImmunization

đăng 1 năm trước

0 votes

0 answers

0 views

An audit is a systematic and independent series of procedures performed in accordance with

What is auditing Quality audit definition Audit la gì Auditor

ScalyIntercourse

đăng 1 năm trước

0 votes

0 answers

0 views

Why should an auditor design the written audit program?

Audit programme pdf Audit programme format

SubstituteRelativism

đăng 1 năm trước

0 votes

0 answers

0 views

What are the procedures used to obtain an understanding of internal control?

Internal control system Audit procedures Internal control procedures Internal control examples Internal control COSO

CaptiveVegetation

đăng 1 năm trước

0 votes

0 answers

0 views

How is audit risk affected by inherent risk control risk and detection risk?

Audit risk Control risk Control risk meaning Audit risk model Residual risk

SnugCharade

đăng 1 năm trước

0 votes

0 answers

0 views

What are the different types of substantive procedures available to an auditor?

Substantive procedures Substantive test procedures Substantive analytical procedures Analytical procedures are 7 audit procedures Test of details

OutragedSyndrome

đăng 1 năm trước

0 votes

0 answers

0 views

What are the matters included in the current audit file and permanent audit file?

Công Nghệ File Audit files meaning Audit files pdf Temporary audit file

SpectacularEmancipation

đăng 1 năm trước

0 votes

0 answers

0 views

What are the means available to the auditor in selecting items for sampling?

Audit sampling Monetary unit sampling Substantive test Select audit sample CMA sampling Haphazard sampling Non statistical sampling

ArrogantBilling

đăng 1 năm trước

0 votes

0 answers

0 views

Inspection of a new piece of equipment provides relevant and reliable evidence of

Audit procedures Analytical procedures Responsibility of auditor Substantive procedures 7 audit procedures

AnonymousClearance

đăng 1 năm trước

0 votes

0 answers

0 views

An unqualified audit opinion represents which of the following?

Unqualified opinion Qualified opinion Adverse opinion Audit opinion Disclaimer opinion example

WispySharpness

đăng 1 năm trước

0 votes

0 answers

0 views

What is auditor independence and what is its significance to the audit profession?

Auditor independence Independent audit Self-interest threat Audit threats

Hard-boiledSewing

đăng 1 năm trước

0 votes

0 answers

0 views

Why the role of the external auditor is important to users of financial statements?

Internal audit purpose

FortuitousInfamy

đăng 1 năm trước

0 votes

0 answers

0 views

Acceptable risk of assessing control risk too low or too high is directly related to

Select audit sample Control attributes audit Misstatements in audit

AntiMadness

đăng 1 năm trước

0 votes

0 answers

0 views

In order to express an opinion, the auditor obtains a level of assurance about whether

Cryto Eth Critical audit matters Auditors opinion

EnragedComrade

đăng 1 năm trước

0 votes

0 answers

0 views

What do you understand by the term objectivity as one of the accounting ethical rules?

Cryto Eth Materiality concept Objectivity principle Materiality principle Materiality in accounting Self-interest threat Objectivity principle example Integrity in accounting

UnchangedOrganizer

đăng 1 năm trước

0 votes

0 answers

0 views

What factors should the auditors take into account when setting the materiality level?

Performance materiality What is materiality

RespectfulCriminality

đăng 1 năm trước

0 votes

0 answers

0 views

Auditors’ understanding of the internal control in an entity provides information for:

Material misstatement Financial audit ISA 330 ISA 315

ImpoverishedEncampment

đăng 1 năm trước

0 votes

0 answers

0 views

Which is the best type of audit opinion an auditor can give?

Adverse opinion audit Audit report Unqualified opinion Modified audit opinion Audit report Example Qualified audit report

WindowlessCornerstone

đăng 1 năm trước

0 votes

0 answers

0 views

Which of the following describes inherent risk in the auditor undertaking an assignment

Residual risk Detection risk Assertion in Audit Audit risk Internal control

CustomaryQuilting

đăng 1 năm trước

0 votes

0 answers

0 views

What is adverse and disclaimer opinion?

Adverse opinion Unqualified opinion Adverse opinion audit

IrreversibleMatron

đăng 1 năm trước

0 votes

0 answers

0 views

Which audit procedures are usually the most useful for auditing the existence assertion?

Audit procedures examples Audit procedures PDF Audit assertions

ExpedientGusto

đăng 1 năm trước

0 votes

0 answers

0 views

What is the purpose of auditing a computer?

Computerised auditing PDF Computerised Auditing ppt Computer auditing notes Computer audit tools Computer audit software

EmbroideredPiles

đăng 1 năm trước

0 votes

0 answers

0 views

In which of the following situations does an auditor need to issue an unqualified opinion?

Qualified opinion Unqualified opinion Adverse opinion Unqualified report Audit opinion

RegressiveDigger

đăng 1 năm trước

0 votes

0 answers

0 views

During an audit an internal auditor may provide direct assistance to an independent CPA in

Independent internal audit

DarkenedEndangerment

đăng 1 năm trước

0 votes

0 answers

0 views

What is social audit What are its type?

Social audit Examples Social audit Social audit standards Social audit process Social Audit report

InordinateFrenchman

đăng 1 năm trước

0 votes

0 answers

0 views

What is the meaning of the CIS environment?

CIS audit Meaning

ThermonuclearRocks

đăng 1 năm trước

0 votes

0 answers

0 views

Is an unqualified opinion a guarantee of the presented financial statements being accurate?

Qualified opinion Unqualified audit opinion Audit opinion Adverse opinion Audit report Independent audit

StalwartAdvertisement

đăng 1 năm trước

0 votes

0 answers

0 views

Why is it important to emphasize the existence assertion when auditing accounts receivable?

Assertion in Audit Management assertions Accounts receivable assertions Audit risk

ManifoldNoodle

đăng 1 năm trước

0 votes

0 answers

0 views

What type of audit procedure is a confirmation?

Audit confirmation letter Audit procedures Audit Confirmation DBS Substantive analytical procedures Positive confirmation

DevoidNarrator

đăng 1 năm trước

0 votes

0 answers

0 views

Which of the following is a precondition for an audit?

Recurring audit Audit engagement

FederalCoverage

đăng 1 năm trước

0 votes

0 answers

0 views

What are the five major types of analytical procedures in auditing?

Analytical procedures Audit procedures Substantive procedures

MilitaryPottery

đăng 1 năm trước

0 votes

0 answers

0 views

Audits là gì

Hỏi Đáp Là gì Auditor la gì Auditor Auditing Audition là gì Internal audit

CautionaryDeveloper

đăng 1 năm trước

0 votes

0 answers

0 views

Why observation of the physical inventory count is essential in ensuring the proper cut off of purchases and sales?

cut-off procedures checklist Inventory count audit

PushyGlucose

đăng 1 năm trước

0 votes

0 answers

0 views

Which type of audit aims to perform a study of the effective and efficient use of resources?

What is auditing 2nd party audit Financial audit Audit planning ISO audit Internal auditors Why audit

PearlyWatchdog

đăng 1 năm trước

0 votes

0 answers

0 views

Which two of the following describe the roles of the practitioner in any assurance engagement

Assurance engagement Audit vs assurance

CommunistHandshake

đăng 1 năm trước

0 votes

0 answers

0 views

Which of following statements is not true about materiality for a given set of financial statements

Audit materiality benchmarks Materiality in auditing Performance materiality Performance materiality example

OverseasJones

đăng 1 năm trước

0 votes

0 answers

0 views

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

Audit report example Audit report Testbank

PiousOpportunity

đăng 1 năm trước