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Audit Planning:
96
MULTIPLE CHOICE:
1.
2.
3.
97
4.
5.
6.
ANSWER:
7.
ANSWER:
9.
8.
98
99
ANSWER:
10.
11.
12.
100
14.
101
15.
16.
17.
18.
ANSWER:
22.
21.
20.
102
103
d.
ANSWER:
23.
24.
25.
ANSWER:
26.
29.
28.
27.
104
105
ANSWER:
30.
31.
106
35.
36.
107
ANSWER:
37.
38.
40.
39.
ANSWER:
41.
44.
43.
42.
108
109
c.
d.
ANSWER:
45.
46.
47.
ANSWER:
48.
ABC.
ACB.
BAC.
BCA.
ANSWER:
50.
49.
110
111
51.
ANSWER:
52.
53.
54.
55.
58.
57.
56.
112
113
ANSWER:
59.
60.
61.
CDEAB
CBAED
EACBD
AECBD
ANSWER:
62.
64.
63.
114
COMPLETION:
65.
115
66.
67.
PLANNING
OPERATING EFFECTIVENESS
68.
is an effective
means for further testing of selected internal control
policies and procedures where an audit trail in the form of
documentation exists.
ANSWER:
69.
70.
BASIS
71.
LOW
116
QUALITATIVE, QUANTITATIVE
MATCHING:
73. Indicate by letter how each of the listed controls can be
most effectively tested.
a.
b.
c.
Observation
Reprocessing
Document examination and testing
____1.
____2.
____3.
____4.
____5.
____6.
SOLUTION:
1.
2.
3.
4.
5.
6.
b
c
c
c
a
c
117
____1.
____2.
____3.
____4.
____5.
____6.
118
b
c
d
b,d
a,c
e
e
PROBLEM/ESSAY:
75.
receipts.
b.
prevent
existing
in
119
c.
d.
SOLUTION:
a.
1. Checks may be misappropriated by one or more persons
in data processing;
2. Recording errors might occur in processing the
checks
a.
Wrong customer credited;
b.
Wrong amount entered;
c.
Improper discount taken.
3. Checks may be misappropriated by cashier
b.
being
the
prelisting of
deposit
also with
computer
b.
of
c.
of
correctness
computer.
d.
120
remittances.
c.
Comparing the prelisting of cash receipts with the
deposit ticket and clearing exceptions to monthly
statements should detect any missing checks.
d.
1.
a.
b.
SOLUTION:
a.
1. Auditors must document their understanding of
clients internal control;
2. If control risk is assessed below maximum, the
auditor must document the basis for such
reduction.
b.
1. The auditor considers the controls to be
ineffective;
2. The cost of testing the controls exceeds the cost
savings associated with reduced substantive
testing.
121