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Student:___________________________________________________________________________
1.Whentheprospectiveclienthaspreviouslybeenaudited,auditingstandardsrequirethatthesuccessorauditor
makecertaininquiriesofthepredecessorauditorbeforeacceptingtheengagement.
TrueFalse
2.TheCodeofProfessionalConductdoesnotallowanauditortodiscloseconfidentialclientinformation
withouttheclient'sconsent.
TrueFalse
3.Iftheprospectiveclientrefusestoallowthepredecessorauditortocommunicatewiththesuccessorauditor,
thesuccessorauditorshouldhavereservationsaboutacceptingtheclient.
TrueFalse
4.Inordertoproperlypreplantheaudit,theauditormustdeterminetheengagementteamrequirementsand
ensuretheindependenceoftheauditteamandauditfirm.
TrueFalse
5.Iftheinternalauditfunctioniscompetentandobjective,theauditormaygenerallyrelyontheworkofan
internalauditfunctionincertainareastoreducetheamountofexternalauditworkintheseareas.
TrueFalse
6.Allcompaniesmusthaveanauditcommittee.
TrueFalse
7.Theauditcommitteeisdirectlyresponsiblefortheappointment,compensation,andoversightoftheworkof
anyaccountingfirmemployedbyapubliccompany.
TrueFalse
8.Theengagementpartneristypicallyresponsiblefordoingthedetailedaudittesting.
TrueFalse
9.Therearefivegeneraltypesofaudittests.
TrueFalse
10.Materialitysignificantlyimpactstheauditor'sdecisionsabouthowmuchandwhatkindofevidenceto
gather.
TrueFalse
11.Materialityisbasedonlyonaquantitativeanalysisofthefinancialstatements.
TrueFalse