单选题 If no material differences are found using analytical procedures and the auditor concludes that misstatements are not likely to have occurred:

A、 it will be necessary to increase the tests of transactions.

B、 other substantive tests may be reduced.

C、 it will not be necessary to perform tests of balances.

D、 it will be necessary to increase the tests of balances.

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相关试题

单选题 One objective of an operational audit is to:

A、 make recommendations for improving performance.

B、 determine whether the financial statements fairly present the entity's operations.

C、 determine if the auditee is in compliance with GAAP.

D、 report on the entity's relative success in attaining profit maximization.

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单选题 When a member observes the profession's technical and ethical standards and strives to continually improve her competence and quality of services, she is exercising:

A、 objectivity.

B、 due care.

C、 integrity.

D、 independence.

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单选题 "Independence" in auditing means:

A、 being an advocate for a client.

B、 maintaining an indirect financial interest.

C、 being financially dependent on a client.

D、 taking an unbiased viewpoint.

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单选题 In "auditing" financial accounting data, the primary concern is with:

A、 determining if taxable income has been calculated correctly.

B、 analyzing the financial information to be sure that it complies with government requirements.

C、 determining if fraud has occurred.

D、 determining whether recorded information properly reflects the economic events that occurred during the accounting period.

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单选题 Which of the following statements is true when the CPA has been engaged to perform an audit of financial statements?

A、 The CPA firm is engaged and paid by the client; therefore, the firm has primary responsibility to be an advocate for the client.

B、 The CPA firm has no responsibility to fellow practitioners.

C、 The CPA firm has primary responsibility to the FASB.

D、 The CPA firm is engaged and paid by the client, but the primary beneficiaries of the audit are those who rely on the financial statements.

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单选题 Ethics are:

A、 always incorporated in laws.

B、 needed in the professions, but is not needed for society in general.

C、 not formed by life experiences.

D、 a set of moral principles or values.

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单选题 The AICPA's Code of Professional Conduct requires independence for all:

A、 accounting and auditing services performed.

B、 attestation engagements.

C、 professional work performed by CPAs.

D、 services performed by accountants in public practice.

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单选题 Freedom from ___ means the absence of relationships that might interfere with objectivity or integrity.

A、 conflicts of interest.

B、 advertising.

C、 confidentiality.

D、 acts discreditable.

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