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Monday, January 9, 2012

::: vuaskari.com ::: ACC311

Answers with logic are required



For better assessing the audit risk, auditor inquires different groups in the organizations EXCEPT:

Board of governance and top level management

Legal counsel

Middle level management

Stakeholders

 

 

Which of the following is the least concern to an auditor regarding the client's internal control system?

Efficiency and effectiveness of operations

Controls related to the reliability of financial reporting

Controls over classes of transactions

Auditors are equally concern with each of the given issues

 

During test of control procedure its design can easily tested with the help of:

ICQs and walk through tests    

ICQs and judgment sample

ICQs and random sample

ICQS and ICEC

 

Internal source of audit evidence for an entity includes the following EXCEPT:

Associated companies of the entity

Accounting systems, records and documents

Non-financial data and records

Management representation and discussion

 

Which of the following is TRUE?

The audit profession is unregulated

The audit profession is regulated by its own professional body

Outside bodies sometimes become involved in the regulation of audit profession

The audit profession is regulated only by the government

 

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