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Detail Form
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1.
Which of the following statements concerning audit evidence is correct?
2.
Which of the following presumptions does not relate to the reliability of audit evidence?
3.
An auditor concluded that no excessive costs for idle plant were charged to inventory. This conclusion most likely related to the auditor's objective to obtain evidence about the financial statement assertions regarding inventory, including understandability and classification, and:
4.
An auditor selected items for test counts while observing a client's physical inventory. The auditor then traced the test counts to the client's inventory listing. This procedure most likely obtained evidence concerning management's assertion of:
5.
In testing plant and equipment balances, an auditor examines new additions listed on an analysis of plant and equipment. This procedure most likely obtains evidence concerning management's assertion of:
6.
Which of the following evidence provides the greatest assurance of reliability?
7.
Which of the following evidence provides the least assurance of reliability?
8.
Which of the following is not true about accounting estimates?
9.
An auditor should obtain sufficient knowledge of an entity's information system relevant to financial reporting to understand the:
10.
In evaluating an entity's accounting estimates, one of an auditor's objectives is to determine whether the estimates are: