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AA – Lecture 1

June 2016

Refresher quiz

1. Match the words to (a) or (b)

a) Reasonable assurance assignment
b) Limited assurance assignment

High level of assurance

Moderate level of assurance

2. What is a…
a) Negative report
b) Positive report

3. In the context of the auditor’s objectives, fill in the blanks…

a) Express an ________
b) __________ misstatement
c) __________ assurance

4. The IAASB issues generic ISAs. What does ‘generic’ mean?

5. Are these correct statements? (UK students)

ACCA is an RSB Yes/no

CIMA is not an RQB Yes/no
RQB is another name for the FRC Yes/no
ICAEW is an RQB Yes/no
The FRC is the national (UK) equivalent of the IAASB Yes/no

6. Define a ‘true and fair’ view (fair presentation) of a set of financial statements (FSs)

7. Who is responsible for the truth and fairness of the FSs?

8. My company, registered in Cardiff (Wales) is called ‘Cymru ccc’. What would it have
been called if registered in London?

9. Define (key aspects only)

a) Accounting
b) External audit
c) Internal audit