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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Reasonable assurance.
B. Management responsibility.
C. Limited liability.
D. Management by exception.
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A. An external auditor.
B. An effective audit committee.
C. An internal audit function.
D. The internal revenue service.
A. Performance reviews.
B. Information processing.
C. External auditor's tests of controls.
D. Segregation of duties.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Hardware components.
B. Programmers.
C. Software.
D. Data provided by the system
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A. It is independent of management
B.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Is optional.
B. Must be exclusively in either narrative,
questionnaires, or flowchart form.
C. Must include flowcharts.
D. Can include any combination of
narratives, questionnaires, or flowcharts.
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A. Analytical procedure.
B. Test of controls.
C. Substantive procedure.
D. Functional test.
A. Inquiry.
B. Analytical procedures.
C. Calculation.
D. Confirmation.
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A. Administrative.
B. Specific.
C. Application.
D. Authorization
A. Hash total.
B. Parity check.
C. Encryption.
D. Check digit.
A. Organizational controls.
B. Data validation controls.
C. Access security controls.
D. Application system acquisition
controls.
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A limit test is a a
A field test is a d
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A.
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A.
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A.
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A. Incompatible duties.
B. Management override.
C. Mistakes in judgment.
D. Collusion among employees.
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A.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
In obtaining an understanding of an d
entity's internal control in a financial
statement audit of a nonpublic
company, an auditor is not obligated to
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Narratives.
B. Internal control questionnaires.
C. Flowcharts.
D. Organization charts.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Inspection.
B. Reconciliation.
C. Confirmation.
D. Analytical procedures
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A. Reperformance.
B. Inquiry.
C. Observation.
D. Inspection.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Interim testing.
B. Reduced testing of transactions.
C. Heavy reliance on analytical
procedures as substantive procedures.
D. Audit work only completed at year-
end.
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A
.
Required to enable the auditor to state
that the examination has been made in
accordance with
generally accepted auditing standards.
B. The principle reason for studying and
evaluating the system of internal
controls.
C.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
Manipulation or falsification of
accounting records or documents from
which financial statements are
prepared.
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A. Grandfather-father-son record
retention.
B. Input and output validation routines.
C. Systems documentation.
D. Check digit verification.
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A.
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A. Inspection.
B. Observation.
C. Reperformance.
D. Reconciliation.
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A.
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A.
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Ch. 6 Audit flashcards | Quizlet 4/28/16, 8:21 PM
A. Triangle.
B. Circle.
C. Rectangle.
D. Diamond.
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