单选题Which of the following substantive procedures provides evidence over the COMPLETENESS of non-current assets?

单选题Which TWO of the following substantive procedures provide evidence over the EXISTENCE of trade receivables? (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger (2) Undertaking a receivables circularisation (3) Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger (4) Recalculating the allowance for uncollectible accounts

单选题The following scenario relates to questions 15 You are an audit senior of Viola Co and are currently conducting the audit of Poppy Co for the year ended 30 June 20X6. Materiality has been set at $50,000, and you are carrying out the detailed substantive testing on the year-end payables balance. The audit manager has emphasised that understatement of the trade payables balance is a significant audit risk. Below is an extract from the list of supplier statements as at 30 June 20X6 held by the company and corresponding payables ledger balances at the same date along with some commentary on the noted differences: Carnation Co The difference in the balance is due to an invoice which is under dispute due to faulty goods which were returned on 29 June 20X6. Lily Co The difference in the balance is due to the supplier statement showing an invoice dated 28 June 20X6 for $70,000 which was not recorded in the financial statements until after the year end. The payables clerk has advised the audit team that the invoice was not received until 2 July 20X6.

单选题Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count? (1) Observe whether the client’s staff are following the inventory count instructions (2) Review inventory present in the warehouse for evidence of damage or obsolescence (3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period (4) Inspect and review management’s inventory count instructions

单选题Which of the following is NOT an audit software technique?

单选题Which of the following is NOT an inherent limitation of internal control systems?

单选题Which TWO of the following controls of a sales system ensure that all goods despatched are completely and accurately invoiced? (1) Good despatched notes are matched to sales invoices (2) Sales invoices are sequentially numbered (3) Sales invoices are matched to customer orders (4) Regular review of unfulfilled orders

单选题Which of the following statements, relating to International Standards on Auditing (ISAs), if any, is/are correct? (1) International Standards on Auditing (ISAs) are issued by the International Accounting Standards Board (IASB)and provide guidance on the performance and conduct of an audit (2) In the event that ISAs differ from local legislation in a specific country, auditors must comply with the requirements of the ISAs

单选题Auditors are required to undertake an overall review of the financial statements as the final step before they form their audit opinion. As part of this process they undertake a number of procedures. Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements?

单选题Is the following statement true or false? A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.

单选题Which of the following is NOT a responsibility of the auditor?

案例分析题Heraklion Co is a manufacturer of footballs and is a new audit client for your firm

案例分析题Elounda Co manufactures chemical compounds using a continuous production process

案例分析题ISA 300 Planning an Audit of Financial Statements provides guidance to assist auditors in planning an audit

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