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Auditing test bank and solutions manual Auditing A Practical Approach, 3rd Edition Moroney, Campbell, Hamilton Test Bank sample: Chapter 1: Introduction and overview of audit and assurance True/False 1. The nature of audit procedures refers to the reliance on evidence provided ...

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  • June 3, 2024
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  • 2023/2024
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  • auditingtestbankandsolutionsmanual

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  • Far Eastern University
  • BS AT 101 (BA101)
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Auditing test bank and solutions manual




Auditing A Practical Approach, 3rd Edition Moroney, Campbell,
Hamilton Test Bank

sample:

Chapter 1: Introduction and overview of audit and assurance

True/False

1. The nature of audit procedures refers to the reliance on evidence provided by the client




and its management.

*a. True
b. False

Correct answer: a
Learning Objective 1.2 ~ Discriminate between different types of assurance services


2. A compliance audit involves gathering evidence to ascertain whether the person or entity
under review has followed the rules, policies, procedures, laws and regulations with which
they must conform.

*a. True
b. False

, Correct answer: a
Learning Objective 1.2 ~ Discriminate between different types of assurance services


3. An operational audit is an example of a compliance audit.

a. True
*b. False

Correct answer: b
Learning Objective 1.2 ~ Discriminate between different types of assurance services


4. The most common types of assurance engagements are financial report audits, confirmation
audits, performance audits, comprehensive audits and assurance on corporate social
responsibility (CSR) disclosures.

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