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TEST BANK For Auditing & Assurance Services: A Systematic Approach, 12th Edition By William Messier Jr, Steven Glover, Verified Chapters 1 - 21, Complete Newest Version 2024 UPDATE $17.49
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TEST BANK For Auditing & Assurance Services: A Systematic Approach, 12th Edition By William Messier Jr, Steven Glover, Verified Chapters 1 - 21, Complete Newest Version 2024 UPDATE
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TEST BANK For Auditing & Assurance Services: A Systematic Approach, 12th Edition By William Messier Jr, Steven Glover, Verified Chapters 1 - 21, Complete Newest Version TEST BANK For Auditing & Assurance Services: A Systematic Approach, 12th Edition By William Messier Jr, Steven Glover, Verified Ch...

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  • 28 de agosto de 2024
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,Chapter /1-21 Answers are at the End of Each Chapter


Chapter /1

Student /name: /


1) / /
1) Why /do /auditors /often /use /a /sampling /approach /to /evidence /gathering?


A) Auditors /are /experts /and /do /not /need /to /look /at /much /to /know /whether /the
/financial/statements /are /correct /or /not.
B) Auditors /must /balance /the /cost /of /the /audit /with /the /need /for /precision /and /for /some
/types /of/evidence, /computer /data /analytic /approaches /can’t /be /used.

C) Auditors /must /limit /their /exposure /to /their /auditee /to /maintain /independence.
D) The /auditor's /relationship /with /the /auditee /is /generally /adversarial, /so /the /auditor /will
/not/have /access /to /all /of /the /financial /information /of /the /company.




Question /Details
AACSB /: /Communication
/AICPA /: /FN /Decision
/Making
Accessibility /: /Keyboard
/Navigation/Difficulty /: /1 /Easy
AICPA /: /BB
/Industry/Bloom's /:
/Understand
Learning /Objective /: /01-05 /Understand /why /sampling /is /important /in /an
/audit./Gradable /: /automatic
Accessibility /: /Screen /Reader
/Compatible/Topic /: /The /Audit /Process




2) Which /of /the /following /statements /best /describes /a /relationship /between /sample /size
/and/other /elements /of /auditing?
2) / /

, A) If /materiality /increases, /so /will /the /sample /size.
B) If /the /desired /level /of /assurance /increases, /sample /sizes /can /be /smaller.
C) If /materiality /decreases, /sample /size /will /need /to /increase.
D) There /is /no /relationship /between /sample /size /and /materiality /or /the /desired
/level /of/assurance.




Question /Details
Accessibility /: /Keyboard
/Navigation/Bloom's /: /Apply
Difficulty /: /2 /Medium
AICPA /: /BB /Critical
/Thinking /AACSB /:
/Analytical /Thinking /AICPA
/: /FN /Risk /Analysis
Learning /Objective /: /01-05 /Understand /why /sampling /is /important /in /an
/audit./Gradable /: /automatic
Accessibility /: /Screen /Reader
/Compatible/Topic /: /The /Audit /Process




3) Which /of /the /following /statements /about /the /study /of /auditing /is /NOT /true?
3) / /


A) The /study /of /auditing /can /be /valuable /to /future /accountants /and /business /decision
/makers/whether /or /not /they /plan /to /become /auditors.
B) The /study /of /auditing /focuses /on /learning /the /analytical /and /logical /skills
/necessary /to/evaluate /the /relevance /and /reliability /of /information.
C) The /study /of /auditing /focuses /on /learning /the /rules, /techniques, /and /computations
/required /to/analyze /financial /statements /for /making /investment /recommendations.
D) The /study /of /auditing /begins /with /the /understanding /of /a /coherent /logical /framework
/and/techniques /useful /for /gathering /and /analyzing /evidence /about /others’ /assertions.

, Question /Details
AACSB /: /Communication
/AICPA /: /FN /Decision
/Making
Accessibility /: /Keyboard /Navigation
Learning /Objective /: /01-01 /Understand /why /studying /auditing /can /be /valuable /to /you /whether /or
/not /you/AICPA /: /BB /Industry
Difficulty /: /2
/Medium/Bloom's /:
/Analyze /Gradable /:
/automatic
Accessibility /: /Screen /Reader /Compatible
/Topic /: /The /Importance /for /Studying
/Auditing




4) The /basic /definition /of /auditing /essentially /indicates /that, /overall, /auditing /is /a /process /to:
4) / /


A) detect /fraud.
B) examine /individual /transactions /so /that /the /auditor /may /certify /as /to /their /validity.
C) objectively /obtain /and /evaluate /evidence /regarding /assertions /made /by /another /party.
D) assure /the /consistent /application /of /correct /accounting /procedures.



Question /Details
AACSB /: /Communication
/Accessibility /: /Keyboard
/Navigation/Bloom's /: /Remember
Difficulty /: /1 /Easy
/AICPA /: /FN
/Reporting
Learning /Objective /: /01-03 /Know /the /basic /definition /of /a /financial /statement
/audit./AICPA /: /BB /Critical /Thinking
Gradable /: /automatic
Accessibility /: /Screen /Reader /Compatible
Topic /: /Auditing, /Attest, /and /Assurance /Services /Defined




5) Assurance /services /may /improve /all /of /the /following /except:
5) / /

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