Auditing & Assurance Services - Test Bank
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Chapter 03 Audit Planning, Types of Audit Tests, and Materiality True / False Questions 1. The first phase of audit planning is risk assessment. True False 2. When the prospective client has previously been audited, auditing standards require that the successor auditor make certain inquiries of the predecessor auditor before accepting the engagement. True False 3. The Code of Professional Conduct does not allow an auditor to disclose confidential client information without the client's con...
Auditing & Assurance Services: A Systematic Approach, 11e (Messier) Chapter 3 Audit Planning, Types of Audit Tests, and Materiality 1) The first phase of audit planning is risk assessment. Answer: FALSE Difficulty: 1 Easy Topic: Client Acceptance and Continuance Learning Objective: 03-01 Understand the auditor's requirements for client acceptance and continuance. Bloom's: Remember AACSB: Analytical Thinking AICPA: BB Industry; FN Risk Analysis 2) When the prospective client has previo...