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Test Bank for Auditing and Assurance Services, 18th edition by Alvin A. Arens $29.49   Add to cart
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Test Bank for Auditing and Assurance Services, 18th edition by Alvin A. Arens
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  • CGAP - Certified Government Auditing Professional
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  • CGAP - Certified Government Auditing Professional

Test Bank for Auditing and Assurance Services, 18th edition 18e by Alvin A. Arens, Mark S. Beasley. ISBN-13: 9199 Full Chapters test bank included The Demand for Audit and Other Assurance Services The CPA Profession Audit Reports Professional Ethics Legal Liability PART 2: THE AUDIT PROC...

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  • April 21, 2023
  • 1071
  • 2022/2023
  • Exam (elaborations)
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  • CGAP - Certified Government Auditing Professional
  • CGAP - Certified Government Auditing Professional

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Auditing and Assurance Services, 18e (Arens)
Chapter 1 The Demand for Audit and Other Assurance Services

1.1 Learning Objective 1-1

1) In the auditing process,
A) the types and amounts of evidence remain constant from audit to audit.
B) the criteria for evaluating information will not vary depending on the information being
audited.
C) the audit report communicates the auditor's findings to users.
D) records are gathered by the auditor to determine whether the audited information is stated in
accordance with SEC standards.
Answer: C
Terms: Audit process
Difficulty: Moderate
Objective: LO 1-1
AACSB: Reflective thinking

2) Which of the following is considered audit evidence?
A)
Oral statements
made by Written Auditor
management Communications Observations
Y N N

B)
Oral statements
made by Written Auditor
management Communications Observations
N Y Y

C)
Oral statements
made by Written Auditor
management Communications Observations
Y Y Y

D)
Oral statements
made by Written Auditor
management Communications Observations
N N Y

Answer: C
Terms: Audit evidence
Difficulty: Easy
Objective: LO 1-1
AACSB: Reflective thinking
1
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