ACCT 3222

Louisiana State University

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LSU ACCT 3222 Chp 12 & 13 - Final Exam questions with complete solutions
  • LSU ACCT 3222 Chp 12 & 13 - Final Exam questions with complete solutions

  • Examen • 6 páginas • 2023
  • What assertion is most important in auditing payables and liabilities? correct answer: completeness What assertion is tested when performing initial procedures for A/P balances? correct answer: valuation 4 initial procedures for A/P correct answer: 1. agree BB to PY 2. obtain A/P TB 3. scan for unusual transactions 4. agree sub ledger to GL In auditing which accounts are substantive procedures optional? correct answer: payables/ liabilities CASH (not meaningful bc of high flu...
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LSU - ACCT 3222 - Chapter 10- questions with complete solutions
  • LSU - ACCT 3222 - Chapter 10- questions with complete solutions

  • Examen • 15 páginas • 2023
  • Revenue Recognition correct answer: - FASB Definition: inflows or other enahancements of assets of an entity or settlements of its liabilities from delivery or producing goods, rendering services or other activities that consistute the entity's major or central operations. - FASB Statement of Financial Accounting Concepts No. 5, "Recongition and Measurement in Financial Statements of Business Enterprises": requires that before revenue is recognized (recorded), it must be (1) realized or rea...
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ACCT 3222 Exam 2 Key Terms questions with complete solutions
  • ACCT 3222 Exam 2 Key Terms questions with complete solutions

  • Examen • 12 páginas • 2023
  • Assertion correct answer: Statement or representation, explicit or implicit, made by management regarding the recognition, measurement, presentation, and disclosure of items included in the financial statements and notes Relevant assertion correct answer: An assertion that has a reasonable possibility of containing a material misstatement or misstatements that would cause the financial statements to be materially misstated and, therefore, has a meaningful impact on whether the account is fa...
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LSU ACCT 3222 - Chapter 15 Final Exam – questions – with complete solutions
  • LSU ACCT 3222 - Chapter 15 Final Exam – questions – with complete solutions

  • Examen • 4 páginas • 2023
  • Components of unmodified opinion for PUBLIC co: (9) correct answer: 1. Title ("registered" "independent") 2. Addressed to BOD and shareholders 3. Opinion paragraph (statements audited and opinion) 4. Audit of IC - effectiveness of ICFR 5. Basis for opinion - responsibilities and adherence to SEC requirements (GAAP) 6. Scope paragraph - process of audit 7. Signature (firm name and location) 8. Date - end of FW 9. Auditor tenure Components of unmodified opinion for PRIVATE...
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LSU - ACCT 3222 - Chapter 4 – Questions – with complete solutions
  • LSU - ACCT 3222 - Chapter 4 – Questions – with complete solutions

  • Examen • 10 páginas • 2023
  • Audit Risk correct answer: - The risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. - Risk auditor will issue an unqualified opinion on materially misstated financial statements. Assertions in relation to Audit Risk correct answer: Consideration of audit risk at even lower levels/account balances/disclosures. - Audit risks at the assertion level consist of: 1) The risk that the relevant assertions related to the account ...
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ACCT 3222 Final Questions With Complete Solutions
  • ACCT 3222 Final Questions With Complete Solutions

  • Examen • 10 páginas • 2023
  • Assurance Services correct answer: Indepent professional services that improve the quality of information, or its context, for decision makers. Encompasses attest services and financial statement audits Attest Services correct answer: Services provided by a practitioner engaged to issue a report on subject matter, or an assertion about subject matter, that is the responsibility of another party. Encompasses financial statement audits. Audit Evidence correct answer: All the information u...
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LSU ACCT 3222 Laura Wiley - Chapter 1 Exam 1 Questions With Complete Solutions
  • LSU ACCT 3222 Laura Wiley - Chapter 1 Exam 1 Questions With Complete Solutions

  • Examen • 7 páginas • 2023
  • any independent service that improves the quality of information (financial or non-financial) correct answer: Assurance Services What two other services fall under the umbrella of Assurance services? correct answer: 1. Attestation Services 2. Audit Services Name the 4 other services of Assurance services: correct answer: 1. Risk advisory services 2. Compliance with EPA standards 3. Website security 4. Data integrity independent CPA (or practitioner) reports on subject matter (u...
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ACCT 3222 Exam 1| 112 Questions | With Complete Solutions
  • ACCT 3222 Exam 1| 112 Questions | With Complete Solutions

  • Examen • 17 páginas • 2023
  • What is the role of auditing? correct answer: To determine whether the reports prepared by the manager conform to the contract's provisions (reduces information risk) What is the main task of the auditor? correct answer: To collect sufficient appropriate evidence that management's assertions regarding the financial statements are correct 3 aspects of information reflected in financial statements: correct answer: transactions, account balances, and presentation & disclosure three ov...
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