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Test Bank for Auditing and Assurance Services, 18th edition by Arens Alvin, Elder Randal, Beasley Mark & Hogan Chris, All Chapters 1-23 LATEST€14,19
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Test Bank for Auditing and Assurance Services, 18th edition by Arens Alvin, Elder Randal, Beasley Mark & Hogan Chris, All Chapters 1-23 LATEST
Test Bank for Auditing and Assurance Services, 18th edition by Arens Alvin, Elder Randal, Beasley Mark & Hogan Chris, All Chapters 1-23 ||Complete A+ Guide
Test Bank for Auditing and Assurance Services, Global Edition, 18th Edition by Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
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AUDITING AND ASSURANCE SERVICES 18TH
AUDITING AND ASSURANCE SERVICES 18TH
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FULL TEST BANK Auditing and Assurance Services 18th edition by Chris E. Hogan Alvin A. Arens, Randal J. Elder, Mark S. Beasley PRINTED PDF | ORIGINAL DIRECTLY FROM THE PUBLISHER | 100% VERIFIED ANSWERS | DOWNLOAD IMMEDIATELY AFTER THE ORDER Auditing and Assurance Services, 18th Edition (Arens/Elder/Beasley) Chapter 1 The Demand for Audit and Other Assurance Services 1.1 L e a r n i n g 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. ANS: 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 management Written Communications Auditor Observations Y N N B) Oral statements made by management Written Communications Auditor Observations N Y Y C) Oral statements made by management Written Communications Auditor Observations Y Y Y D) Oral stateme nts made by management Written Communications Auditor Observations N N Y ANS: C Terms: Audit evidence Difficulty: Easy Objective: LO 1-1 AACSB: Reflective thinking 3) Which of the following can be used as a criterion for evaluating information being audited? A) International Financial Reporting Standards (IFRS) B) Generally Accepted Accounting Principles (GAAP) C) Internal Revenue Code (IRC) D) all of the above ANS: D Terms: Criteria by which an auditor evaluates information Difficulty: Moderate Objective: LO 1 -1 AACSB: Reflective thinking 4) Auditors do not provide which of the following? A) assurance on financial statements B) assurance on the effectiveness of system of internal controls over financial reporting C) assurance on corporate sustainability reports D) absolute assurance on the financial statements including assuming responsibility for them ANS: D Terms: Nature of Objectives of Auditing Difficulty: Moderate Objective: LO 1 -1 AACSB: Reflective thinking 5) The accumulation and evaluation of evidence about i nformation to determine and report on the degree of correspondence between the information and some established criteria is defined as A) accounting. B) financial reporting. C) tax reporting. D) auditing. ANS: D Terms: Definition of auditing Difficulty: Moderate O bjective: LO 1-1 AACSB: Reflective thinking 6) The criteria by which an auditor evaluates the information under audit may vary with the information being audited. ANS: TRUE Terms: Criteria by which an auditor evaluates information Difficulty: Easy Objec tive: LO 1 -1 AACSB: Reflective thinking 7) One criterion used by an external auditor to evaluate published financial statements is known as generally accepted auditing standards. ANS: FALSE Terms: Criteria used by external auditor to evaluate publis hed financial statements Difficulty: Easy Objective: LO 1 -1 AACSB: Reflective thinking 8) Auditors strive to maintain a high level of independence to keep the confidence of users relying on their reports. ANS: TRUE Terms: Independence Difficulty: Easy Objective: LO 1 -1 AACSB: Reflective thinking 9) To perform an audit, there must be information in a verifiable form and some criteria by which the auditor can evaluate the information. ANS: TRUE Terms: Independence Difficulty: Easy Objective: LO 1 -1 AACSB : Reflective thinking 10) An auditor must be competent and have an independent mental attitude. ANS: TRUE Terms: Criteria used by external auditor to evaluate published financial statements Difficulty: Easy Objective: LO 1 -1 AACSB: Reflective thinking 11) Auditors are not allowed to audit subjective information like the effectiveness of computer controls or the efficiency of manufacturing -related operations. ANS: FALSE Terms: Information and Established Criteria for the Performance of Audits Difficulty: Moderate Objective: LO 1 -1 AACSB: Reflective thinking 12) In an audit of system of internal controls over financial reporting, the auditor may rely upon the Internal Control - Integrated Framework issued by COSO. ANS: TRUE Terms: Information and Establis hed Criteria for the Performance of Audits Difficulty: Moderate Objective: LO 1 -1 AACSB: Reflective thinking Learning Objective 1-2 1) Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial inform ation for decision making is commonly called: A) finance. B) auditing. C) accounting. D) economics. ANS: C TERMS: Recording, classifying, and summarizing economic
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