Auditing: An International Approach Seventh Canadian Edition Test Bank

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ExamName___________________________________MULTIPLE CHOICE.Choose the one alternative that best completes the statement or answers the question.1)Which of the following best describes the main reason that independent auditors reporton a company's financial statements?1)_______A)The accounting system from which the financial statements are derived may have apoorly designed system of internal control.B)Management fraud may exist within the company and it is likely that theindependent auditors will detect it.C)Users of financial statements need confidence in the numbers they base theirdecisions on.D)Misstated account balances may be corrected as the result of the independent auditwork.2)Reducing information risk means the same as ________.2)_______A)serving the public interestB)improving the credibility of informationC)ensuring generally accepted accounting principles are used to measure profitD)monitoring economic activities3)Three-party accountability is a special case of which economic theory problem?3)_______A)independenceB)forensicsC)agencyD)business risk4)The agency problem can be mitigated by ________.4)_______A)internal auditingB)design of contractsC)a higher degree of independenceD)greater transparency5)The underlying conditions that create demand by users for reliable financial informationinclude the fact that ________.5)_______A)governments rely on such information to create tax policiesB)there is a need for the expression of an opinion as to the fairness of financialstatementsC)more reliable information will allow investors to calculate the rate of return on theirinvestmentD)users are separated from accounting records by distance and time6)The auditee is the person or company ________.6)_______A)who will use the audited informationB)who pays the audit feeC)who performs an auditD)whose information is being audited7)Professional judgment is a widely used concept in accounting and auditing. How is itdefined in the audit standards?7)_______A)Professional judgment includes consideration of key principles and concepts ofdisciplines underlying the professional standards, such as economics, psychology,law, finance, statistics and philosophy.B)Professional judgment involves specialized concepts and language integratingseveral disciplines in order to provide appropriate justification for audit decisions.C)There is no definition of professional judgment in the auditing standards.D)Professional judgment means reaching a complex decision by incorporatingauditing standards, accounting standards, and rules of professional ethics in a

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coherentmanner.8)What is the primary role and responsibility of independent external auditors?8)_______A)to provide business consulting advice to audit clients.B)to obtain an understanding of a client's internal control system and prepare a reportfor management about control weaknesses.C)to perform an audit and provide an opinion on the financial statements of acompany.D)to prepare a company's annual financial statements and notes.9)Since financial decision makers usually obtain accounting information from companieswanting loans or selling stock, this creates a potential ________.9)_______A)agency problemB)harmonization problemC)expectations gapD)conflict of interest10)The difference between what the public expects of auditors and what auditors canactually deliver is known as ________.10)______A)an expectations gapB)an information riskC)a business riskD)forensics11)The risk that financial statements may be materially false and misleading is called________.11)______A)business riskB)risk assessmentC)client riskD)information risk12)In operational auditing, the auditor studies business operations and makesrecommendations about all of the following EXCEPT ________.12)______A)compliance with company policiesB)effective achievement of business objectivesC)the fairness of the financial statementsD)economic and efficient use of resources13)Auditors on staff in the Office of the Auditor General of Canada (OAG) are consideredto be external auditors with respect to the government agencies they audit because theOAG is ________.13)______A)guided by standards similar to GAASB)organizationally independentC)funded by the federal governmentD)the accounting and auditing agency of the Canadian Senate14)In addition to the audit of financial statements, comprehensive governmental auditingmay also include audits of efficiency, effectiveness, and ________.14)______A)adequacyB)economyC)accuracyD)fraud15)An example of a forensic accounting assignment might be ________.15)______A)to provide assurance about the fairness of prospective financial informationincluded in an initial public offering documentB)to estimate the value of inventory lost in a warehouse fireC)to ensure compliance with specific legislationD)to provide an opinion about the effectiveness of a government program

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16)International harmonization is also known as ________.16)______A)independenceB)harmonyC)critical thinkingD)convergenceTRUE/FALSE.Write 'T' if the statement is true and 'F' if the statement is false.17)The concept of three-party accountability means that the auditor is expected to act in theinterests of the party paying the audit fee.17)______18)The role of the auditor is to satisfy users' demand for reliable information.18)______19)The three underlying conditions affecting users' demand for accounting information arecomplexity, reliability, and completeness.19)______20)The assurance function involves the lending of credibility to financial information.20)______21)An attest engagement involves a public accountant affirming the validity of an assertion.21)______22)Business risk is the risk that the financial statements do not reflect the economicsubstance of business activities.22)______23)A material misstatement is one that would affect a user's decision making.23)______24)Accounting risk is the part of information risk that is due to incorrectly predicting futureevents.24)______25)Forensic accounting does not include fraud auditing.25)______26)Internal auditing is an independent activity designed to add value and improve anorganization's operations.26)______27)Value-for-money (VFM) audits include testing of compliance with laws and regulations.27)______28)There are no restrictions on the type of business advisory services a PA firm can provideto a non-audit client.28)______SHORT ANSWER.Write the word or phrase that best completes each statement or answers the question.29)Why is three-party accountability an important distinguishing feature of auditing?29)_____________30)When does an agency problem occur?30)_____________31)Discuss the underlying conditions affecting users' demand for accountinginformation.31)_____________32)What is the difference between the American Accounting Association's (AAA)definition of auditing and the Chartered Professional Accountants of Canada(CPA Canada) objectives of financial statement auditing?32)_____________33)What is an attest engagement?33)_____________34)What is a direct reporting engagement?34)_____________35)What is information risk?35)_____________

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36)What is operational auditing and who performs it?36)_____________37)Discuss the nature of value-for-money (VFM) audits and give three examples ofits application.37)_____________38)Discuss the conflict between the need for an audit firm to perform qualityservices and its desire to make a profit in the context of the investor's need forreliable information.38)_____________

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1)C2)B3)C4)B5)D6)D7)D8)C9)D10)A11)D12)C13)B14)B15)B16)D17)FALSE18)TRUE19)FALSE20)TRUE21)TRUE22)FALSE23)TRUE24)TRUE25)FALSE26)TRUE27)FALSE28)TRUE29)In three-party accountability, accountability is represented as a three-point relationship among the auditorof the financial information, the management preparing the financial information, and the users of thefinancial information. This triangle reflects an accountability relationship because management isaccountable to the users. However, the users cannot rely on the financial statements because they do notcompletely trust management. They demand that the financial statements be verified by a competent,independent auditor. Thus, the auditor is also accountable to the user.30)An agency problem occurs when three conditions are present in an agency relationship: (a) the agent hasobjectives that are different from those of the principal, (b) the agent has more information than theprincipal does, and (c) the contract between the two is incomplete in that not every possible contingencycan be anticipated.31)There are three key conditions:complexityof information,remotenessor distance between users frommanagement, and theconsequencesof bad decisions. First, a company's transactions are increasinglynumerous and complicated. Users of financial information are not trained to collect and compile itthemselves. They need the services of professional accountants. Second, users of financial information areincreasingly separated from a company's accounting records by distance and time as a result of globalfinancial markets. Users need full-time professional accountants to do the work they cannot do forthemselves. Finally, financial decisions are important to the state of investors' and other users' wealth,including investors in companies that provide loans or trade credit to other companies. Decisions caninvolve large dollar amounts, the loss of which may cause a cascade of bankruptcies. Good information,obtained through the financial reports prepared by accountants, is an absolute necessity to reduce the riskof loss.32)The AAA definition is broad and general-it encompasses external, internal, and governmental auditing.The CICA has not defined auditing per se but has outlined a set of objectives specific to the external audit

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offinancialstatements.TheCPACanada objectives do not focus on broad assertions about economic events but state that the mainobjective of an audit is the expression of an opinion on the financial statements. The objectives furtherassert that the audit of financial statements must be performed in accordance with GAAS (generallyaccepted auditing standards). The AAA definition does not refer to auditor qualifications and does notspecifically addresses either how an audit is performed or how the results are communicated. The first ofthe eight auditing standards defined by the CPA Canada, the general standard, outlines the qualificationsthe auditor must have; the next three, the examination standards, outline how the auditor must perform theaudit; and the last four, the reporting standards, outline how the auditor should communicate the results.33)When a public accountant is hired to perform procedures and issue a report resulting from thoseprocedures that affirms the validity of an assertion, this is known as an attest engagement.34)A type of assurance engagement in which the assertions are implied and not written down in some form.35)Information risk is the risk that a set of financial statements will be materially false or misleading. As aresult, information risk includes failure to properly disclose business risk.36)Operational auditing is the study of an entity, or a specific unit within an entity, in order to evaluate itsperformance. The operational auditor reports on whether the entity uses its resources economically andefficiently and whether it achieves its business objectives effectively. Internal auditors normally performoperational audits. However, independent accounting firms as part of their management advisory servicesalso may conduct operational audits.37)Value-for-money audits involve studies of the management of government organizations, programs,activities, and functions. Their goal is to improve the government's accountability to taxpayers for theeffective use of tax dollars. Examples of findings include:1. Health care:Stronger efforts needed to control undesirable practices by unregulated health-careproviders.2. Education: Need to improve availability of programs for exceptional children.3. Young offenders: Suggested improved documentation before releasing young offenders.38)An audit firm needs to be able to pay its staff in line with their abilities. Otherwise, more qualified staffwill seek opportunities elsewhere. If they leave, only less qualified people will remain, thus reducing thequality of audit possible. With less qualified people, the audit firm may be unable to express the correctopinion on the fairness of the financial statements. This would tend to increase investors' information risk.One way to have more money to pay staff appropriately is to reduce the amount of time spent on eachassignment. More assignments each with less time spent would permit more profit on each assignment.However, reducing the amount of time spent on each audit engagement would also increase the risk that amaterial error would be missed in the audit. This increases the information risk to investors, whichdecreases the value of the audit to them and increases the likelihood that they will sue the auditors torecover any investment losses.A constant demand by investors for reduction in information risk means that except in the short term, anauditor cannot reduce the quality of its services. By the same token, there is an equilibrium level of profitfor audit firms, and compensation for its staff and partners that investors are willing to provide inexchange for their desired reduction in information risk.

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ExamName___________________________________MULTIPLE CHOICE.Choose the one alternative that best completes the statement or answers the question.1)According to generally accepted auditing standards (GAAS), the overall objective of afinancial statement audit is ________.1)_______A)to reduce audit risk to an acceptably low levelB)to determine whether the financial principles adopted by management in preparingthe financial statements are acceptableC)to enable the auditor to express an opinion as to whether the financial statements areprepared in accordance with generally accepted accounting principlesD)to obtain reasonable assurance that the financial statements taken as a whole arefree from misstatement, whether due to fraud or error2)Which of the following is the first task that the auditor must accomplish to demonstrateproficiency in auditing?2)_______A)Evaluate the evidence gathered in the performance of the audit program and decidewhether management's assertions conform to generally accepted accountingprinciples and reality.B)Identify the evidence relevant for the audit of assertions that are made bymanagement in its unaudited financial statements and notes.C)Recognize the underlying assertions made by management in the financialstatements and notes.D)Design an audit program to obtain sufficient appropriate evidence about assertionsmanagement makes in financial statements and notes.3)Auditors try to achieve independence in appearance in order to ________.3)_______A)become independent in appearance and in factB)comply with the generally accepted auditing standardsC)maintain an unbiased mental attitudeD)maintain public confidence in the profession4)Control risk is ________.4)_______A)the risk that the auditor will not be able to complete the audit on a timely basisB)the risk that the auditor will not properly control the staff on the audit engagementC)the probability that a material misstatement could occur and not be prevented ordetected by the company's internal control policies and proceduresD)the probability that a material misstatement could occur and not be detected by theauditor's audit procedures5)The primary purpose of obtaining an understanding of the company's internal controls inthe financial statement audit is ________.5)_______A)to determine whether the company has changed any accounting principlesB)to obtain direct sufficient appropriate audit evidence to afford a reasonable basis foran opinion on the financial statementsC)to help the auditors develop the audit programD)to make suggestions to management to improve internal controls6)An external auditor is conducting an audit of the financial statements of CamdenCorporation. The external auditor is expected to ________.6)_______A)certify the correctness of Camden's financial statements

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B)give an opinion on whether Camden's financial statements are fairly presented in allmaterial respectsC)give an opinion on the attractiveness of Camden for investment purposes andcritique the wisdom and legality of its business decisionsD)make a 100% examination of Camden's records7)Which of the following statements best explains an unmodified report opinion?7)_______A)The auditor was not aware of any reasons not to believe the statements are correct.B)Based on the evidence obtained, the auditor believes the statements are free ofmaterial error.C)The financial statements contain a departure from GAAP.D)The auditor was unable to complete the work necessary to form a complete opinion.8)A standard unmodified audit report should be dated ________.8)_______A)as at the end of the year the audit work was doneB)no earlier than the date when the auditor obtained sufficient appropriate auditevidence supporting the auditor's opinionC)no later than the date when the auditor obtained sufficient appropriate auditevidence supporting the auditor's opinionD)as at the end of the year being reported on9)Several sources of GAAP consulted by an auditor are in conflict as to the application ofan accounting principle. Which of the following should the auditor consider to be themost authoritative?9)_______A)Federal legislation.B)Industry practice.C)CPA Canada Exposure Drafts.D)CPA Canada Handbook.10)The reporting standards require that the auditor explicitly report on whether the financialstatements ________.10)______A)used principles that are appropriate for the circumstancesB)are in accordance with GAAPC)were prepared on a consistent basis with the comparative yearD)contain adequate disclosure of all material matters11)Because of the risk of material misstatement, an audit of financial statements inaccordance with generally accepted auditing standards should be planned and performedwith an attitude of ________.11)______A)professional skepticismB)objective judgmentC)independent integrityD)impartial conservatism12)Three-Party Accountability includes all of the following parties except ________.12)______A)Audit CommitteeB)usersC)practitionersD)management13)Key features of SOX include all of the following except ________.13)______A)increased penalties for corporate wrongdoersB)more timely and extensive financial disclosuresC)increased oversight of auditorsD)fewer options of recourse for aggrieved shareholders14)Which of the following has been established to oversee the auditors of publiccompani

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es?14)______A)Canadian Public Accountability Board.B)Canadian Coalition for Good Governance.C)The SOX Board.D)The Canadian Securities Commission.15)An assurance engagement is one in which a CPA is engaged to ________.15)______A)provide tax advice or prepare a tax return based on financial information the CPAhas not audited or reviewedB)assemble prospective financial statements based on the assumptions of the entity'smanagement without expressing any assuranceC)issue a written communication expressing a conclusion concerning a subject matterfor which an accountable party is responsibleD)testify as an expert witness in accounting, auditing, or tax matters, given certainstipulated facts16)All of the following are examples of assurance engagements except ________.16)______A)financial statements reviewB)tax planningC)internal controls statementD)financial statements audit17)The GAAS general standard relating to the audit of financial statements focuses on all ofthe following except ________.17)______A)due professional careB)independenceC)planningD)competence18)According to IFAC, which of the following is not one of the elements of quality control?18)______A)Independence.B)Due professional care.C)Acceptance and continuance of clients.D)Supervision.19)In establishing a quality control system, which area should be of a secondary nature?19)______A)Creating an internal review process.B)Controlling access to client files.C)Creating an independence and objectivity checklist.D)Creating a program for continuing professional education.20)Williams & Co., a large international CPA firm, will be subject to an external peerreview. The peer review will most likely be performed by ________.20)______A)peer review staff of the Ontario Securities CommissionB)employees and partners of another CPA firmC)employees and partners of Williams & Co. who are not associated with theparticular audits being reviewedD)peer review staff of CPA Canada21)A report giving conclusions about a firm's compliance with quality control standards istypical of which of the following?21)______A)Quality review.B)Quality inspection.C)Peer review.D)Practice inspection.TRUE/FALSE.Write 'T' if the statement is true and 'F' if the statement is false.

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22)Practice standards are a general set of standards intended to guide the audits of financialstatements.22)______23)TheCPA Canada Handbookrecommendations are a step-by-step list of proceduresauditors have to complete for each engagement.23)______24)The general standard of GAAS relates primarily to the personal integrity andprofessional qualifications of auditors.24)______25)Control risk is the risk that an accounting firm's quality control standards will not beadequate.25)______26)The fourth reporting standard requires the audit report to comment on the consistency ofthe accounting principles used in preparing the financial statements.26)______27)Audit risk is the risk that an auditor expresses an inappropriate audit opinion when thefinancial statements are materially misstated.27)______28)Reliance on self-regulation of the accounting profession has changed as a result of itsperceived failure to detect the problems leading to the corporate scandals of 2002/2003.28)______29)Appropriate audit evidence, to be reliable and relevant, must be quantitative, objective,and absolutely compelling.29)______30)A prospectus is the information, usually including financial information, about a firmthat accompanies any new issuance of shares in a regulated securities market.30)______31)The assessment of materiality has a pervasive impact on the audit.31)______32)Audit committees monitor management's financial reporting responsibilities.32)______33)Practice inspection is something a new auditor does as part of his or her trainingprogram.33)______SHORT ANSWER.Write the word or phrase that best completes each statement or answers the question.34)Alan Fallon was recently promoted to senior accountant. He was put in charge ofthe Mellow Markets audit because of his experience with other grocery clients.Mellow Markets has a small, but growing chain of natural food stores. This is thefirst year Mellow Markets has been audited. Because of its growth, Mellow needsadditional capital. Mellow intends to take its audited financial statements to abank to secure a loan.Alan has been assigned two inexperienced staff assistants for the audit. Becausethis is his first audit as a senior, he intends to bring the job in on budget. To savetime, he gave the assistants the audit program for Happy Time Food Stores. Hetold his staff that this would make things go more quickly. He also told them thathe could not spend much time with them at the client's place of business because"my time is billed out at such a high rate, we'll go right over budget." He did callthem once a day from another audit on which he was working. The assistants toldAlan that the audit program did not always match up with what they found atMellow Markets. Alan responded, "Just cross out whatever is not relevant in theauditprogramanddon'taddanything-itwill only make usgo over thebudget."When Alancame out nearthe end offieldwork, oneassistantcommunicatedher concernthat they hadnot attendedthe inventorycounts at anyof the

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out-of-townlocations ofMellowMarkets. Theauditprogramhadstipulated thatinventory shouldbeobserved forin-townstoresonly.HappyTimehad onlyonestore notin townwhileMellowMarketshadthree oftheirfivestores inothercities.Alantold theassistantto getinventory sheetsfrom theclientfor theotherstores.Headded,"Makesure thatthe inventory balance in the general ledger agrees with the total for all theinventory sheets." The next day, Alan reviewed all work papers and submittedthe job for review by the manager.Required:A. Describe three GAAS examination standards.B. Do you believe that the Mellow Markets audit is in compliance with thesestandards? Explain.34)_____________

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35)What is the difference between audit procedures and audit standards?35)_____________36)What is a quality inspection?36)_____________

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1)C2)C3)D4)C5)C6)B7)B8)B9)D10)B11)A12)A13)D14)A15)C16)B17)C18)B19)A20)B21)C22)TRUE23)FALSE24)TRUE25)FALSE26)FALSE27)TRUE28)TRUE29)FALSE30)TRUE31)TRUE32)TRUE33)FALSE34)A.The examination standards are outlined below.1. The work should be adequately planned and properly executed using sufficient knowledge of theentity's business as a basis. If assistants are employed, they should be properly supervised.2. A sufficient understanding of internal control should be obtained to plan the audit. When control risk isassessed below maximum, sufficient appropriate audit evidence should be obtained through tests ofcontrols to support the assessment.3. Sufficient appropriate audit evidence should be obtained, by such means as inspection, observation,enquiry, confirmation, computation, and analysis, to afford a reasonable basis to support the content of thereport.B.1. The Mellow Markets audit is not in compliance with these standards. A proper audit program was notprepared. This, along with the emphasis on cutting time, means that it is also doubtful that a meaningfulknowledge of the client's business was obtained. It appears that the planning portion of the first

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examinationstandardwasclearlyviolated.The lack of time and attention the inexperienced staff received from Alan Fallon is indicative of aviolation of the supervision part of the first examination standard.2. There is no indication of any steps taken to understand, evaluate, or test the internal control of MellowMarkets. This is a violation of the second examination standard.3. The third examination standard also seems to have been violated. First, the deficiencies in meeting thefirst two examination standards suggest that the auditors could not have obtained sufficient appropriateevidence. In addition, the failure to observe any of the inventory counts in other cities is an additionaldeficiency-particularly since Mellow is a new client. Finally, ensuring that the inventory sheets agree withthe balance in the general ledger account is merely a first step in the audit of inventory. By itself it is notsufficient appropriate evidence.35)Audit standards are audit-quality recommendations that remain the same over time for all audits. Auditprocedures, on the other hand, are quite different and include the particular specialized actions auditorstake to obtain evidence in a specific audit engagement.36)A quality inspection is an examination and evaluation of the quality of the overall practice. It is thus aimedat the firm level rather than at individuals. It involves extensive study of a firm's quality control documentand includes interviews with audit personnel as well as a detailed study of the quality of work, adherenceto GAAS, and quality control standards on a selection of audit engagements.

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ExamName___________________________________MULTIPLE CHOICE.Choose the one alternative that best completes the statement or answers the question.1)Which of the following philosophical principles in ethics places emphasis on theimportance of following rules rather than on weighing the consequences of actions?1)_______A)Moral principle.B)Utilitarian principle.C)Kantian principle.D)Consequentialism principle.2)Which of the following philosophical principles of ethics places emphasis on theconsequences of action, rather than on following the rules?2)_______A)Moral principle.B)Imperative principle.C)Utilitarianism principle.D)Generalization principle.3)What is a key characteristic of critical thinking?3)_______A)It requires making the right assumptions to support an argument.B)It requires a questioning mind.C)It is a means of picking out things wrong with another person's argument.D)It is a means of eliminating alternatives to arrive at one right answer.4)The goal of the critical-thinking framework reflects ________.4)_______A)skepticismB)independenceC)ideal audit virtuesD)ethics5)What is the meaning of the rule of professional conduct that requires an auditor to beobjective?5)_______A)The auditor has an obligation to CPA Canada to not use his or her training forpersonal advantage.B)The auditor must have an attitude of professional skepticism toward an auditee'smanagement.C)The auditor may have a material, indirect financial interest in a client's business aslong as it does not affect his or her judgment.D)The auditor has an obligation to serve the needs of the audit client.6)The CPA Ontario Rules of Professional Conduct contain both general ethical principlesthat are idealistic in character and also a ________.6)_______A)list of specific acts discreditable to the professionB)description of the procedures to be followed by a member who must respond to aninquiry from the disciplinary committeeC)set of specific, mandatory rules describing minimum levels of conduct required ofmembersD)list of violations that would cause the automatic suspension of a member's license7)Which of the following items is the most important principle in the "fundamentalstatements of accepted conduct"?7)_______A)Maintain independence.B)Act with professional courtesy.C)Maintain the reputation of the profession.D)Act with due care.8)A complaint has been made against a member for an audit failure. If this complaint isfound to

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