12. A ______ risk represents an identified and assessed risk of material misstatement that, in the auditor's professional judgment, requires special audit consideration.
(A) material
(B) substantial
(C) financial statement
(D) significant

13. Company management is often under pressure to increase revenue and/or net income. One approach is to use a "bill and hold" arrangement. "Bill and hold" is an example of which of the following?(A) significant accounting estimates (B) fictitious revenue recorded (C) premature revenue recognized (D) alteration of cutoff documents

14. An auditor uses ______ inquiry to corroborate or contradict prior information. (A) assessment (B) declarative (C) interrogative(D) informational

15. Which of the following represents a correct statement regarding internal control testing?(A) When auditors plan to use evidence about the operating effectiveness of internal control contained in prior audits, auditing standards require tests of the controls' effectiveness at least every other year. (B) The greater the risk, the less audit evidence the auditor should obtain that controls are operating effectively. (C) The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit. (D) Testing of internal controls can only be performed by the auditor at the end of the fiscal year.

16. Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions? (A) parallel simulation testing (B) test data approach (C) embedded audit module (D) generalized audit software testing

17. You are determining the significance of the following: you set a 5% risk of assessing control risk too low and your computation of the upper deviation risk is 7%. What could you conclude?(A) There is a 95% chance the deviation rate in the population is less than 5%. (B) There is a 5% chance the deviation rate in the population is less than 7%. (C) There is a 95% chance the deviation rate in the population exceeds 95%. (D) There is a 5% chance the deviation rate in the population exceeds 7%.

18. Tolerable misstatement is used to(A)(B)(C)(D)

19. Calculating the sample size using monetary unit sampling depends on which of the following factors?(A)(B)(C)(D)

20. When working with the different variables methods,(A) difference estimation frequently results in larger sample sizes than any other method.(B) ratio estimation is the method preferred by most auditors since it is simpler to calculate confidence intervals.(C) the difference between the mean-per-unit estimate and the difference estimate is the definition of what is being measured.(D) stratification can only be used with difference estimation.

1. You have been assigned to the audit of NTPU Inc. for the year ended December 31, 2019. Your audit senior has obtained the following files for you to use in your testing, all in Excel format: customer list and accounts receivable December 31. Your customer list file should include the customer number, customer name, complete address, phone number and credit limit. The Accounts Receivable files will each contain the customer number and the accounts receivable balance. How to determine if all customers with a receivable balance are approved customers by ACL? (A) Relate, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (B) Relate, Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records". (C) Join, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (D) Join. Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records".

2. Auditors would most likely use computer-assisted audit techniques (CAATs) to (A) Make copies of client data files for controlled reprocessing. (B) Construct a parallel simulation to test the client's computer controls. (C) Perform tests of a client's hardware controls. (D) Test the operative effectiveness of a client's password access control.

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