16. Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, Year 3. Park obtained sufficient audit evidence for all of Tech's financial statement items except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's January 1, Year 3, inventory balances. Park's opinion on Tech's Year 3 financial statements most likely will be:
(A) Balance sheet: Unmodified; Income statement: Adverse
(B) Balance sheet: Disclaimer; Income statement: Adverse
(C) Balance sheet: Disclaimer; Income statement: Disclaimer
(D) Balance sheet: Unmodified; Income statement: Disclaimer

17. Which of the following audit procedures most likely would assist an auditor in identifying conditions and events that may indicate there could be substantial doubt about an entity's ability to continue as a going concern? (A) Confirmation of accounts receivable from principal customers. (B) Review of compliance with terms of debt agreements. (C) Reconciliation of interest expense with debt outstanding. (D) Confirmation of bank balances.

18. When allocating materiality, most practitioners choose to allocate to (A) the income statement accounts because they are more important. (B) the balance sheet accounts because most audits focus on the balance sheet. (C) both balance sheet and income statement accounts because there could be errors on either. (D) all of the financial statements because it is required by GAAS.

19. Assume the auditor confirms accounts payable and, based on the misstatements found, concludes the original control risk assessment as low was inappropriate. The auditor: (A) should revise their estimate of the control risk upward. (B) should revise their estimate of the inherent risk upward. (C) should revise their estimate of the acceptable audit risk downward. (D) should revise their estimate of the inherent risk downward.

20. Which of the following is not a category of inquiry used by auditors? (A) assessment inquiry. (B) declarative inquiry. (C) interrogative inquiry. (D) informational inquiry.

21. If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application? (A) gross wages earned. (B) employee numbers. (C) total hours worked. (D) total debit amounts and total credit amounts.

22. One of the shortcomings in evaluating the allowance for uncollectible accounts by reviewing individual noncurrent balances on the aged trial balance is I. it is difficult to compare the results of the current year with those of the previous year. II. current accounts are ignored in establishing the adequacy of the allowance. (A) I only. (B) II only. (C) both I and II. (D) neither I nor II.

23. An auditor uses monetary unit sampling with a sampling interval of $20,000 and detects an item with a recorded amount of $10,000 with an audited value of $4,000. The projected misstatement of the sample is? (A) $12,000. (B) $10,000. (C) $6,000. (D) $3,000.

24. When determining tolerable exception rate (TER), (A) the auditor considers the degree of reliance to be placed on the control and the significance of the control to the audit. (B) if only one internal control is used to support a low control risk assessment for an objective, TER will be higher for the attribute than if multiple controls are used to support a low control risk assessment for the same objective. (C) control deviations increase both the risk of material misstatements in the accounting record, and will always result in misstatements. (D) a smaller sample size is needed for a low TER than for a high TER.

25. The audit firm issues an audit report for its client. The auditors have no obligation to make further inquiries with respect to the client's audited financial statements unless? (A) a development occurs that may affect the company's long-term viability. (B) final resolution was made on disclosed contingency for which no liability needed to be accrued. (C) new information comes to the auditor's attention concerning an event that occurred prior to the date of the audit report that, if known, would have impacted the audit opinion. (D) a lawsuit, in which the risk of loss was considered remote, was resolved in the company's favor.

1. Which of the following could most likely be reported as key audit matter?(A) Material uncertainties over going concern(B) Explanations of the auditor's view on other information included in the annual report(C) The communicating with those charged with governance(D) Explanations of judgements made by the auditor in material areas

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