20. ____ people becoming more aware of health issues, greater attention is being paid to lifestyles and eating habits.
(A) With
(B) As
(C) While
(D) Since

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

2. Which of the following statement would most likely appear in an auditor's engagement letter? (A) Management is responsible for reporting to us any inadequate provision for the safeguarding of assets. (B) We will identify internal control relevant to specific assertions that may prevent or detect material misstatements. (C) Management agrees to correct all deficiencies in internal control activities identified by us. (D) Management is responsible for making all financial records and related information available to us.

3. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures? (A)Deciding whether to accept or continue a client relationship. (B) Selecting personnel for advancement who have the necessary qualifications. (C) Assessing a client's ability to establish effective internal controls. (D) Monitoring the effectiveness of professional development activities.

4. Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements? (A) Significant difference between the physical inventory count and the accounting records are not investigated. (B) Management enforces strict budgetary controls over the entity's departmental supervisors. (C) Cash transactions are electronically processed and recorded, leaving no paper audit trail. (D) The monthly bank reconciliation ordinarily includes several large outstanding checks.

5. Who is responsible for the overall quality of an audit assignment? (A) Ethics partner (B) Preissuance reviewer (C) Engagement partner (D) Managing partner

6. An auditor planning tests controls specifies a risk of assessing control risk is 10%, a tolerable misstatement as percentage of population value is 5% and expects one deviation. For these information, the planned sample size should be in which range: (A) 4050 (B) 5060 (C) 6070 (D)More than 70

7. The auditor has decided to use systematic selection of cash payments when testing the control that check payments are supported by a supplier's invoice, a purchases requisition and a goods received note. Each check comprises a sampling unit. There are 5000 checks drawn(numbered 15,000) and the total amount of cash payments is $10 million. The sample size is 20 and the random start is 227. Given this information, the second item selected will be item no. (A)5,227 (B)727 (C)477 (D) Some other item number

8. Assume that the auditor tested one account receivable with a balance of $25,000 and determined that the audited value was $20,000. Another account receivable with a balance of $ 10,000 and audited value was $7,000. Which is the projected misstatement of the sampling interval is $20,000? (A) $20,000 (B) $11,000 (C) $10,000 (D) $8,000

9. Inspecting the title deeds of a building provides audit evidence concerning which one of the following financial statement assertions (A) Existence (B) Rights and obligations (C) Valuation and allocation (D) Completeness

10. Which of the following is not a test of control? (A) Inspection of documents (B) Reperformance of control procedures (C) Observation of control (D) Verification of value to invoice

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