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

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) Pre-issuance 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:(Using the following table to determine your answer)(A) 40-50(B) 50-60(C) 60-70(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 1-5,000) 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

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