5. Which of the following items most likely would be included in the engagement letter prepared by an auditor?
(A) Drafts of account confirmations sent to financial institutions.
(B) Meeting dates, attendance, and topics at board of directors' meetings.
(C) Lists of current and previous lawyers retained by the entity.
(D) Services to be provided in addition to the audit.

6. A treasury department overstated its company's cash position by neglecting to account for a $200,000 wire transfer. Which of the following internal controls could have detected the error? (A) Performing monthly reconciliations of all bank accounts. (B) Requiring that all outgoing wire transfers be approved by management. (C) Requiring internal auditors to perform analytical procedures on cash balances. (D) Including the daily bank-activity statements as backup to the monthly entries in the cash-receipts journal.

7. With regard to the performance of audit sampling during the audit, which of the following statements is correct? (A) Professional judgment is not a valid justification in deciding whether to use a statistical or nonstatistical sampling approach. (B) The level of sampling risk that the auditor is willing to accept affects the sample size. (C) Sample size is a valid criterion in deciding between a statistical or nonstatistical sampling approach. (D) The sampling unit must be stated in monetary terms.

8. For which of the following responses in a legal letter would an auditor most likely qualify the audit opinion for a scope limitation? (A) The response is limited to only those items that the attorney has devoted substantial attention. (B) The attorney is unable to respond as to the outcome of the matter because of inherent uncertainty. (C) The response specifically excludes information on a pending legal matter because of publicity image concerns. (D) The attorney is unable to provide a reasonable estimate of a probable loss arising from a legal matter.

9. Which of the following is the principal reason for the requirement to obtain a management representation letter from client management? (A) To reduce reliance on employee-completed internal control questionnaires. (B) To reduce reliance on analytical procedures that have been performed. (C) To replace assertions in the legal representation letter. (D) To complement other auditing procedures that have been performed.

10. Which of the following procedures would least likely help the auditor discover a subsequent event at the conclusion of the audit? (A) Reviewing and analyzing the latest available interim financial statements. (B) Reviewing the minutes of meetings with board of directors. (C) Reviewing the audit working papers. (D) Obtaining a legal letter from the client's attorney.

11. For effective internal accounting control, the accounts payable department should compare the information on each vender's voice with the (A) Receiving report and the purchase order. (B) Receiving report and the voucher. (C) Vendor's packing slip and the purchase order. (D) Vendor's packing slip and the voucher.

12. An auditor was testing whether shipments were made only to credit-worthy customers. The client informed the auditor that the information technology system would not print bills of lading for customers that were on credit hold. The auditor would most likely next perform which of the following? (A) Select a sample of customers on credit hold, attempt to print bills of lading for these customers, and verify with the information technology department that only a few customers are on credit hold. (B) Attempt to print a bill of lading for one customer on credit hold and verify with the information technology department that this control cannot be overridden without approval. (C) Review recent shipments for a sample of customers on credit hold and verify with the accounting manager that all shipments were shipped by the due date. (D) Review the customer files for the names of all customers on credit hold and verify with the accounting manager that no shipments were made to these customers after they were listed on credit hold.

13. To obtain assurance that all inventory items in a client's inventory listing are valid, an auditor most likely would trace: (A) Inventory tags noted during the auditor's observation to items listed in receiving reports and vendors' invoices. (B) Items listed in receiving reports and vendors' invoices to the inventory listing. (C) Items in the inventory listing to inventory tags and the auditor's recorded count sheets (D) Inventory tags noted during the auditor's observation to items in the inventory listing.

14. In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate? (A) Variables. (B) Stratified. (C) Ratio. (D) Attributes

15. An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of assessing control risk too low (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper deviation rate to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: (A) Tolerable rate (7%) was less than the upper deviation rate (8%). (B) Expected deviation rate (7%) was more than the percentage of errors in the sample (3.5%). (C) Upper deviation rate (8%) was more than the percentage of errors in the sample (3.5%). (D) Expected deviation rate (2.5%) was less than the tolerable rate (7%).

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