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

11. An example of an "indirect financial interest in a client" would be (A) Ownership of less than \( 10\% \) of the client's stock by the covered member's spouse. (B) An ownership of less than \( 10\% \) of the client's stock by a staff member who is not involved in the audit. (C) The covered member's ownership of a mutual fund that has an investment in the client. (D) All of the above are examples of an indirect financial interest in a client.

12. A CPA performs bookkeeping services for a client and then performs an audit of those financial statements. This is an example of a ________ threat. (A)Familiarity (B) Selfinterest (C) Selfreview (D) Advocacy

13. The test of details of balances procedure to "examine vendors' invoices of closely related accounts such as repairs to uncover items that should be property, plant, and equipment" satisfies the audit objective of (A) Completeness. (B) Detail tiein. (C) Cutoff. (D) Existence.

14. Which is a true statement about audit risk? (A) Audit risk measures the risk that a material misstatement could occur and not be detected by internal control. (B) When auditors decide on a higher acceptable audit risk, they want to be more certain that the financial statements are not materially misstated. (C) Audit assurance is the complement of acceptable audit risk. (D) There is an inverse relationship between acceptable audit risk and planned detection risk.

15. Which of the following statements is not a correct statement regarding audit evidence for balance sheet accounts? (A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within. (B) Evidence is usually more persuasive when it is obtained from various times throughout the client's year. (C) Documentary evidence is more reliable when it is received by the auditor directly rather than indirectly. (D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.

16. Mill, CPA, was engaged by a group of royalty recipients to apply agreedupon procedures to financial data supplied by Modern Co. regarding Modern's written assertion about its compliance with contractual requirements to pay royalties. Mill's report on these agreedupon procedures should contain a(an) (A) Disclaimer of opinion about the fair presentation of Modern's financial statements. (B) List of the procedures performed (or reference thereto) and Mill's findings. (C) Opinion about the effectiveness of Modern's internal control activities. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.

17. An audit client has a valid reason for requesting that a certain account receivable that the auditor has selected for confirmation not be confirmed. Under these circumstances, the auditor usually should (A) Verify the account balance by inspecting the client's statements and cash receipt records. (B) Select at random a different account for confirmation that is approximately the same size. (C) Request the client management to document the matter in the representation letter. (D) Explain to the client that the request will most likely cause the auditor to disclaim an opinion.

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