Audit chapter 2

How many standards of audit fieldwork?

• 3

• 5

• 4

• 6

Which of the following is a characteristics feature?

"The auditor should not necessarily assume that the more senior a person is in the company, the better qualified that person is to provide evidence"

• Independence of evidence provider

• effectiveness of company's internal control

• qualification of evidence provider

The auditor observes how an employee performs a

• physical activities of the procedure

• physical count of inventory

• physical examination technique

For some audit objectives for......... , the auditor might decide to...........

• specific account , perform tests of controls

• accounting system , perform tests of controls

• specific account , obtain evidence

What is the use of audit evidence?

• obtained by auditors during a financial and recorded in audit working papers

• obtained reasonable basis for an opinion the financial report

• to obtain evidential matter consist of underlying accounting data

Sufficientcy of evidential is influenced .............

• by quality of evidence

• by risk of misstatements

• all two of the above

There are 7 broad categories of audit evidence gathering techniques that auditors may use except:

• observation

• documentation

• confirmation

• audit procedure

Most of the auditor's work in forming the auditor's opinion consists of.......... and......... audit evidence.

• obtaining , evaluating

• objectivity , evaluate

• training , evaluation

Determinants of the persuasiveness of evidence are ???

• sufficiency and appropriate of reliability

• ability to evaluate it objectively

• determine the appropriateness and sufficiency of each type of evidence

What is nature of audit evidence?

• obtain by auditors during a financial audit

• refer to the form of the evidence you're looking at during the audit

• all two of the above