
AUDIT THEORY QUIZ BEE
Authored by Deomark Arcega
Business, Other
University
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35 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
1. An attitude that includes a questioning mind and a critical assessment of audit evidence is referred to as
Due professional care
Professional skepticism
Reasonable assurance
Supervision
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
2. Professional skepticism requires that an auditor assume that management is
Honest, in the absence of fraud risk factors.
Dishonest until completion of tests.
Neither honest nor dishonest.
Offering reasonable assurance of honesty.
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
3. Which of the following has the primary responsibility for the fairness of the representation made in the financial statements?
Client's management and those charged with governance
Audit committee
Independent auditor
Board of Accountancy
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
4. The practice of accountancy includes the following except
Practice in public accountancy.
Practice in education/academe.
Practice in the government.
Practice in commerce and industry, when the CPA is appointed as marketing manager of the enterprise.
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
5. In assessing sampling risk, the risk of incorrect rejection and the risk of assessing control risk too high relate to the
Effectiveness of the audit
Efficiency of the audit
Audit quality controls
Selection of the sample
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
6. The date of the end of the latest period covered by the financial statements, which is normally the date of the most recent balance sheet in the financial statements subject to audit is the
Date the financial statements are issued
Date of the auditor’s report.
Date of the financial statements
Date of approval of the financial statements
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
7. Management’s responsibility in a computer system would not include
ensuring the documentation of the system is complete and up to date
maintaining a system of transaction processing that includes an audit trail.
assessment of the control risk.
making computer resources and knowledgeable personnel available
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