GRAs Quiz

GRAs Quiz

Professional Development

12 Qs

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GRAs Quiz

GRAs Quiz

Assessment

Quiz

Business

Professional Development

Practice Problem

Medium

Created by

Глеб Жигайло

Used 2+ times

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12 questions

Show all answers

1.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

What does GRA stand for?

Gross Revenue Amount

Guided Risk Assessment

Government Reserved Areas

Gain Recognition Agreement

2.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

We complete a separate GRAs for every…

Significant account

Insignificant account

Financial statement line item

Risk of material misstatement

3.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

What is the section in GRA were we assess level of risk for each risk factor with Risk spectrum?

GRA setup

Risk factor evaluation

Identify and assess

Plan response

4.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

What is the correct risk assessment flow?

GRA - RoMMs - Suggested procedures - Suggested controls

RoMMs - GRA - Suggested controls - Suggested procedures

Suggested Controls - GRA - RoMMs - Suggested procedures

GRA - RoMMs - Suggested controls - Suggested procedures

5.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

What is NOT an example of Entity level GRA?

Financial close and reporting

Capitalized assets

Going concern

Related parties

6.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

What can be a way to support risk factor level?

Linking existing working paper from Omnia engagement

Documenting our reasons in textbox

Using GRA template support file

All of the above

7.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Media Image

How many levels does each risk factor in Risk factor evaluation have?

2

3

4

5

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