Kiểm tiếng anh
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English
University
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73 questions
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1.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
Which two of the folllowing are elements of an assurance engagement?
(1) A three-party relationship
(2) Suitable criteria
(3) Determination of materiality
(4) An engagement letter
(1) and (2) only
(1) and (3) only
(2) and (3) only
(1) and (4) only
2.
MULTIPLE SELECT QUESTION
2 mins • 1 pt
Which three of the following are key elements of a general assurance angagement?
A. A user
B. A subject matter
C. Suitable criteria
D. An assurance file
3.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.
In respect of given subject matter state which party: determines the suitable criteria?
A. User
B. Practitioner
C. Responsible party.
4.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.
For each of the following select which party: Prepares the subject matter?
A. Responsible party
B. Practitioner
C. User
5.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
In any assurance engagement there are three parties involved: the responsible party, the practitioner and the user.
gathers evidence on the subject matter?
Responsible party
Practitioner
User
6.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
Which one of the following statements best describes the evidenece obtained and the opinion given in a reasonable assurance engagement?
Sufficient appropriate evidence and a negatively worded opinion
Sufficient appropriate evidence and a positively worded opinion
A lower level of evidence and a negatively a worded opinion
A lower level of evidence and a positively a worded opinion
7.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
The level of assurance provided by an assurance engagement will depend on the type of engagement.
For each of the following exammples, select the level of assurance which would be given.
Statutory audit
Absolute
Reasonable
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