
CA Session 1 (Day 1)
Authored by Janet LPito
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Professional Development
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1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
One of the objectives of Compliance auditing is to:*
Report on the entity's relative success in attaining profit maximization.
Evaluate the feasibility of attaining the entity's operational objectives.
Promote accountability by reporting deviations from and violations of authorities.
None of the above.
2.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
In Compliance auditing, subject matter can only be in the form of information from the audited entity.
TRUE
FALSE
3.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
The primary purpose of a Compliance audit is to determine whether the financial statements are prepared in compliance with the relevant accounting framework.
TRUE
FALSE
4.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Results of compliance audits are typically reported to the Head of the audited entity rather than to a broad spectrum of outside users.
TRUE
FALSE
5.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Comprehensive set of principles, standards and guidelines for Compliance auditing is used for the following:
As a basis of standard development.
As a basis for the adoption of consistent national standard.
As a basis for adoption of the International Standard of Compliance Auditing, ISSAI 4000.
All of the above.
6.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
SAIs are not constrained to use ISSAIs on Compliance auditing standards when conducting Compliance audit but the principles of Compliance auditing should be consistent with their governing auditing standards.
TRUE
FALSE
7.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Compliance auditing can be performed in the following way:
Cannot be performed with the audit of financial statements.
Can be combined with performance auditing.
Can only be done on its own or separately from other audit types.
b and c
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