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AQR training - Seniors

Total questions: 7

Worksheet time: 3mins

Name
Class
Date
1.

Who should be assigned to perform fraud risk/significant risk section?

a)

Staff 1

b)

Experience staff/senior

c)

Manager/partner

2.

We don’t need to perform OARP for out-of-scope components related to group reporting

a)

True

b)

False

3.

What should we do if the form on the canvas is out of date?

a)

Keep the form and note to correct next year

b)

Keep the form if key information has been documented

c)

Check to master list and replace the correct form

4.

What do we need to do in the conclusion phase

a)

Read prior year/period workings papers in advance

b)

Consult with Seniors and/or Managers in terms of PSP & OSP

c)

Upload the latest working papers and all audit evidence on Canvas

5.

Is consultation memo required for misstatements with amount higher than PM for PIE entities?

 

a)

Yes

b)

No

c)

N/A

6.

What kind of team members need to sign independence form in Canvas?

a)

TAX members

b)

TAS members

c)

Interns

d)

Any members who are charged time to the engagements and signed off in Canvas

7.

Which working paper that uncorrected SAD need to be included?

a)

SAD form

b)

Rep letter

c)

Both A & B