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Audit 2 Chp3

Total questions: 10

Worksheet time: 2mins

Name
Class
Date
1.

Audit report is a

a)

written opinion of an auditor regarding audit work done

b)

written planning of an auditor regarding audit work done

c)

written assessment of an auditor regarding audit work done

d)

written evidence of an auditor regarding audit work done

2.

Report audit is written in a standard format, as mandated by the

a)

Companies Act and Internal Security Act

b)

Companies Act and International Standards on Auditing

c)

Commission Act and International Standards on Auditing

d)

Commission Act and Internal Security Act

3.

Financial statements are a fair representation of an entity's financial position. This statement refer to

a)

Qualified opinion

b)

Unqualified opinion

c)

Adverse opinion

d)

Disclaimer opinion

4.

Financial statements were materially misstated. This statement refer to

a)

Qualified opinion

b)

Unqualified opinion

c)

Adverse opinion

d)

Disclaimer opinion

5.

Objective of audit report are to ______

a)

Communicate auditor's planning to the user

b)

Communicate auditor's findings to the user

c)

Communicate auditor's assessment to the user

d)

Communicate auditor's regulation to the user

6.

The following is the part of the audit report format except

a)

Header

b)

Paragraph

c)

Footer

d)

Address

7.

The component paragraph of an Auditor's Report as follows except

a)

Paragraph states the responsibilities of the auditor and directors

b)

Paragraph contains the scope, stating applied accounting practices

c)

Paragraph contains summaries all the good and poor evidence obtain

d)

Paragraph contains the auditor's opinion

8.

Emphasis of matter is a paragraph included in the auditor's report that in the auditor's judgment, that is very importance towards ____________

a)

user should know

b)

manager should know

c)

director should know

d)

government should know

9.

Communicating key audit matters helps provide additional information to users of the financial statements. The paragraph is

a)

Emphasis of matter & Other matter

b)

Emphasis of matter & Valuation matter

c)

Additional matter & Other matter

d)

Additional matter & Valuation matter

10.

Uncertainty relating to the future outcome of exceptional litigation or regulatory action.

a)

True

b)

False