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Audit > Audit A6 > Flashcards

Audit A6 Flashcards

1
Q

what to do on a subsequent event when cpa partner found n error in the REVIEW of the f/s after the report but before release date.

A

discuss with managment = yes notify user of f/s= no; if not releases dual date report after error fixed = yes. fixed and date with correction date

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2
Q

what happen if error found that material effect in a review of the f/s after the report and release date

A
  1. cpa partner advises client to immediately revised f/s and disclose to those who are relying on the report.
  2. discuss with management and determine f/s needs revision.
  3. management let partner know they will make revision
  4. accountant perform additional review procedures
  5. cpa partner dates and sign correct date. dual date
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3
Q

what are the list of services for SSARS= statement on standards for accounting and review services (SSARS)

A

SSARS

listed of services are unaudited.

  1. Preparation= no assurance no. attest services. accountant does not have to be independent. i.e. a bookkeppinng services that preopares f/s with quickbooks
  2. Compilatons; no assurance could be independent. if not independent must discolse in paragraph with financial information.
  3. Review = independent is required; doing things such as inquiry and analytical procedures. ratio analysis.

Give limited assurance on financial information. sometime there are thing accountant may not be aware of in the f/s.

If doing more than one SSARS services, than report highest level to llowest level

SSARS are not applicable to reivews of interim f/s on non issures or private co. whose annual f/s are audited. these are done through SAS

or PCAOB for issuer or public co.

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4
Q

mcq a6-m1; under SSARS are reproducing clients f/s and preparing je completed

A

no. SSARS = prepare , compile and review f/s

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5
Q

are personal financial plans that requrire f/s required to follow SSARS

A

no required and are excluded from SSARS along with

f/s used for

soley for submission to taxing authorities but the the preparation of f/s can be prepared alongside of the tax returrn ( this is SSARS)

in conjunction with litigation services that involve pending or potential legal or regulatory procedings

in conjunction with business valuations

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6
Q

can compiling an individual personal financial statements to be used to obtain a mortgage is under the SSARS

A

yes. you can COMPILE f/s to obtain a mortgage

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7
Q

what agency is the authoritative for SSARS

A

Accounting and Review Services Committee

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8
Q

if an accountant that preparing, reviewing, or compiling f/s for non issurer can he depart from SSARS

A

yes but must give reason for departure

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9
Q

under f/s of SSRS, each page of the f/s should state “no assurance is provided’ . if he is unable, he can do one or the other of the following

A

issue disclaimer that clears the no assurance of f/s

or

Perform a compilation

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10
Q

what curcumstances would generally require an accountant to decline to perform a prep f/s

A

an accountant is not able to come to an understanding with management for services performed with developing the engagement letter.

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11
Q

when preparing a nonissuer f/s an accountant is least likely to

A

perform control testing around this is not required per SSARS/

accountant can only do thing via engagement letter for f/s which include; using records, documents, explanation from managment, and other information requested. from management.

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12
Q

in a preparation of f/s an accountant can omit information as long as it is not

A

misleading to the user

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13
Q

A6-M2 excerise sim: preparing a b/s for f/s

A

Assets

Accrued interest a/r would be placed into Other a/r

Inventory also includes: Raw materials and Wip

Construction is progress is a PPE

Make sure to do your math correct

Prepaid ; can have in is deposits and prepd taxes

Liab: if not requested even though or exhibits liab are (444) negative

Show on report as 444 positive

Add all a/p item with the exception of a/p current adjustment

Accrued exp and accrued payables = enter in all acrrued and non ap including 10 ap adjustment

Where does deferred tax asset go. 250 even though it is with assets, it is a liab netted to DTL 750 when DTL is higher.

dtl 750 - dta 250 = 500 dtl.

Net asset : remember if div paid less from RE.

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14
Q

a6 m3 - what are some of the required and not required things an auditor used in compilation

A

Required; enagement letter,

effects of going concern on f/s

accountant has the necessary understanding and knowledge of clients business industry and accounting principles,

communicate with upper management on false, fraud and missleading f/s.

read f/s and made sure selected framework is acceptable by management

Not required

analytical procedure or review of f/s

Audit procedures

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15
Q

a6-m3 mcqs: if statement compiled for previous year omitted substantial disclosure required by GAAP and the current year does not can used compare years

A

No. due to they are not comparable.

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16
Q

what is implied in compile f/s although not specifically stated

A

substantial all disclosure are required by GAAP are included in the f/s

Explicit state:

accountant has not audited or reviewd the f/s

compilation is limited to presenting information that is representation of management

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17
Q

when a accountant is not independent what should the compilation report state

A

compilation report should state that the accountant lacks independents

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18
Q

an accountant agrees to the client request to change an change the engagement from a reivew to a compilation f/s . compilation report should include

A

If it is justified, no reference to the original engagement report.

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19
Q

under a compilation report, is an accountant required to perform procedures designed to detect fraud or noncompiance with laws and regs.

A

No accountant is not.

nor does he have to inform mangement of inconsequential in all matters of fraud.. but can repor fraud if it comes to accountant attention.

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20
Q

under SSARS, what circumstances would generally require an accountant to decline to perform compilation of f/s

A

accountant was unable to come to an understanding with representatives of the organization for services to be performed.

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21
Q

what is an implicit statement does an accountant make when issuing standard report for compilations of a nonissure f/s.

A

implicit statements is the accountant is independent with respect to the entity. if not need to report.

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22
Q

Compiled f/s should be accompanied by a report stating that

A

the accountant is not required to perform any procedures to verity the accuracy or completeness of the information provided by management.

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23
Q

what are explicit statment in the compilation f/s

A

Explicit;

the f/s have not been audited

the accountant does no express an opinion

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24
Q

Does SSARS require that compilation reports be printed on accountants letter and manually signed by account

A

No. although signature is required but does not have to be manual.

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25
Q

Under SSARS, if an accountant to decies to perform some analytical procedures. how would it related to compilation engagement

A

issued the report even though review procedures were performed on the engagement.

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26
Q

the standard compilation report on f/s for a non issuer that omit substantially all disclosure should includw

A

a paragraph disclosing such omission

include a diclaimer of opinion

state that if the omitted disclosure were included, they might influence the useers conclusions.

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27
Q

an accountant compilation report on the unaudited f/s for a nonissure should include

A

a disclaimer on opinion of the f/s . the report should not express an opinion on the f/s.

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28
Q

what is the appropriate title for a report on a nonissuer f/s.

A

the report should include the word independent in the title and the compilation report does not contain a title.

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29
Q

Can an compilation report be relied on to disclose errors,fraud or illegal ats

A

compilation report is not an assurance on the reliance to detect fraud, errors or illegal. also not there to provide accuracy or completion and no procedures or review done.

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30
Q

a6-m5 mcqs:: an account compiled f/s in year 4 and reviewed in year 3 and clients wants comparitive f/s in yr4. what is accountants obtions

A

3 options;

  1. issue compilation report with an extra paragraph describing the responsibility assumed for the for the prior pd and no review was done after year 3.
  2. issure to separate reports for yr 4 and yr 3.
  3. issue a combine report, including both full reports and a statement that no reivew procedures were performed after the date of the review report.
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31
Q

an accountant has been engaged to review f/s that contains several departurs from GAAP. If f/s are NOT revised and modification of the standard review report is NOT ADEQUATE accountant should

A

if report contains several departures form GAAP and not adequete and not revised, the auditor should withdraw and provide no additional services.

would not issue a special report after determining GAAP departure

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32
Q

Before resissuing a compilation f/s for prior year, a predessor accountant should

A
  1. get a letter from sucessor of engagement with former client.
  2. compare the prior f/s to the current year f/s.
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33
Q

when unaudited f/s are presented in comparative form with audited f/s and filed with the SEC the statment should be

A
  1. marked as unaudited and no marking on withheld until audit or refererrd to in the audit report.
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34
Q

if accountant engaged to review client f/s that are OBOA. what actions does accountant under SSARS

A

he would modify his report to reflect the fact the the f/s were present on OBOA.

Does not have to justify OBOA in report.

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35
Q
A
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36
Q

A6- m5; tools for anlytical procedures

A

ratios

days in a/r= ending a/r/sale (net)/365

days in inventory= ending inventory/Cogs/365

days of a/p outstanding = ending a/p/cogs/365

Cash conversion cycle= days in a/r+days in inventory-days of payable outstanding

profit margin= ni/sales (net)

Return on asset= ni/avg. total assets

return on sales = income befor interest income, interest exp and taxes/sales (net)

return on equity= ni/avg total equity

gross profit margin = sales (net) - Cogs/sales (net)

operating cashs flow ratio= cash flows from ops/ending current liab.

beps = income avail to c/s/weighted avg c/s outstanding

pe ratio= price per share/basic earnings per share

dividend payout = cash dividends/ni

debt to equity = total liab/total equity. lower this ratio the better. protection against solvency

total debt ratio = total liab/total assets. % of company assets financed by debt.

equity multiplier= total assets/total equity

times interest earned = income before interest exp and taxes /interest exp . higher the ratio says greater portion of assets financed by debt rather than equity

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37
Q

A6-m4 MCqs: are the analytic procedures used for b/s

A

B/s = ratio analysis

I/s= Trend analysis

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38
Q

when performing a review of f/s via SSARS accountant would

A

Inquire via ask about action taken by BOD

not review;

Obtain understanting on i/c

Restrict the use of accountants report (not normally restricted)

confirm a sample (audit)

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39
Q

what type of inquiry or analytical procedure is performed by an accountant

A

Inquiry concerning entitys procedures for recording and summarizing transactions.

would not test management assertion

would not inquire to attorney about contingency liab.

would not test records

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40
Q

what would be used in a review engagment

A

Comparing of current year to prior year balance

would not do audit procedures

Examine

confirm

Recalculate :

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41
Q

the standard report after reviewing f/s should state

A

….is not aware of any material modification that should be made to the f/s

would not ;

believe that there is a difference between projected and actual results. this would be in SSAE

Asses the accounting principles used and significant est. made by management ; this is in an issuer report.

42
Q

what is part on inquiry and analytical procedures and what in not part

A

what is

Comparing f/s to budget and forecast

inquire of managment about action taken by the bod

study the relationship of f/s elements to conform to predictable patterns.what is not:

observing the safegaurd of assets; i/c and audit

43
Q

what would preclude an accountant from issuing a report

A

not being independent i.e. you are the son of the owner of the co. that you are reviewing

44
Q

what isi true about a management rep letter

A

is must written with respect to current management all periods being reported on.

45
Q

what report should accompany the review report

A

a report stating that a review is substantially less in scope than an audit.

F/s report states; accoutant is not aware of any material modification that need to be made to the accompany f/s

46
Q

what should be included on each sheet of the review report

A

See Independent accountants review report.

47
Q

what procedure is likely to be performed in a review that in a compilation

A

obtain rep letter ceo = both

but assiting entity with adjusting accounting records = compilatio and not review

so if i see question like this chose CEO letter.

48
Q

before performing a review an accountant should

A

obtain sufficient know of accounting principle and practice of industry which enity operates.

after stuff

complete inquiries and analytical procedures.

49
Q

after reviewing f/s accountant should state in the report that

A

that ,, a reveiw includes primarily applying analytical procedures to management’s financial data and making inquires to management’s financial data and managment.

50
Q

what should and should not or exception an accountant perform under a review

A

should

comparing current to previou or budget

obtain rep letter

make inquiries of payroll account regardign the completeness of account balances.

should not

test the process

51
Q

a6; m6: an accountant is perfoming a review under auditing standards for interim f/s. part of the plannning, reading audit documentation fromt prior year’s annual audit. what is the least likely to affect his review.

A

any scope limitation relates to problems in performining the audit. which this is a review. If the scope limitation was overcomed, it would have little effect on performing the reveiw of interim f/s.

would effected =

corrected; could be an on going problem or noncorrected misstatements; because one period could impct another year.

significant weakness in i/c; helps accountant id types of material misstatements

id risk due to fraud; helps id RMM in interim f/s

52
Q

when an annual f/s of public co. had been audited and interim f/s have been reviewed. what standards would apply

A

PCAOB only

53
Q
A
54
Q

what is not a required procedure in an engagement to review the interim f/s of a public held co.

A

does not have to corroborate evidence in entitys ability as a going concern.

is in engagement; analytical procedures and inquiry such as;

comparing dissaggregated rev data to current interim f/s

obtaining evidence that interim f/s reconcile to accounting records

inquire of managment ( insided and not out side inquiry)

55
Q

what is not a difference between a review of a public entities interim f/s and a review of the unaudited f/s of a nonissurer

A

not a difference; neither inquire to clients attorney on litigation, claims and assessement

what is a difference

public ; pcaob on interim f/s because these are submitted to SEC

private ;ssars

public; requires communication with predecessor auditors and private does not on unaudited f/s

public requires a evaluation of i/c while private does not on unaudired f/s.

56
Q

what is not true about an auditors report on a reivew of an interim f/s of public co.

A

under pcaob, the review of interim f/s does not provide and opinion of f/s or opinion on in accordance to GAAP.

what is true

audit provide positive assurance in an audit report. where as in an interim review, negative assurance

both use ; analytical procedures and inquiries

Basis of standard are used in pcaob review of interim, but are not mentions like in SSARS reivew of unaudited f/s

57
Q

when planning a review of client interim f/s what procedure should be perform by accountant to gain knowledge of entities business and i/c.

A

considered the results of audited procedures that have been previously performed and how they tie to current years f/s

remember doing analytical procedures happenn after the audit

selecting of sampling of transaction would not be performed since this not an audit used in an audit procedure.

58
Q

What information would not be included in a representation letter for review of interim f/s

A

not in an representation letter; the stating of performing analytical procedures and inquiry. this in an engagement letter.

rep letter mentions;

from management; from the best our knowledge, no events have occurred subsequent to b/s and through date of the letter

from management ; we aknowledge our responsibility for the design and implementation of program and controls to prevent and detect fraud.

management ; we have made available to you all financial records and related documents

59
Q
A
60
Q

what is correct concerning an engagement to compile and an engagement to review non issuer under ssars

A

no assuranace; yes for compile need no assurance; no for review need limited assurance.

written management rep letter; no for compile, yes for review

need not obtain an understanding of ic ; no for compile and no for reivew is not required for both

accountant’s independence; no for compile (but must discosed if not independent for compile) and yes for reivew

61
Q

if an accountant is conducting a review of public co. interim f/s and becomes aware of siginificant changes in control activities the auditior should

A

make additional inquires to mangement and perform analytical procedures with more (and not less) precise expectation.

62
Q

a6- m7 mcqs; when issuing letters for underwriter commonly know as comfort letters. an accountant may provid negative assurance concerning

A

negative assurance on the concerning the entitys unaudited condensed interim f/s with GAAP

he would issue positive assurance on compliance with audited f/s and schedules included in the registration statement with the requirements of the SEC act of 1933.

no mention of i/c in comfort letter

no compilation of financial forecast.

63
Q

what matters is typically covered in the comfort letter

A

An opinion on whether the audited f/s comply in form wiath accounting requirements of the SEC. this is a positive assurance express on an opinion on audited fs and schedule requirement based on SEC 1933 act to be submitted to SEC

64
Q

a6 m8 mcqs: what would be acceptable for cpa firm under aicpa code of ethics.

A

cpa partnership using the same name of partnership when past partner leaves of dies. if partner turns to sole propietor up to 2 year before mandatory turn to sole proprietor

65
Q

what is and is not correct of cpa disclosing name of cilent without permission

A

under Confidential Client information rule, may disclose name unless client having financial difficulty or name result in cofidential information being released such as bankruptcy.

66
Q
A
67
Q

according to eithical standards, what justify a departure from gaap

A

under the accounting principle rules of the code of professional conduct of the aicpa, f/s of data departure from gaap is justified when can demonstrate the due to unusual circumstances, such a legislation or evolution of new form of business transactio can lead to justified departure from gaap.

68
Q

under the ethical standards of profession, what business relation would not generally impaire the auditor’s independents

A

auditor was advisor to clients bod.

69
Q

what action would violate the professional ethical standards

A

failure ot return clients records after client has demanded theire return.

compiling f/s of client that employs cpa;s spouse as a bookkeeper woud not due to compiling does not need independents

70
Q

under ethical standards of profession, what situation involving nondependent or independent member of auditor family is most impaired

A

spouse employment with a client. spouse is considered a member.

71
Q

according to standards of the profession, which of the following activities may be required in exercising due care

A

consulting with experts or referral when a professional engagement exceeds the cpa personal competence.

no requirement for obtaining specialty accreditation.

72
Q
A
73
Q

to exercise due care an auditor wants to

A

auditor has responsibilties so he must critically judge those assisting with the audit by supervising work.

does not need to examine all evidence just sufficient evidence that support audit.

having experience and education would be training and proficiency

74
Q

what best describe contigent fees arrangement for an independent auditor

A

contignent fees would impair the independence. auditor want to make sure not outstanding balances with clients.

75
Q
A
76
Q

under code of professional conduct, independent rules, what would not be consider a lack of independent

A

brother in-law is controller of client would not be impaired or lack independency. not an immediate family member

77
Q

under the aicpa code of professional conduct what activity results in act of discreditable to the profession

A

cpa solicits uniform cpa questions without written auithorization from aicpa

using misleading information is a fail of integrity and objectivity rule

neglence is a compliance rule.

78
Q

if a cpa had a personal $100k loan with a bank that he did compilation in he paid off the loan in year 1, the bank ask him to do audit. what cpa to do

A

he can do audit wit out impair because during the compile in year 1 he was not required ot be independent an not because loan was secured.

79
Q
A
80
Q
A
81
Q

under aicpa professional conduct, if a covered member is considering employment with client what should firm do

A

notify an appropriate person in the accounting firm when it is an attestation or audit cilent

82
Q

when would an ethical professional violation occured

A

issued a unqualifeid opinion on year 2 f/s when year fees have not been paid. auditor must not be impaired

83
Q

the concept of materiality would be least important to an auditor when considering

A

effects of a direct financial interest in teh client on the cpa’s independent if it is immaterial

compared to the decision to use positive of negative confirmation on a/r

discovering of weakness in a client i/c

adequecy of disclosure of a client illeagal acts

84
Q

an independent auditor must have

A

a technical training that is adequate to meet the requirements of a professonal auditor. per the general standards rules of the aicpa code of conduct.

85
Q

which of the following is true about the aicpa code of professional conductq

A

rules are for any services that a member of the aicpa perform including compilation and reivew.

86
Q

A6-M9 MCQ ; how many cpas should be on the board of the pcaob

A

two cpa and thre non cpas

87
Q

what are the attributes of a financial expert on an issurer audit committe

A

understanding of GAAP

abiliity to access the applications of accounting principles in connection with est., accruals, and reserves

financial expert through education, past experiance as a public accountant

or past experience as a princial financial officer, controller, or princial accounting officer

understanding of i/c related to financial reporting

does not need to have had audit experience.

or served on other audit committees or disclosure committee bod

88
Q

what is correct and incorrect on lead and other partner rotation for SEC rules

A

lead partner is 5 year rotation

other partners is two year rotation

not correct ; all partners 5 years

non issurer are exempt

89
Q

can auditor on an issuer provices tax planning services

A

yes on tax planning

no on;

tax services to corp officer and immediate family

tax services related to confidential tax transactions

90
Q

Section 404 of sox act 202 requires each annaul report to include

A

managements assessment of the effectiveness of i/c over finanical reporting

91
Q

how would a cfo that provide information to auditors with errors would be considered a violation of rules of so 202 improper influence of the conduct of the audit

A

if the officer of cfo intential put error information to fraudulently and misslead financials.

92
Q

what type of non audit services could impair auditor

A

performing services to design financiall systems and implemenation.

93
Q
A
94
Q

who can audior provided tax services and who can he not

A

can

chair of bod

chair of audit committee

can not

officer of co.

95
Q
A
96
Q

who can be hired that was on the audit engagement an now seeking employment on the client accounting team within 1 yr

A

staff accountant

other officer, ceo cfo controll can not be hired within the one year. after one year.

97
Q

a6 m10 mcqs; what are the audit with independents of mind and apperance have

A
  1. services the public interest; the collective well being of the community of people and entities served by the auditor
  2. objectivity; maintaining an attitude of impartiality, having intellectual honest and being free of conflicts on interest. and ethics
  3. integrity ; conducts work in a fact based, nonpartisan, and non ideological wiht regard to the audit
  4. professional behavior; auditors honest effort in the performance of professional services in accordance with the relevant technical and professional standards
98
Q

if an auditor notice that the acturial did not give valuation of funds unpaid laib. the report is separarte non audit engagement. the unpaid claims was material this represents a

A

Self review threat. the non audit did not evaluate a part that was need in the audit

A familarity theat would be management had a long relationship the auditor and auditor would take a non objection opinion

Self interest threat; that a financial or other interest would sway auditor judgment. for example he had significant interest in retirement fund.

99
Q

what would be considered a safegard threat

A

safegaurd threats are designed to eliminate or reduce to an acceptable level threats to indepent

if audit where making management decision=, this would be a managmeent participation threat or safegaurd threat.

self interest threats might be mitigated by removing an auditor from an audit that he has financial intest.

self reivew threat can be removed by having another firm to perform or reperform part of the audiot

undue influence threat can be reduce by having a professional staff memeber who was not a memeber of the audit team reivew the work.

100
Q

mcq a6 m1-m10 mcqs; what constitutes a management function under GAGAS and result in the impairment of CPAs independents

A

developing program policies.

An accountant could recommend i/c porcedures but can not give final determination.

101
Q

does an accoutant express an opinion on a review of interim f/s and what objective should his basis

A

does not express opinion but he does state limited assurance provided to f/s

and objective is to provide basis for reporting whether material modifications should be made to conform with GAAP

102
Q

when a cpa is reporting on COMPARATIVE FS for non issuers. the cpa audited f/s in previous year and did a review in current year. CPA has added a separate paragraph for the review report to describe the responsibility in prior ye audit f/s should include

A

the type of opinion expressed previously when audited previously

also should include the date of the previous repott

opinion expressed and if other than unmodified, the reason for the modification and

that no audit procedures have been performed since previous audit report date.

Audit (10 decks)

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