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Decks in this class (76)
12.17.18
Personal financial planning servi...,
Which of the following reports ma...,
Which of the following situations...
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12.20.18
Regarding employment or associati...,
An issuer may hire an employee of...,
A difference of opinion concernin...
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12.20.18
Which of the following statements...,
In pursuing a cpa firm s quality ...,
Fact pattern a cpa firm was purch...
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12.21.18
In connection with the element of...,
A cpa who is not in public practi...,
According to the ethical standard...
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12.26.18
According to the sarbanes oxley a...,
The auditor with final responsibi...,
The aicpa code of professional co...
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12.27.18
Notes that are included with fina...,
Based on past experience with a c...,
Inherent risk and control risk di...
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12.27.18
An auditor of a nonissuer is most...,
Which of the following factors mo...,
An auditor who discovers that a c...
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12.28.18
Usually the decision to notify pa...,
A cpa firm should establish proce...,
Which of the following is an exam...
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12.28.18
Which of the following is ordinar...,
An entity s income statements wer...,
Which of the following acts by a ...
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12.29.18
An auditor s decision either to a...,
Which of the following steps shou...,
An auditor may refer to and ident...
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12.29.18
As the acceptable level of audit ...,
The auditor should consider certa...,
An auditor searching for related ...
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12.30.18
Analytical procedures performed t...,
In connection with the audit of f...,
An auditor compares this year s r...
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1.7.18
Disclosure of possible fraud to p...,
Which of the following is an inhe...,
Which of the following factors wo...
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1.8.19
Which of the following circumstan...,
In evaluating the reasonableness ...,
The auditor s evaluation of the r...
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1.8.19
While performing an audit of the ...,
Which of the following areas of p...,
Which of the following circumstan...
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1.9.18
The aicpa code of professional co...,
Smith corporation has numerous cu...,
An independent auditor must have ...
19
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1.10.19
In which of the following circums...,
A management s specialist most li...,
When an accountant performs a rev...
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1.10.19
When an auditor obtains an unders...,
In planning the audit engagement ...,
The securities of donley corporat...
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1.12.19
What is the primary objective of ...,
During an audit an auditor discov...,
If new information becomes availa...
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1.12.18
The profession s ethical standard...,
Which of the following procedures...,
Which of the following would an a...
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1.13.19
After audit procedures are comple...,
Which of the following statements...,
A cpa purchased stock in an audit...
19
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1.13.18
In the audit of which of the foll...,
Which of the following activities...,
To strengthen internal control ov...
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1.14.18
Fact pattern sales procedures tha...,
Holding other planning considerat...,
The authority to accept incoming ...
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1.15.18
A violation of the aicpa s ethica...,
Organizational independence in th...,
According to au c 315 understandi...
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1.15.18
Which of the following most compl...,
An internal control questionnaire...,
One purpose of establishing quali...
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1.16.18
To provide assurance that each vo...,
Samples to test controls are inte...,
If the auditor intends to rely on...
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1.17.18
Which of the following questions ...,
Under the ethical standards of th...,
Which of the following most likel...
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1.18.19
Which of the following factors mo...,
A company s labor distribution re...,
Fraudulent use of corporate credi...
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1.19.18
Which of the following legal situ...,
A customer intended to order 100 ...,
A cpa firm is reasonably assured ...
19
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1.19.19
What is the most likely course of...,
In which of the following instanc...,
Decision tables differ from progr...
19
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1.19.18
In an audit of financial statemen...,
An auditor should obtain an under...,
The existence of a related party ...
20
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1.20.19
Which of the following is an impo...,
An auditor who is testing compute...,
Which of the following procedures...
20
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1.21.19
When an auditor increases the ass...,
One objective of internal control...,
The objective of tests of details...
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1.21.18
The risk that an auditor s proced...,
An auditor uses the knowledge pro...,
If not already done to form an ov...
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1.22.19
Which of the following statements...,
Which of the following matters in...,
The code of professional conduct ...
19
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1.24.19
In an environment that is highly ...,
An auditor the user auditor may d...,
Which of the following is true re...
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1.26.19
Which of the following procedures...,
An auditor s written communicatio...,
Which of the following would not ...
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1.26.19
The permanent file section of the...,
The audit of internal control ove...,
At the conclusion of an audit an ...
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1.26.19
An auditor is obtaining an unders...,
Which of the following internal c...,
In a payroll computer system data...
20
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1.27.19
Which of the following is an esse...,
Inspections performed by the pcao...,
An auditor intends to use the wor...
19
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1.27.19
Immediately upon receipt of cash ...,
A service organization provides p...,
In the audit of a nonissuer which...
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1.28.19
When expressing an unmodified opi...,
An entity s financial statements ...,
Which of the following procedures...
19
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1.29.19
A purchasing agent places an orde...,
Which of the following is usually...,
Which of the following documents ...
18
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1.30.19
In creating lead schedules for an...,
While performing interim audit pr...,
Which of the following procedures...
20
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1.31.19
Which of the following factors mo...,
In manufacturing environments emp...,
Which of the following controls c...
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2.2.19
An auditor obtains a digital file...,
Which of the following tests of c...,
Most of the auditor s work in for...
18
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2.2.19
An effective control that protect...,
Before performing substantive pro...,
Which of the following statements...
18
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2.3.19
Tracing copies of computer prepar...,
To test for unsupported entries i...,
Which of the following explanatio...
19
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2.4.19
When title to merchandise in tran...,
An essential procedural control t...,
When one auditor succeeds another...
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2.5.19
How should an auditor verify the ...,
Which of the following best chara...,
To reduce the risks associated wi...
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2.6.19
The committee of sponsoring organ...,
In testing plant and equipment ba...,
If interim substantive procedures...
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2.9.19
In obtaining an understanding of ...,
Which of the following might be d...,
Accounting records alone do not p...
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2.9.19
Audit procedures applied to purch...,
As part of the process of observi...,
The permanent continuing file of ...
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2.9.19
Which of the following events occ...,
Tests designed to detect credit s...,
Payroll data co pdc processes pay...
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2.10.19
Early appointment of the auditor ...,
Which of the following procedures...,
Which of the following procedures...
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2.10.19
An auditor has determined the rec...,
As a result of control testing a ...,
Auditors should evaluate signific...
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2.11.19
If statistical sampling methods a...,
Which of the following procedures...,
A client is holding securities as...
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2.11.19
Which of the following is an anal...,
In a test of purchase orders the ...,
In performing a search for unreco...
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2.12.19
As part of a fraud audit a cpa wi...,
During its fiscal year a company ...,
An auditor s inquiries of managem...
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2.13.19
An auditor performs a test to det...,
Which of the following factors mo...,
To check the accuracy of hours wo...
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2.14.19
An auditor decides to express a q...,
There have been no communications...,
Tests designed to detect purchase...
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2.16.19
The auditor is most likely to ver...,
If management refuses to provide ...,
George karl an auditor with exten...
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2.16.19
Which of the following presumptio...,
In which of the following situati...,
An auditor who is unable to form ...
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2.18.19
In auditing for unrecorded noncur...,
A cpa firm has decided to rely on...,
A separate paragraph of an audito...
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2.18.19
For a particular entity s financi...,
To obtain evidence about the oper...,
Which of the following procedures...
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2.18.19
The auditor should perform tests ...,
An annual shareholders report inc...,
When an issuer refuses to include...
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2.18.19
For which of the following audit ...,
Which of the following control ob...,
Effective internal control activi...
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2.19.19
Which of the following auditing p...,
Which of the following procedures...,
Which of the following is the pri...
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2.20.19
An auditor of the financial state...,
Harris cpa has been asked to audi...,
If the objective of a test of det...
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2.20.19
Which of the following statements...,
All of the following statements a...,
Subsequent to the issuance of the...
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2.21.19
Which of the following conditions...,
When compiling the financial stat...,
How would an increase in tolerabl...
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2.21.19
An auditor has been assigned to t...,
When a certified public accountan...,
Audit plans are modified to suit ...
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2.21.19
Which of the following combinatio...,
In determining the sample size fo...,
Which of the following procedures...
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2.23.19
When an audit firm includes a rep...,
In its annual report to sharehold...,
Green cpa is auditing jkl co a no...
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2.23.19
Under which of the following circ...,
Harvey cpa is preparing an audit ...,
Which item is not included in the...
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2.23.19
An auditor is reporting on a sing...,
In a financial statement audit an...,
In testing plant and equipment ba...
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Cumulative AUD
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