(Test Bank)Principles of Auditing and Other Assurance Services 20th Edition TBChap016

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1、Chapter16AuditingOperationsandCompletingtheAudit True/FalseQuestions 1.Analyticalproceduresareoftenusedforverificationofincomestatementaccounts.  True    False 2.TheMiscellaneousRevenueaccountshouldonlybeanalyzedifitismaterialinamount.  True    False 3.Internalcontroloverpayrollisen

2、hancedwhenthepersonneldepartmentdistributespayrollchecks.  True    False 4.Intheauditofanonpubliccompany,theauditorshavearesponsibilitytoreportonallFASB-requiredsupplementaryinformation.  True    False 5.Subsequenteventsthatprovideadditionalevidenceastoconditionsthatexistedatthebala

3、ncesheetdatemayresultinadjustingjournalentries.  True    False 16-60Copyright©2016McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.6.Dual-datingofanauditreportextendstheauditors'liabilityfordisclosurethroughthelat

4、erdateforallareasofthefinancialstatements.  True    False 7.Ifmanagementfailstolistanunassertedclaimintheletterofinquirytoalawyer,thelawyerisnotrequiredtoinformtheauditorsoftheomission.  True    False 8.Normally,generalriskcontingenciesneednotbedisclosedinthefinancialstatements.  Tr

5、ue    False 9.Ifnotadjusted,asituationinwhichthetotallikelymisstatementinthefinancialstatementsexceedsamaterialamountislikelytoleadtoanauditreportmodification.  True    False 10.Commontofuturepurchasecommitmentsisthefactthattheyshouldberecordedasliabilitiesatdiscountedvaluesasofyear

6、-end.  True    False  MultipleChoiceQuestions 11.Analyticalproceduresarerequiredasapartofthe:  A. Detailedtestsofbalances.B. Internalcontrolassessment.C. Proceduresperformedneartheendoftheaudit.D. Substantivetesting. 16-60Copyright©2016McGraw-HillEducation.Allrightsreserved.Noreprod

7、uctionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.12.Thestatementthatbestexpressestheauditor'sresponsibilitywithrespecttoeventsoccurringbetweenthebalancesheetdateandtheendoftheauditisthat:  A. Theauditorhasnoresponsibilityforeventsoccurringinthesubsequentperiod

8、unlesstheseeventsaf