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1. The auditor uses a variety of procedures to test whether controls effectively. These procedures may all of the following except: (A)Take a sample of purchase orders and trace them through the system to determine whether (a) there was proper review of credit, and (b) credit authorization or denial was proper. (B)Take a sample of recorded items (accounts payable) and send a positive confirmation to the related vendors to determine whether the balance is properly stated. (C) Take a sample of recorded items (accounts receivable) and trace back to the credit approval process to determine that it was performed appropriately. (D)Use a computer audit program to read all accounts receivable and develop a print-out of all account balances that exceed their credit authorization.

2. Which of the following internal control activities will most likely prevent the concealment of a cash shortage by improperly writing off a trade account receivable? (A)write-offs must be approved by a responsible officer after review of credit department recommendations and supporting evidence. (B)write-offs must be supported by an aging schedule showing that only receivables overdue several months have been written off. (C) write-offs must be approved by the cashier who is in a position to know if the receivables have, in fact, been collected. (D)write-offs must be authorized by company field sales employees who are in a position to determine the financial standing of the customers.

3. If auditors are appointed on January 3, 2017, the date of the financial statements is December 31, 2017, the date of the auditors’ report is February 7, 2018 and the audit report release date is March 3, 2018, what is the appropriate date of the written representations? (A)January 3, 2017. (B)December 31, 2017. (C) February 7, 2018. (D)March 3, 2018.

4. A stipulation in an agreement between an entity and its creditor that places documented restrictions on the organization is referred to as: (A)debt covenants. (B)written representation. (C) engagement letters. (D)current maturities of long-term obligations.

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