12. The expectation gap
(A) exists between the auditor and the SEC.
(B) exists because auditors guarantee the accuracy of the financial statements.
(C) often results in unwarranted lawsuits against the auditor.
(D) is a legal concept supported by the federal courts.

13. Under which of the following circumstances may a CPA charge fees that are contingent upon finding a specific result? (A) If fixed by courts, other public authorities, or in tax matters if based on the results of judicial proceedings. (B) For a compilation if a third party will use the financial statement and disclosure is not made in the report. (C) For an examination of prospective financial statements. (D) For an audit or a review if agreed upon by both the CPA and the client.

14. When a former partner of a registered public accounting firm who left the firm two years ago accepts a financial reporting oversight role at an issuer audit client, the independence of the registered public accounting firm is considered impaired unless which of the following is true? (A) The former partner was employed by the registered public accounting firm for a period of 2 years or less. (B) The former partner discloses the relationship to the issuer audit client's board of directors. (C) The former partner has no remaining capital balance in the registered public accounting firm. (D) The former partner exerts only limited influence over the registered public accounting firm's operations and financial.

15. A CPA purchased stock in a client corporation and placed it in a trust as an educational fund for the CPA's minor child. The trust securities are not material to the CPA's wealth but are material to the child's personal net worth. According to the AICPA Code of Professional Conduct, would this action impair the CPA's independence with the client? (A) Yes, because the stock would be a direct financial interest and materiality is a factor. (B) No, because the CPA would not have a direct financial interest in the client. (C) Yes, because the stock would be a direct financial interest and materiality is not a factor. (D) Yes, because the stock would be an indirect financial interest and materiality is not a factor.

16. Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, Year 3. Park obtained sufficient audit evidence for all of Tech's financial statement items except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's January 1, Year 3, inventory balances. Park's opinion on Tech's Year 3 financial statements most likely will be: (A) Balance sheet: Unmodified; Income statement: Adverse (B) Balance sheet: Disclaimer; Income statement: Adverse (C) Balance sheet: Disclaimer; Income statement: Disclaimer (D) Balance sheet: Unmodified; Income statement: Disclaimer

17. Which of the following audit procedures most likely would assist an auditor in identifying conditions and events that may indicate there could be substantial doubt about an entity's ability to continue as a going concern? (A) Confirmation of accounts receivable from principal customers. (B) Review of compliance with terms of debt agreements. (C) Reconciliation of interest expense with debt outstanding. (D) Confirmation of bank balances.

18. When allocating materiality, most practitioners choose to allocate to (A) the income statement accounts because they are more important. (B) the balance sheet accounts because most audits focus on the balance sheet. (C) both balance sheet and income statement accounts because there could be errors on either. (D) all of the financial statements because it is required by GAAS.

19. Assume the auditor confirms accounts payable and, based on the misstatements found, concludes the original control risk assessment as low was inappropriate. The auditor: (A) should revise their estimate of the control risk upward. (B) should revise their estimate of the inherent risk upward. (C) should revise their estimate of the acceptable audit risk downward. (D) should revise their estimate of the inherent risk downward.

20. Which of the following is not a category of inquiry used by auditors? (A) assessment inquiry. (B) declarative inquiry. (C) interrogative inquiry. (D) informational inquiry.

21. If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application? (A) gross wages earned. (B) employee numbers. (C) total hours worked. (D) total debit amounts and total credit amounts.

22. One of the shortcomings in evaluating the allowance for uncollectible accounts by reviewing individual noncurrent balances on the aged trial balance is I. it is difficult to compare the results of the current year with those of the previous year. II. current accounts are ignored in establishing the adequacy of the allowance. (A) I only. (B) II only. (C) both I and II. (D) neither I nor II.

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