18. If the objective of an auditor's test of details is to detect the overstatement of sales, the auditor should trace transactions from the
(A) Sales journal to the shipping documents.
(B) Shipping documents to the cash receipts journal.
(C) Cash receipts journal to the Sales journal.
(D) Customer's purchase orders to the sales journal.

18. If the objective of an auditor's test of details is to detect the overstatement of sales, the auditor should trace transactions from the (A) Sales journal to the shipping documents. (B) Shipping documents to the cash receipts journal. (C) Cash receipts journal to the Sales journal. (D) Customer's purchase orders to the sales journal.

19. Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective internal controls in the revenue cycle?(A) Fictitious transactions may be recorded that cause an understatement of revenues and an overstatement of receivable.(B) Claim received from customers for goods returned may be intentionally recorded in other customer's account.(C) Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash.(D) The failure to prepare shipping documents may cause an overstatement of inventory balances.

20. King corporation often transfer funds from its general account into a special account that is used exclusively to make debt payment. Near the end of the year, the company had the below transfer. Given the below information, choose the correct statement about King's cash balance.(A) Cash is overstated by $15,000.(B) Cash is overstated by $20,000.(C) Cash is overstated by $40,000.(D) Cash if fairly stated.

1. The standard audit report for nonpublic entities refers to GAAS and GAAP in which sections?(A)(B)(C)(D)

2. A qualified opinion can be issued for which of the following?I. When a limitation on the scope of the audit has occurredII. When the auditor lacks independenceIII. When generally accepted accounting principles have not been used(A)I and II(B)I and III(C) II and III(D)I,II and III

3. Has audit quality improved since the passage of Sarbanes-Oxley Act (SOX)? Which of the following statements is true with regards to audit quality since the passage of SOX?(A) The frequency of financial statement restatements has increased since SOX.(B) PCAOB audit engagement findings continue to document a high level of audit deficiencies.(C) Finally, the auditing professions agrees on the definition of audit quality.(D) No progress has been made on the definition of what are called "Audit Quality Indicators" since SOX.

4. When assessing the risk of material misstatements in the financial statements, (A) inadequate internal control procedures will mitigate client business risk.(B) GAAS specifies in detail how much and what types of evidence the auditor needs to obtain.(C) company management is responsible for determining materiality levels.(D) the auditor must understand the client's business and industry.

5. One of the characteristics of professional skepticism is ______, which is a desire to investigate beyond the obvious.(A) self-esteem (B) an interpersonal understanding(C) a search for knowledge(D) a questioning mindset

6. An auditor has a duty to (A) provide reasonable assurance that material misstatements will be detected.(B) be a guarantor of the fairness in the statements.(C) be equally responsible with management for the preparation of the financial statements.(D) be an insurer of the fairness in the statements.

7. Auditing standards make ______ distinction(s) between the auditor's responsibilities for searching for errors and fraud. (A) little(B) a significant(C) no(D) various

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