3. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures?
(A)Deciding whether to accept or continue a client relationship.
(B) Selecting personnel for advancement who have the necessary qualifications.
(C) Assessing a client's ability to establish effective internal controls.
(D) Monitoring the effectiveness of professional development activities.

3. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures?(A)Deciding whether to accept or continue a client relationship.(B) Selecting personnel for advancement who have the necessary qualifications.(C) Assessing a client's ability to establish effective internal controls.(D) Monitoring the effectiveness of professional development activities.

5. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures? (A) Deciding whether to accept or continue a client relationship. (B) Selecting personnel for advancement who have the necessary qualifications. (C) Assessing a client's ability to establish effective internal controls. 12 (D) Monitoring the effectiveness of professional development activities.

4. Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements? (A) Significant difference between the physical inventory count and the accounting records are not investigated. (B) Management enforces strict budgetary controls over the entity's departmental supervisors. (C) Cash transactions are electronically processed and recorded, leaving no paper audit trail. (D) The monthly bank reconciliation ordinarily includes several large outstanding checks.

5. Who is responsible for the overall quality of an audit assignment? (A) Ethics partner (B) Preissuance reviewer (C) Engagement partner (D) Managing partner

6. An auditor planning tests controls specifies a risk of assessing control risk is 10%, a tolerable misstatement as percentage of population value is 5% and expects one deviation. For these information, the planned sample size should be in which range: (A) 4050 (B) 5060 (C) 6070 (D)More than 70

7. The auditor has decided to use systematic selection of cash payments when testing the control that check payments are supported by a supplier's invoice, a purchases requisition and a goods received note. Each check comprises a sampling unit. There are 5000 checks drawn(numbered 15,000) and the total amount of cash payments is $10 million. The sample size is 20 and the random start is 227. Given this information, the second item selected will be item no. (A)5,227 (B)727 (C)477 (D) Some other item number

8. Assume that the auditor tested one account receivable with a balance of $25,000 and determined that the audited value was $20,000. Another account receivable with a balance of $ 10,000 and audited value was $7,000. Which is the projected misstatement of the sampling interval is $20,000? (A) $20,000 (B) $11,000 (C) $10,000 (D) $8,000

9. Inspecting the title deeds of a building provides audit evidence concerning which one of the following financial statement assertions (A) Existence (B) Rights and obligations (C) Valuation and allocation (D) Completeness

10. Which of the following is not a test of control? (A) Inspection of documents (B) Reperformance of control procedures (C) Observation of control (D) Verification of value to invoice

11. An example of an "indirect financial interest in a client" would be (A) Ownership of less than \( 10\% \) of the client's stock by the covered member's spouse. (B) An ownership of less than \( 10\% \) of the client's stock by a staff member who is not involved in the audit. (C) The covered member's ownership of a mutual fund that has an investment in the client. (D) All of the above are examples of an indirect financial interest in a client.

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