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

8. When an auditor knows that an illegal act has occurred, he or she must (A) report it to the proper governmental authorities.(B) consider the effects on the financial statements, including the adequacy of disclosure.(C) withdraw from the engagement.(D) issue an adverse opinion.

9. Indicate whether confirmation of accounts receivable and accounts payable, provided they each are significant accounts, is required or optional.(A)(B)(C)(D)

10. Which of the following statements is correct regarding the costs involved in obtaining evidence?(A)(B)(C)(D)

11. Likely misstatements can result from(A)(B)(C)(D)

12. A ______ risk represents an identified and assessed risk of material misstatement that, in the auditor's professional judgment, requires special audit consideration. (A) material (B) substantial (C) financial statement(D) significant

13. Company management is often under pressure to increase revenue and/or net income. One approach is to use a "bill and hold" arrangement. "Bill and hold" is an example of which of the following?(A) significant accounting estimates (B) fictitious revenue recorded (C) premature revenue recognized (D) alteration of cutoff documents

14. An auditor uses ______ inquiry to corroborate or contradict prior information. (A) assessment (B) declarative (C) interrogative(D) informational

15. Which of the following represents a correct statement regarding internal control testing?(A) When auditors plan to use evidence about the operating effectiveness of internal control contained in prior audits, auditing standards require tests of the controls' effectiveness at least every other year. (B) The greater the risk, the less audit evidence the auditor should obtain that controls are operating effectively. (C) The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit. (D) Testing of internal controls can only be performed by the auditor at the end of the fiscal year.

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