9. _________are used as evidence to provide assurance about an account balance.
(A) Substantive analytical procedures.
(B) Tests of transactions.
(C) Audit risks.
(D) Tests of control.

10. Major, Major, and Sharpe, CPAs, are the auditors of MacLain Technologies. In connection with the public offering (IPO) of $10 million of MacLain securities, Major expressed an unqualified opinion as to the financial statements. Subsequent to the offering, certain misstatements were revealed. Major has been sued by the purchasers of the stock offered pursuant to the registration statement that included the financial statements audited by Major. In the ensuing lawsuit by the MacLain investors, Major will be able to avoid liability if (A) the misstatements were caused primarily by MacLain. (B) it can be shown that at least some of the investors did not actually read the audited financial statements. (C) it can prove due diligence in the audit of the financial statements of MacLain. (D) MacLain had expressly assumed any liability in connection with the public offering.

11. Which of the following statements would least likely appear in an auditor's engagement letter? (A) Our engagement is subject to the risk that material errors or fraud, including defalcations, if they exist, will not be detected. (B) After performing our preliminary analytical procedures we will discuss with you the other procedures we consider necessary to complete the engagement. (C) Fees for our services are based on our regular per diem rates, plus travel and other out-of-pocket expenses. (D) Arrangements to be made with the predecessor auditor.

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.

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