1. What are the auditor should be prepared before starting the audit? a.

Copies of the charter and scope, audit plan, policies and specific procedures b. Coordination activities with team c. Indetify location, access level, and resources required d. Communicating about qualified audit Answer : A Hal-hal yang harus dipersiapkan seorang auditor sebelum melakukan audit adalah: Copies of the charter and scope, audit plan, policies and specific procedures. Karena hal-hal tersebut akan membantu auditor dalam menunjukkan sejauh mana mereka telah mematuhi standar, serta membantu dalam proses pengujian audit.

2. Presented below is examples of various types of audit evidence, except. a. Data extraction b. Blind note c. Analysis of plans d. Auditee claims Answer: B Blind note bukanlah salah satu bukti audit yang dapat digunakan untuk melakukan proses audit.

3. Which of the following is not an example of auditors sample agenda in a meeting with the client? a. Provide a short summary of how the audit activities will be undertaken b. Confirm the communication channels c. Confirm the meeting schedule d. Banned the auditee an opportunity to ask questions Answer : D Auditee (klien) berhak memperoleh kesempatan untuk bertanya dan terlibat dalam perencanaan aktivitas audit.

4. Which of these type of Computer-Assisted Audit Tools (CAAT) is designed to audit any transaction that meet preselected criteria? a. Embedded Program Audit Hooks b. Embedded Audit Module c. Continuous and Intermittent Simulation (CIS) Audit d. System Control Audit Review File with Embedded Audit Module (SCARF/EAM) Answer: C Dalam simulasi yang berkelanjutan dan berselang, Continuous and Intermittent Simulation (CIS) Audit selalu mengetes transaksi yang memenuhi kriteria tertentu. Ketika kriteria terpenuhi, maka software tersebut akan menjalankan sebuah transaksi audit (tes berselang).