Chapter 07 Test Bank

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Chapter 07 - TEST BANK
Auditing and Assurance Service (University of New South Wales)
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Chapter 07
Student: ___________________________________________________________________________
1. Which of the following inventory items is likely to have high inherent risk?
A. Internet computer software.
B. Cement.
C. Washing machines.
D. Office furniture.
2. Which of the following actions cannot be taken by the auditors to reduce audit risk?
A. Increase the amount of substantive testing of balances at year-end.
B. Reduce the level of inherent risk.
C. Increase the use of analytical procedures.
D. Reduce the level of detection risk.
3. Some account balances, such as those for foreign currency transactions or leases, are the results of complex
calculations.
The susceptibility to material misstatements in these types of accounts is defined as:
A. detection risk.
B. audit risk.
C. sampling risk.
D. inherent risk.
4. Which of the following statements is true?

A. The risk that material misstatement will not be prevented or detected on a timely basis by the internal
control can
be reduced to zero by effective control activities.
B. Cash is more susceptible to theft than an inventory of coal because it has a greater inherent risk.
C. Detection risk is a function of the efficiency of an auditing procedure.
D. The existing levels of inherent risk, control risk and detection risk can be changed at the discretion of the
auditor.

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5.
Your audit client has a new management incentive scheme in place, with the bonus calculated on the basis of the increase in net profit over the
previous year. The basis of the bonus will remain the same for the next three years. Your client has had a poor year and will not meet its budget or
last year's net profit. Which of the following represents an inherent risk?
A. Insufficient provisions.
B. Next year's expenses taken up this year.
C. Next year's sales incorrectly taken up this year.
D. Overstatement of debtors.
6. With respect to fraud and error, which of the following should be part of an auditor's planning of the audit
engagement?
A. Plan to search for fraud or errors that would have a material or immaterial effect on the financial report.
B. Plan to search for fraud or errors that would have a material effect on the financial report.
C. Plan to discover fraud or errors that are material.
D. Plan to discover fraud or errors that are either material or immaterial.
7. Which of the following does not represent an opportunity to commit fraud?

A. Significant related-party transactions.
B. The auditor's relationship with management is strained.
C. Management is dominated by a single person.
D. The financial report included highly subjective estimates.
8. The auditor can respond to an increased risk of fraud by doing all of the following except:
A. increasing professional scepticism.
B. assigning more experienced personnel to the audit.
C. increasing acceptable audit risk.
D. taking steps to obtain more reliable evidence.
9. An auditor discovers a likely fraud during an audit, but concludes that the effect of the fraud is not
sufficiently material
to affect the auditor's opinion. The auditor should:
A. disclose the fraud to the appropriate level of the client's management.
B. disclose the fraud to appropriate authorities external to the client.
C. discuss with the client the additional audit procedures that will be needed to identify the exact amount of the
fraud.
D. modify the audit program to include tests specifically designed to identify the fraud and its impact on the
financial report.

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10. The primary factor that distinguishes errors from fraud is:
A. whether the underlying cause of misstatement relates to the misapplication of accounting principles or to
clerical processing.
B. whether the misstatement is perpetrated by an employee or by a member of management.
C. whether the underlying cause of a misstatement is intentional or unintentional.
D. whether the misstatement is concealed.
11. With respect to illegal acts, the auditor's responsibility is to:

A. be aware of the possibility that illegal acts may have occurred.
B. design the audit to provide reasonable assurance of detecting illegal acts that are material to the financial
report.
C. plan the audit to search for illegal acts that could be material to the financial report.
D. rely on the client's solicitor to identify illegal acts that should be disclosed.
12. When the auditor concludes, based on information obtained and, if necessary, consultation with legal
advisers,
that an illegal act has or is likely to have occurred, the auditor should:
A. express a qualified or adverse opinion, depending on materiality.
B. notify appropriate law enforcement agencies.
C. withdraw from the engagement.
D. consider the effect on the financial report as well as the implications for other aspects of the audit.
13. The auditor is most likely to presume that a high risk of a fraud exists if:
A. the client is a multinational company that does business in numerous foreign countries.
B. the client does business with several related parties.
C. inadequate segregation of duties places an employee in a position to perpetrate and conceal thefts.
D. inadequate employee training results in lengthy IT exception reports each month.
14. In general, material frauds perpetrated by which of the following people are most difficult to detect?
A. Internal auditor.
B. Keypunch operator.
C. Cashier.
D. Financial controller.

lOMoARcPSD|5829894
15. Which of the following factors would most likely heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Inability to generate cash flows from operations while reporting substantial earnings growth.
B. Management's lack of interest in increasing the entity's earnings trend.
C. Large amounts of liquid assets that are easily converted into cash.
D. Inability to borrow necessary capital without granting debt covenants.
16. If, as a result of auditing procedures, an auditor believes that a client may have committed illegal acts,
which of the following actions
should be taken immediately by the auditor?
A. Consult with the client's legal counsel and with the auditor's legal counsel to determine how the suspected
illegal acts will be communicated to the shareholders.
B. Extend normal auditing procedures to ascertain whether the suspected illegal acts may have a material effect
on the financial report.
C. Inquire of the client's management and consult with the client's legal counsel and/or other specialists, as
necessary,
to obtain an understanding of the nature of the acts and their possible effects on the financial report.
D. Notify each member of the audit committee of the board of directors about the nature of the acts and request
that
they give guidance with respect to the approach to be taken by the auditor.
17. If the auditor considers an illegal act to be sufficiently serious to warrant withdrawing from the
engagement, the auditor should:
A. notify all parties who may rely upon the company's illegal act.
B. consult with legal counsel as to what other action, if any, should be taken.
C. return all incriminating evidence and working papers to the client's audit committee for follow-up.
D. contact the successor auditor to make the successor aware of the possible consequences of relying on
management's representations.
18. Which of the following situations would be defined as fraud under the auditing standards?
A. Errors in the application of accounting principles.
B. Errors in the accounting data underlying the financial report.
C. Misinterpretation of facts that existed when the financial report was prepared.
D. Misappropriation of assets.
19. Which of the audit procedures listed below would be least likely to disclose the existence of related-party
transactions
of a client during the period under audit?
A. Reading 'conflict-of-interest' statements obtained by the client from its management.
B. Scanning accounting records for large transactions at or just prior to the end of the period under audit.
C. Inspecting invoices from law firms.
D. Confirming large purchase and sales transactions with the suppliers and/or customers involved.

lOMoARcPSD|5829894
20. An example of a transaction that may be indicative of the existence of related parties is:
A. borrowing or lending at a rate of interest that equals the current market rate.
B. selling real estate at a price that is comparable to its appraised value.
C. making large loans with specified terms as to when or how the funds will be repaid.
D. exchanging property for similar property in a non-monetary transaction.
21. For a reporting entity that has participated in related-party transactions that are material, disclosure in the
financial report should include:
A. the nature of the relationship and the terms and manner of settlement.
B. details of the transactions within major classifications.
C. a statement to the effect that a transaction was consummated on terms no less favourable than those that
would
have been obtained if the transaction had been with an unrelated party.
D. a reference to deficiencies in the entity's internal control.
22. An independent auditor finds that Hollow Pty Ltd occupies office space, at no charge, in an office building
owned by
a shareholder of Hollow Pty Ltd. This finding indicates the existence of:
A. management fraud.
B. related-party transactions.
C. window dressing.
D. weak internal control.
23. Which of the following conditions or events would most likely cause an auditor to have substantial doubt
about an entity's
ability to continue as a going concern?
A. Cash flows from operating activities are negative.
B. Research and development projects are postponed.
C. Significant related party transactions are pervasive.
D. Share dividends have replaced annual cash dividends.
24. Which of the following is not a qualitative factor that may affect an auditor's establishment of
materiality?
A. Potential for fraud.
B. The entity is close to violating loan covenants.
C. Firm policy sets materiality at five per cent of pre-tax income.
D. A small misstatement would interrupt an earnings trend.

lOMoARcPSD|5829894
25. The allowance for undetected misstatement is the preliminary judgment about materiality for the financial
report minus the:
A. estimate of total anticipated uncorrected known misstatement and estimate of total anticipated likely
misstatement.
B. estimate of total anticipated uncorrected known and unknown misstatement.
C. estimate of total anticipated corrected known misstatement and estimate of total anticipated likely
misstatement.
D. estimated monetary understatement and estimated monetary overstatement.
26. Which one of the following statements is correct concerning the concept of materiality?
A. Materiality is determined by reference to guidelines established by ASIC.
B. Materiality depends only on the dollar amount of an item relative to other items in the financial report.
C. Materiality depends on the nature of an item rather than on the dollar amount.
D. Materiality is a matter of professional judgment.
27. Which of the following relatively small misstatements would most likely have a material effect on an
entity's financial report?
A. An illegal payment to a foreign official that was not recorded.
B. A piece of obsolete office equipment that was not retired.
C. A petty cash fund disbursement that was not properly authorised.
D. An uncollectible account receivable that was not written off.
28. Your preliminary audit plan for Solar Ltd states that planning materiality is set at one per cent of total
assets. This planning materiality amount:
A. will need to be used for evaluation at the end of the engagement to judge the overall presentation of the
financial report,
because that was the level used to set the scope of testing.
B. should not be revised in mid-audit except in unusual circumstances and the audit planning procedures and
documentation
will need to be redone.
C. may be revised based on the results of audit tests and new information as the audit progresses.
D. is appropriate for planning, but the evaluation materiality amount must be based on a percentage of revenue.
29.
In considering materiality for planning purposes, an auditor believes that misstatements aggregating $10 000 would have a material effect on an
entity's income statement, but that misstatements would have to aggregate $20 000 to materially affect the statement of financial position.
Ordinarily, it would be appropriate to design auditing procedures that would be expected to detect misstatements that aggregate:
A. $10 000.
B. $15 000.
C. $20 000.
D. $30 000.

lOMoARcPSD|5829894
Chapter 07 Key
1. Which of the following inventory items is likely to have high inherent risk?
A. Internet computer software.
B. Cement.
C. Washing machines.
D. Office furniture.
Chapter - Chapter 07 #1
Difficulty: Easy
Est Time: 1–3 mins
Learning Objective: 7.1 Explain the factors that influence the assessment of inherent risk.
Section: Inherent risk
2. Which of the following actions cannot be taken by the auditors to reduce audit risk?
A. Increase the amount of substantive testing of balances at year-end.
B. Reduce the level of inherent risk.
C. Increase the use of analytical procedures.
D. Reduce the level of detection risk.
Difficulty: Easy
3. Some account balances, such as those for foreign currency transactions or leases, are the results of complex
calculations.
The susceptibility to material misstatements in these types of accounts is defined as:
A. detection risk.
B. audit risk.
C. sampling risk.
D. inherent risk.
Difficulty: Easy

lOMoARcPSD|5829894
4. Which of the following statements is true?

A. The risk that material misstatement will not be prevented or detected on a timely basis by the internal
control can
be reduced to zero by effective control activities.
B. Cash is more susceptible to theft than an inventory of coal because it has a greater inherent risk.
C. Detection risk is a function of the efficiency of an auditing procedure.
D. The existing levels of inherent risk, control risk and detection risk can be changed at the discretion of the
auditor.
Difficulty: Easy
5.
Your audit client has a new management incentive scheme in place, with the bonus calculated on the basis of the increase in net profit over the
previous year. The basis of the bonus will remain the same for the next three years. Your client has had a poor year and will not meet its budget or
last year's net profit. Which of the following represents an inherent risk?
A. Insufficient provisions.
B. Next year's expenses taken up this year.
C. Next year's sales incorrectly taken up this year.
D. Overstatement of debtors.
Difficulty: Medium
6. With respect to fraud and error, which of the following should be part of an auditor's planning of the audit
engagement?
A. Plan to search for fraud or errors that would have a material or immaterial effect on the financial report.
B. Plan to search for fraud or errors that would have a material effect on the financial report.
C. Plan to discover fraud or errors that are material.
D. Plan to discover fraud or errors that are either material or immaterial.
Difficulty: Medium
Learning Objective: 7.2 Explain the auditor’s consideration of the risk of fraud.
Section: Other specific business risks: fraud

lOMoARcPSD|5829894
7. Which of the following does not represent an opportunity to commit fraud?

A. Significant related-party transactions.
B. The auditor's relationship with management is strained.
C. Management is dominated by a single person.
D. The financial report included highly subjective estimates.
Difficulty: Easy
8. The auditor can respond to an increased risk of fraud by doing all of the following except:
A. increasing professional scepticism.
B. assigning more experienced personnel to the audit.
C. increasing acceptable audit risk.
D. taking steps to obtain more reliable evidence.
Difficulty: Easy
9. An auditor discovers a likely fraud during an audit, but concludes that the effect of the fraud is not
sufficiently material
to affect the auditor's opinion. The auditor should:
A. disclose the fraud to the appropriate level of the client's management.
B. disclose the fraud to appropriate authorities external to the client.
C. discuss with the client the additional audit procedures that will be needed to identify the exact amount of the
fraud.
D. modify the audit program to include tests specifically designed to identify the fraud and its impact on the
financial report.
Difficulty: Easy

lOMoARcPSD|5829894
10. The primary factor that distinguishes errors from fraud is:
A. whether the underlying cause of misstatement relates to the misapplication of accounting principles or to
clerical processing.
B. whether the misstatement is perpetrated by an employee or by a member of management.
C. whether the underlying cause of a misstatement is intentional or unintentional.
D. whether the misstatement is concealed.

Difficulty: Easy
11. With respect to illegal acts, the auditor's responsibility is to:

A. be aware of the possibility that illegal acts may have occurred.
B. design the audit to provide reasonable assurance of detecting illegal acts that are material to the financial
report.
C. plan the audit to search for illegal acts that could be material to the financial report.
D. rely on the client's solicitor to identify illegal acts that should be disclosed.

Difficulty: Easy
12. When the auditor concludes, based on information obtained and, if necessary, consultation with legal
advisers,
that an illegal act has or is likely to have occurred, the auditor should:
A. express a qualified or adverse opinion, depending on materiality.
B. notify appropriate law enforcement agencies.
C. withdraw from the engagement.
D. consider the effect on the financial report as well as the implications for other aspects of the audit.

Difficulty: Easy

lOMoARcPSD|5829894
13. The auditor is most likely to presume that a high risk of a fraud exists if:
A. the client is a multinational company that does business in numerous foreign countries.
B. the client does business with several related parties.
C. inadequate segregation of duties places an employee in a position to perpetrate and conceal thefts.
D. inadequate employee training results in lengthy IT exception reports each month.

Difficulty: Easy
14. In general, material frauds perpetrated by which of the following people are most difficult to detect?
A. Internal auditor.
B. Keypunch operator.
C. Cashier.
D. Financial controller.

Difficulty: Medium
15. Which of the following factors would most likely heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Inability to generate cash flows from operations while reporting substantial earnings growth.
B. Management's lack of interest in increasing the entity's earnings trend.
C. Large amounts of liquid assets that are easily converted into cash.
D. Inability to borrow necessary capital without granting debt covenants.

Difficulty: Medium

lOMoARcPSD|5829894
16. If, as a result of auditing procedures, an auditor believes that a client may have committed illegal acts,
which of the following actions
should be taken immediately by the auditor?
A. Consult with the client's legal counsel and with the auditor's legal counsel to determine how the suspected
illegal acts will be communicated to the shareholders.
B. Extend normal auditing procedures to ascertain whether the suspected illegal acts may have a material effect
on the financial report.
C. Inquire of the client's management and consult with the client's legal counsel and/or other specialists, as
necessary,
to obtain an understanding of the nature of the acts and their possible effects on the financial report.
D. Notify each member of the audit committee of the board of directors about the nature of the acts and request
that
they give guidance with respect to the approach to be taken by the auditor.

Difficulty: Medium
17. If the auditor considers an illegal act to be sufficiently serious to warrant withdrawing from the
engagement, the auditor should:
A. notify all parties who may rely upon the company's illegal act.
B. consult with legal counsel as to what other action, if any, should be taken.
C. return all incriminating evidence and working papers to the client's audit committee for follow-up.
D. contact the successor auditor to make the successor aware of the possible consequences of relying on
management's representations.

Difficulty: Medium
18. Which of the following situations would be defined as fraud under the auditing standards?
A. Errors in the application of accounting principles.
B. Errors in the accounting data underlying the financial report.
C. Misinterpretation of facts that existed when the financial report was prepared.
D. Misappropriation of assets.

Difficulty: Easy

lOMoARcPSD|5829894
19. Which of the audit procedures listed below would be least likely to disclose the existence of related-party
transactions
of a client during the period under audit?
A. Reading 'conflict-of-interest' statements obtained by the client from its management.
B. Scanning accounting records for large transactions at or just prior to the end of the period under audit.
C. Inspecting invoices from law firms.
D. Confirming large purchase and sales transactions with the suppliers and/or customers involved.

Difficulty: Medium
Learning Objective: 7.3 Explain the auditor’s consideration of related parties.
Section: Other specific business risks: related parties
20. An example of a transaction that may be indicative of the existence of related parties is:
A. borrowing or lending at a rate of interest that equals the current market rate.
B. selling real estate at a price that is comparable to its appraised value.
C. making large loans with specified terms as to when or how the funds will be repaid.
D. exchanging property for similar property in a non-monetary transaction.

Difficulty: Easy
21. For a reporting entity that has participated in related-party transactions that are material, disclosure in the
financial report should include:
A. the nature of the relationship and the terms and manner of settlement.
B. details of the transactions within major classifications.
C. a statement to the effect that a transaction was consummated on terms no less favourable than those that
would
have been obtained if the transaction had been with an unrelated party.
D. a reference to deficiencies in the entity's internal control.

Difficulty: Medium

lOMoARcPSD|5829894
22. An independent auditor finds that Hollow Pty Ltd occupies office space, at no charge, in an office building
owned by
a shareholder of Hollow Pty Ltd. This finding indicates the existence of:
A. management fraud.
B. related-party transactions.
C. window dressing.
D. weak internal control.

Difficulty: Medium
23. Which of the following conditions or events would most likely cause an auditor to have substantial doubt
about an entity's
ability to continue as a going concern?
A. Cash flows from operating activities are negative.
B. Research and development projects are postponed.
C. Significant related party transactions are pervasive.
D. Share dividends have replaced annual cash dividends.

Difficulty: Medium
Learning Objective: 7.4 Explain the auditor’s consideration of the appropriateness of the going concern basis.
Section: Other specific business risks: going concern
24. Which of the following is not a qualitative factor that may affect an auditor's establishment of
materiality?
A. Potential for fraud.
B. The entity is close to violating loan covenants.
C. Firm policy sets materiality at five per cent of pre-tax income.
D. A small misstatement would interrupt an earnings trend.

Difficulty: Easy
Learning Objective: 7.5 Explain the concept of materiality.
Section: Materiality

lOMoARcPSD|5829894
25. The allowance for undetected misstatement is the preliminary judgment about materiality for the financial
report minus the:
A. estimate of total anticipated uncorrected known misstatement and estimate of total anticipated likely
misstatement.
B. estimate of total anticipated uncorrected known and unknown misstatement.
C. estimate of total anticipated corrected known misstatement and estimate of total anticipated likely
misstatement.
D. estimated monetary understatement and estimated monetary overstatement.

Difficulty: Hard
26. Which one of the following statements is correct concerning the concept of materiality?
A. Materiality is determined by reference to guidelines established by ASIC.
B. Materiality depends only on the dollar amount of an item relative to other items in the financial report.
C. Materiality depends on the nature of an item rather than on the dollar amount.
D. Materiality is a matter of professional judgment.

Difficulty: Easy
27. Which of the following relatively small misstatements would most likely have a material effect on an
entity's financial report?
A. An illegal payment to a foreign official that was not recorded.
B. A piece of obsolete office equipment that was not retired.
C. A petty cash fund disbursement that was not properly authorised.
D. An uncollectible account receivable that was not written off.

Difficulty: Medium

lOMoARcPSD|5829894
28. Your preliminary audit plan for Solar Ltd states that planning materiality is set at one per cent of total
assets. This planning materiality amount:
A. will need to be used for evaluation at the end of the engagement to judge the overall presentation of the
financial report,
because that was the level used to set the scope of testing.
B. should not be revised in mid-audit except in unusual circumstances and the audit planning procedures and
documentation
will need to be redone.
C. may be revised based on the results of audit tests and new information as the audit progresses.
D. is appropriate for planning, but the evaluation materiality amount must be based on a percentage of revenue.

Difficulty: Medium
29.
In considering materiality for planning purposes, an auditor believes that misstatements aggregating $10 000 would have a material effect on an
entity's income statement, but that misstatements would have to aggregate $20 000 to materially affect the statement of financial position.
Ordinarily, it would be appropriate to design auditing procedures that would be expected to detect misstatements that aggregate:
A. $10 000.
B. $15 000.
C. $20 000.
D. $30 000.

Difficulty: Medium

lOMoARcPSD|5829894
Chapter 07 Summary
Category # of Questions
Chapter - Chapter 07 29
Difficulty: Easy 15
Difficulty: Hard 1
Difficulty: Medium 13
Est Time: 1–3 mins 29
Learning Objective: 7.1 Explain the factors that influence the assessment of inherent risk. 5
Learning Objective: 7.2 Explain the auditor’s consideration of the risk of fraud. 13
Learning Objective: 7.3 Explain the auditor’s consideration of related parties. 4
Learning Objective: 7.4 Explain the auditor’s consideration of the appropriateness of the going concern basis. 1
Learning Objective: 7.5 Explain the concept of materiality. 6
Section: Inherent risk 5
Section: Materiality 6
Section: Other specific business risks: fraud 13
Section: Other specific business risks: going concern 1
Section: Other specific business risks: related parties 4

Chapter 07 Test Bank

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Chapter 07 - TEST BANK

Auditing and Assurance Service (University of New South Wales)

StuDocu is not sponsored or endorsed by any college or university

4. Which of the following statements is true?

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7. Which of the following does not represent an opportunity to commit fraud?

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11. With respect to illegal acts, the auditor's responsibility is to:

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4. Which of the following statements is true?

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7. Which of the following does not represent an opportunity to commit fraud?

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Chapter - Chapter 07 #10

11. With respect to illegal acts, the auditor's responsibility is to:

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