Auditing Assurance Services and Ethics in Australia 10Th Edition Arens Test Bank Full Chapter PDF

Auditing Assurance Services and
Ethics in Australia 10th Edition Arens

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Chapter eight:
MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question.
1) Internal control comprises the plan of the organisation and the procedures and records that are concerned
with:
A) reliability of statistical data.
B) achievement of the company's objectives and goals.
C) authorisation of transactions.
D) decision processes of management.
Answer: B
Diff: 1
Topic: Client and auditor concerns
AACSB: Analytical Thinking
Objective: LO 8.1. Contrast management’s need for internal control with the auditor’s need to consider internal control
when designing an audit.
2) Auditors assess internal controls for the purpose of ________ planned audit evidence.
A) requiring B) increasing C) estimating D) reducing
Answer: D
Diff: 1
3) When two or more employees act together to misstate accounting records, they have committed what is
referred to as:
A) a felony. B) defalcation. C) collusion. D) malfeasance.
Answer: C
Diff: 1
AACSB: Ethical Understanding and Reasoning
4) An important part of effectiveness and efficiency of controls is safeguarding assets and records. This refers
to:
A) general ledger and journals. B) physical assets of a company.
C) confidential documents. D) all of the above
Answer: D
Diff: 1
AACSB: Written and Oral Communication
Copyright ©2017 Pearson Australia (a division of Pearson Australia Group Pty Ltd) –9781488609138 /Arens/Auditing Assurance Services and Ethics in
Australia/10e
5) Management typically has the following three concerns, or broad objectives, in designing an effective control
system:
1. reliability of financial reporting
2. efficient and effective operations
3. compliance with applicable laws and regulations
4. maximise profit for stakeholders
A) 1, 2, 4 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3
Answer: D
Diff: 1
6) ASA 315 states that the auditor shall obtain an understanding of internal control ________ to the audit.
A) relative B) realistic C) relevant D) required
Answer: C
Diff: 1
7) The primary emphasis of auditors is on internal controls over classes of transactions because:
A) the accuracy of the output of accounting systems is based on the accuracy of the input.
B) financial statements may not accurately reflect accounting standards correctly.
C) the accuracy of the output of accounting systems is based on the accuracy of the input and processing.
D) all of the above.
Answer: D
Diff: 1
8) Management of public listed entities have to issue a report on the effectiveness of their organisation's internal
control system in:
A) the United States. B) Australia.
C) both Australia and the United States. D) none of the above
Answer: A
Diff: 2
9) Which of the following is not an inherent limitation of internal controls?

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A) inappropriate assessment of the effectiveness of internal controls
B) collusion by employees
C) management overriding a control
D) misunderstanding of instructions
Answer: A
Diff: 2
10) Internal controls can NEVER be regarded as completely effective. Even if systems personnel could design an
ideal system, its effectiveness depends on the:
A) competency and dependability of the people using it.
B) adequacy of the computer system.
C) proper implementation by management.
D) ability of the internal audit staff to maintain it.
Answer: A
Diff: 2
11) Which of the following is NOT an objective of management in designing internal control systems?
A) reducing control risk
B) compliance with applicable laws and regulations
C) efficient and effective use of resources
D) reliable financial reporting
Answer: A
Diff: 2
12) Which one of the following BEST describes the inherent limitations that should be recognised by an auditor
when considering the potential effectiveness of a system of internal accounting control?
A) Procedures designed to assure the execution and recording of transactions in accordance with proper
authorisations are effective against irregularities perpetrated by management.
B) The benefits expected to be derived from effective internal accounting control usually do not exceed the
costs of such control.
C) Procedures whose effectiveness depends on segregation of duties can be circumvented by collusion.
D) The competence and integrity of client personnel provides an environment conducive to accounting
control and provides assurance that effective control will be achieved.
Answer: C
Diff: 2
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13) The study of the client's internal control by the auditor is:
A) required by the ASX for listed companies. B) recommended by the Corporations Act.
C) required by auditing standards. D) required by accounting standards.
Answer: C
Diff: 2
14) Which of the following is NOT typically one of management's concerns in designing effective internal
controls?
A) reliability of financial reporting
B) compliance with applicable laws and regulations
C) obtaining the best internal control system possible
D) efficiency and effectiveness of operations
Answer: C
Diff: 3
15) The auditor need NOT be concerned with all three areas of internal control that apply to management. The
auditor's primary concerns are with the system's ability to:
A) ensure reliability of financial reporting.
B) provide reliable data, safeguard assets, and comply with the Corporations Act.
C) promote efficiency and encourage adherence to policy.
D) provide reliable data and promote efficiency.
Answer: A
Diff: 3
16) The financial statements are NOT likely to correctly reflect applicable accounting standards if the:
A) company's controls do not promote efficiency.
B) controls affecting the reliability of financial reporting are inadequate.
C) company's controls do not promote effectiveness.
D) all of the above
Answer: B
Diff: 3
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17) The primary emphasis by auditors is on controls over:

A) account balances.
B) classes of transactions.
C) both A and B, because they are equally weighted.
D) both A and B, because they vary from client to client.
Answer: B
Diff: 3
18) The control environment consists of the actions, policies, and procedures that reflect the overall attitudes
towards internal control of:
A) directors. B) owners. C) top management. D) all of the above
Answer: D
Diff: 1
Topic: Components of internal control
AACSB: Reflective Thinking
Objective: LO 8.3. Explain the components of internal control.
19) A well-designed system of management risk assessment is likely to help management identify the risks:
A) relevant to the preparation of appropriate financial statements.
B) of being over-audited.
C) of ineffective audit procedures.
D) of making a loss for the year.
Answer: A
Diff: 1
20) The documents of a client company must be adequate to provide ________ assurance that all assets are
properly controlled and all transactions are correctly recorded.
A) sufficient appropriate B) reasonable
C) qualitative D) absolute
Answer: B
Diff: 1
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21) A major control available in a small company, which might not be feasible in a large company, is:
A) a wider segregation of duties.
B) a voucher system.
C) the owner-manager's personal interest and close relationship with the personnel.
D) fewer transactions to process.
Answer: C
Diff: 1
22) The essence of an effectively controlled organisation lies in the:

A) attitude of its employees. B) effectiveness of its independent auditor.
C) effectiveness of its internal auditor. D) attitude of its management.
Answer: D
Diff: 2
23) Which one of the following is NOT a component of an entity's internal control?
A) the accounting system B) the control environment
C) control risk D) control procedures
Answer: C
Diff: 2
24) Which one of the following activities would be LEAST likely to strengthen a company's internal control?
A) management demonstrating by policy and example that it values accuracy and integrity
B) fixing responsibility for the performance of employee duties
C) maintaining insurance for fire and theft
D) carefully selecting and training employees
Answer: C
Diff: 2
25) Management's integrity and ethical values include:

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A) management's actions to reduce incentives for dishonest acts.
B) communication of entity values and behavioural standards to personnel through policy statements.
C) codes of conduct.
D) all of the above
Answer: D
Diff: 2
26) If employees are competent and trustworthy, how does this affect controls?
A) All employees need numerous controls.
B) All employees become bored or dissatisfied.
C) Other controls can be absent.
D) All employees can reduce the system to a shambles.
Answer: C
Diff: 2
27) The most important aspect of any system of controls is:

A) regular review by top management. B) competent trustworthy personnel.
C) proper authorisation procedures. D) separation of duties.
Answer: B
Diff: 2
28) It is important for the auditor to consider the competence of the audit client's employees because their
competence bears directly and importantly upon the:
A) cost/benefit relationship of the system of internal control.
B) achievement of the objectives of the system of internal control.
C) timing of the tests to be performed.
D) comparison of recorded accountability with assets.
Answer: B
Diff: 2
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29) All of the following are characteristics of an accounting information system EXCEPT:
A) data entry. B) data preparation.
C) document and report generation. D) risk assessment.
Answer: D
Diff: 2
30) The reason for NOT permitting a person who has temporary or permanent custody of an asset to account for
that asset is to protect the company primarily against:
A) defalcation. B) error.
C) non-compliance with accounting standards. D) unbiased information.
Answer: A
Diff: 2
31) The reason to prevent those who authorise transactions from having control over the related asset is to
protect the company primarily against:
Answer: A
Diff: 2
32) Record keeping is typically included in a separate department under the financial controller to protect the
company primarily against:
Answer: D
Diff: 2
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33) A system of internal accounting control normally would include procedures that are designed to provide
reasonable assurance that:
A) transactions are executed in accordance with management's general or specific authorisation.
B) employees act with integrity when performing their assigned tasks.
C) collusive activities would be detected by segregation of employee duties.
D) unusual transactions are accurately recorded.
Answer: A
Diff: 2
34) Proper segregation of functional responsibilities calls for separation of the functions of:
A) authorisation, payment, and recording. B) custody, execution, and reporting.
C) authorisation, recording, and custody. D) authorisation, execution, and payment.
Answer: C
Diff: 2
35) Authorisations can be either general or specific. Which one of the following is NOT an example of a general
authorisation?
A) credit limits for various classes of customers
B) a sales price list for merchandise
C) a sales manager's authorisation for a sales return
D) automatic reorder points for raw materials inventory
Answer: C
Diff: 2
36) Certain relevant principles dictate the proper design and use of documents and records. Which one is NOT
correct? Documents and records should be:
A) prepared at some time after a transaction takes place.
B) sufficiently simple to ensure they are clearly understood.
C) designed for multiple use.
D) prenumbered consecutively.
Answer: A
Diff: 2
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37) The most important type of protective measure for safeguarding assets and records is:
A) adequate documentation. B) adequate separation of duties among
personnel.
C) the use of physical precautions. D) proper authorisation of transactions.
Answer: C
Diff: 2
38) Which one of the following is NOT a control related to safeguarding IT equipment, programs, and data files?
A) access controls B) physical controls
C) automated internal verification procedures D) backup and recovery procedures
Answer: C
Diff: 2
39) An essential characteristic of the persons performing internal verification procedures is:
A) independence from the original data preparer. B) a thorough knowledge of accounting.
C) an analytical and inquisitive mind. D) all of the above
Answer: A
Diff: 2
40) Monitoring activities in an internal control structure determines that:

A) controls are operating as intended. B) external audit assurance is no longer
necessary.
C) improvements in internal control are overdue. D) auditing procedures are to be restricted.
Answer: A
Diff: 2
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41) Effective internal control in a small company that has an insufficient number of employees to permit proper
division of responsibilities can BEST be enhanced by:
A) engaging a public accountant to perform monthly 'write-up' work.
B) employment of temporary personnel to aid in the separation of duties.
C) direct participation by the owner of the business in the record-keeping activities of the business.
D) delegation of full, clear-cut responsibility to each employee for the functions assigned to each.
Answer: C
Diff: 2
42) The auditor's primary objective to obtain an understanding of internal control is that it must provide:
A) reasonable protection against client fraud and defalcations by client employees.
B) an understanding that is sufficient for the auditor to plan the audit adequately.
C) a basis for constructive suggestions to the client for improving the accounting system.
D) a method for safeguarding assets, checking the accuracy and reliability of accounting data, promoting
operational efficiency, and encouraging adherence to prescribed managerial policies.
Answer: B
Diff: 1
Topic: Procedures to obtain an understanding of internal control
Objective: LO 8.4. Explain the methods used to obtain an understanding of internal control.
43) During which part of an audit examination is the preparation of flowcharts most appropriate?
A) when performing tests of controls
B) when documenting the auditor's understanding of internal control
C) when evaluating the system of internal administrative control
D) when performing preliminary analytical procedures
Answer: B
Diff: 1
44) The auditor considers internal control by four steps. What is the order for these steps?
1. Obtain an understanding of internal control.
2. Assess control risk.
3. Perform tests of controls.
4. Decide on planned detection risk and substantive testing.
A) 4, 1, 2, 3 B) 1, 2, 3, 4 C) 2, 1, 3, 4 D) 1, 3, 2, 4
Answer: B
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Diff: 2
45) When the auditor's assessment of control risk is below maximum:

A) detection risk is set as high.
B) the auditor performs tests of controls.
C) the auditor predominately performs substantive tests.
D) the auditor re-evaluates control risk.
Answer: B
Diff: 2
46) Understanding components of internal control and assessing the level of control risk are primarily used by
the auditor to:
A) determine whether procedures and records concerning the safeguarding of assets are reliable.
B) modify the initial assessments of inherent risk and preliminary judgements about materiality levels.
C) determine the nature, timing, and extent of substantive tests for financial statement assertions.
D) ascertain whether the opportunities to allow any person to both perpetrate and conceal irregularities
are minimised.
Answer: C
Diff: 2
47) Most audits of a company are done annually by the same audit firm. Except for initial engagements, the
auditor begins the audit with a great deal of information about the client's internal controls developed in
prior years. Because systems and controls usually don't change frequently:
A) it eases the burden on the auditor's requirement to do a complete study of the controls this year.
B) the auditor can skip the evaluation of this area on repeat engagements.
C) it is sufficient for the auditor just to inquire of the client whether the controls have been changed since
last year.
D) this information can be updated and carried forward to the current year's audit.
Answer: D
Diff: 2
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48) Narratives, flowcharts, and internal control questionnaires are three common methods of:
A) designing the audit manual and procedures.
B) documenting the auditor's understanding of internal controls.
C) documenting the auditor's understanding of the client's organisational structure.
D) testing the internal controls.
Answer: B
Diff: 2
49) Which one of the following statements is NOT correct?

A) It would be unusual to use both a narrative and a flowchart to describe the same system.
B) The advantage of the narrative description is the ease of describing the details of the internal controls.
C) The use of both questionnaires and flowcharts on the same engagement is highly desirable for
understanding the client's system.
D) When reliable and understandable narratives, flowcharts, and questionnaires are available from the
client, it is desirable to use them rather than have the auditor prepare his or her own documents.
Answer: B
Diff: 2
50) Which one of the following statements regarding auditor documentation of the client's internal controls is
correct?
A) No one particular form of documentation is necessary, and the extent of documentation may vary.
B) No documentation is necessary, although it is desirable.
C) Documentation must include procedural write-ups.
D) Documentation must include flowcharts.
Answer: A
Diff: 2
51) Which one of the following statements about the internal control questionnaire is NOT correct?
A) The primary advantage of the questionnaire approach is the relative completeness of coverage of each
audit area that a good instrument affords.
B) The primary disadvantage of the questionnaire approach is that individual parts of the system are
examined without providing an overall view.
C) It is unacceptable for the auditor to rely on an internal control questionnaire that has been filled out by
client's personnel.
D) The questionnaire can cover each audit area reasonably quickly, and it can be accomplished at the
beginning of the audit engagement.
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Answer: C
Diff: 2
52) An auditor will use an internal control questionnaire as a means to:

A) assess control risk.
B) highlight inadequate aspects of internal control.
C) evaluate internal controls in place in an accounting system.
D) understand the internal controls procedures for an accounting system.
Answer: B
Diff: 3
53) Often, for efficiency, the auditor will ignore internal controls. This can occur because:
A) control risk is assumed to be maximum. B) it is a small entity.
C) detection risk is low. D) all of the above
Answer: D
Diff: 3
54) The procedures for proper record-keeping should be spelled out in:
A) run manuals. B) minutes of the board of directors.
C) the corporate bylaws. D) systems manuals.
Answer: D
Diff: 1
Topic: Assessing control risk
Objective: LO 8.5. Assess control risk by linking strengths and deficiencies of internal control to transaction-related audit
objectives.
55) The auditor can conclude that control risk is low:

A) after identifying specific controls that will reduce control risk and making an assessment of control risk.
B) after testing the controls for effectiveness.
C) after obtaining an understanding of the control environment and the accounting system at a fairly
detailed level.
D) only after all three steps above are completed.
Answer: D
Diff: 1
AACSB: Application of Knowledge
objectives.
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56) Control risk is a measure of the auditor's expectation that the internal controls will:
A) detect and correct material misstatements.
B) either prevent material misstatements or detect and correct them.
C) prevent material misstatements from occurring.
D) neither prevent material misstatements nor detect and correct them.
Answer: D
Diff: 1
objectives.
57) Which one of the following audit tests would be regarded as a test of a control?
A) tests of the additions to property, plant, and equipment by physical inspections
B) tests of matching batch totals of quantities shipped to quantities billed
C) tests of the inventory pricing to vendors' invoices
D) tests of the specific items making up the balance in a given general ledger account
Answer: B
Diff: 1
objectives.
58) Tests of controls are conducted when:

A) the auditor determines that substantive testing is not effective.
B) control risk may be higher than the initial assessment.
C) controls are expected to be operating effectively.
D) controls are not operating as effectively as initially assessed.
Answer: C
Diff: 2
objectives.
59) When the auditor identifies significant deficiencies in the design or operation of internal controls, it will be
communicated to client's audit committee in the:
A) audit report. B) reportable conditions letter.
C) management letter. D) engagement letter.
Answer: B
Diff: 2
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objectives.
60) Reportable conditions are matters that come to an auditor's attention, which should be communicated to an
entity's audit committee because they represent:
A) significant deficiencies in the design or operation of the internal controls.
B) flagrant violations of the entity's documented conflict-of-interest policies.
C) intentional attempts by client personnel to limit the scope of the auditor's field work.
D) material irregularities or illegal acts perpetrated by high-level management.
Answer: A
Diff: 2
objectives.
61) Evidential matter concerning proper segregation of duties ordinarily is BEST obtained by:
A) inspection of third-party documents containing the initials of the person who applied control
procedures.
B) making inquiries of co-workers about the employee who applies control procedures.
C) preparation of a flowchart of duties performed and available personnel.
D) direct personal observation of the employee who applies control procedures.
Answer: D
Diff: 2
objectives.
62) Once an understanding of the client's internal control is obtained that is sufficient for audit planning, then
the auditor must first assess:
A) the level of control risk supported by the understanding obtained.
B) whether a lower level of control risk could be supported.
C) whether the financial statements are auditable.
D) the level of control risk.
Answer: C
Diff: 3
objectives.
63) When planning an audit, the auditor's assessed level of control risk is:
A) an economic issue, trading off the costs of testing controls against the cost of testing balances.
B) calculated by using the formulas provided in ASA 315.
C) determined by using actuarial tables.
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D) calculated by using the audit risk model.
Answer: A
Diff: 3
objectives.
64) When a compensating control exists, a deficiency in the system:

A) is magnified and must be removed from the sampling process and examined in its entirety.
B) could cause a material loss, so it must be tested using substantive procedures.
C) is reduced but not removed; therefore, it is still of concern to the auditor.
D) is no longer a concern because the potential for misstatement has been sufficiently reduced.
Answer: D
Diff: 3
objectives.
65) After considering a client's internal controls, an auditor has concluded that they are well designed and are
functioning as intended. Under these circumstances the auditor would most likely:
A) not increase the extent of predetermined substantive tests.
B) determine whether transactions are recorded to permit preparation of financial statements in
conformity with generally accepted accounting principles.
C) perform reduced tests of controls to the extent outlined in the audit program.
D) determine the control procedures that should prevent or detect errors and irregularities.
Answer: A
Diff: 3
objectives.
66) Tests of controls are conducted when:

A) controls are not operating as effectively as initially assessed.
B) controls are expected to be operating effectively.
C) the auditor determines that substantive testing is not effective.
D) control risk may be higher than the initial assessment.
Answer: B
Diff: 2
objectives.
67) Significant deficiencies in internal control are first communicated by auditors to the:
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A) Australian Securities Industry Commission (ASIC).
B) chief executive officer.
C) audit committee.
D) board of directors.
Answer: C
Diff: 2
objectives.
68) A transaction walk-through involves:

A) touring the client's plant and operations.
B) reviewing the process of recording transactions.
C) reviewing and evaluating the client's accounting processes.
D) tracing a sample of documents through the accounting process.
Answer: D
Diff: 1
Topic: Tests of controls
Objective: LO 8.6. Describe the process of designing and performing tests of controls.
69) The procedures to test effectiveness of control policies and procedures in support of a lower assessment of
control risk are called:
A) a walk-through. B) analytical tests.
C) tests of transactions. D) tests of controls.
Answer: D
Diff: 1
70) Each key control that the auditor intends to rely on must be supported by sufficient:
A) tests of transactions. B) tests of controls.
C) reperformance procedures. D) analytical review procedures.
Answer: B
Diff: 1
71) If evidence was obtained in the prior year's audit that indicates a key control was operating effectively:
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A) the extent of tests of that control may be reduced this year if the auditor determines that it is still in
place.
B) the tests of that control will be reduced this year.
C) it will be unnecessary to test that control this year.
D) the auditor would not test this area again this year.
Answer: A
Diff: 1
72) When controls leave no documentary evidence or trail:

A) it is impossible to audit that area of client's system.
B) it is impossible to verify them, so the auditor will have to rely on substantive tests.
C) the only thing available as verification of their effectiveness is inquiry of management.
D) the auditor generally observes them being applied.
Answer: D
Diff: 2
73) A procedure that would most likely be used by an auditor in performing tests of control procedures that
involve segregation of functions and that leave no transaction trail is:
A) reconciliation. B) inspection. C) observation. D) reperformance.
Answer: C
Diff: 2
74) Which of the following is NOT a type of audit evidence used in assessing internal control?
A) checking approval of customer sales orders
B) matching prices on sales invoices against a standard price list
C) observing staff performing their duties
D) observing the inventory count
Answer: D
Diff: 2
75) If the auditor wants a lower assessed control risk:

A) more tests must be conducted on each control.
B) larger sample sizes for the tests of control would be appropriate.
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C) a greater number of controls must be tested.
D) all of the above
Answer: D
Diff: 2
76) An internal control dictates that prices on sales invoices are verified with a standard price list by client
personnel. Which of the following procedures provides the greatest assurance that this control is operating
effectively?
A) reperformance B) inquiry
C) examining the invoices for signatures D) observation
Answer: A
Diff: 3
77) Which one of the following is NOT typically a type of audit evidence the auditor would use in obtaining an
understanding of internal controls?
A) documentation B) inquiry C) observation D) reperformance
Answer: D
Diff: 3
78) Is reperformance a type of audit evidence typically used in assessing control risk?
A) yes, in testing controls only
B) yes, in both obtaining an understanding of controls and testing controls
C) yes, in obtaining an understanding of controls only
D) no
Answer: A
Diff: 3
TRUE/FALSE. Write 'T' if the statement is true and 'F' if the statement is false.
79) A company should develop internal controls that provide reasonable, but not absolute, assurance that the
financial statements are fairly stated.
Answer: True False
Diff: 1
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80) Management, with the help of the auditor, must establish and maintain the entity's controls.
Answer: True False
Diff: 1
81) When a company designs and implements an internal control system, the control must be cost-effective.
Answer: True False
Diff: 1
82) One benefit of effective internal control is the guarantee that all employee frauds will now be detected.
Answer: True False
Diff: 1
83) Of the three objectives management has when designing an effective system of internal control, the objective
that auditors are primarily concerned with is the client's compliance with applicable laws and regulations.
Answer: True False
Diff: 2
84) Because the auditor's main responsibility is to express an opinion on financial statements, which are
composed of account balances, the primary emphasis by auditors when evaluating and testing internal
control is on controls over account balances rather than controls over classes of transactions.
Answer: True False
Diff: 2
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85) If employees are competent and trustworthy, other controls can be absent.
Answer: True False
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Diff: 1
86) For proper internal control, there should be adequate separation of duties. However, the extent of separation
of duties considered 'adequate' depends heavily on the size of the organisation.
Answer: True False
Diff: 1
87) Adequate documents and records is a subcomponent of the control environment.

Answer: True False
Diff: 1
88) For proper internal control, the custodianship of cash, including receipts and disbursements, should be the
responsibility of the accounting department.
Answer: True False
Diff: 2
89) There is a distinction between approval and authorisation. Approval is a policy decision for a general class of
transactions. Authorisation is the implementation of management's general authorisation decisions.
Answer: True False
Diff: 2
90) An example of a monitoring activity would be reviewing complaints from customers.

Answer: True False
Diff: 2
91) It is more common for the auditor's assessment of control risk to be low when auditing larger clients than
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smaller clients.
Answer: True False
Diff: 2
92) For efficiency, if internal controls are ignored, then control risk is assumed to be maximum.
Answer: True False
Diff: 2
93) For most uses, flowcharts are superior to narratives as a method of communicating the characteristics of a
system of internal control.
Answer: True False
Diff: 2
94) When documenting their understanding of a client's internal controls, auditors are required to use narratives
and may optionally also use flowcharts and/or internal control questionnaires.
Answer: True False
Diff: 2
95) If, when obtaining an understanding of control activities of a relatively small client, the auditor identified no
control activities, the auditor would probably set a low assessment of control risk.
Answer: True False
Diff: 1
objectives.
96) The auditor's assessment of control risk and the extent of tests of controls are inversely related; that is, if the
auditor's assessment of control risk decreases, more extensive tests of controls are applied.
Answer: True False
Diff: 1
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97) When internal controls are not effective, then substantive audit tests are less reliable; thus, the extent of
substantive tests should be increased.
Answer: True False
Diff: 1
98) The less control risk there is, the smaller the amount of planned substantive evidence required.
Answer: True False
Diff: 1
99) If the auditor decides to go for a lower assessed control risk, more extensive tests of controls are applied.
Answer: True False
Diff: 2
100) It is not always practicable to apply tests of controls to transactions over the entire year.
Answer: True False
Diff: 2
101) Procedures used to obtain an understanding of internal control are normally performed on fewer
transactions than procedures used to test controls.
Answer: True False
Diff: 2
102) Inquiry as a type of audit evidence is used extensively in procedures to gain an understanding of controls.
Answer: True False
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Diff: 2
103) For internal controls that leave no documentary evidence, the auditor observes their application at year-end.
Answer: True False
Diff: 2
SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question.
104) Discuss the objectives of internal control with which management are primarily concerned.
Answer: The objectives of internal control that management are primarily concerned with are: (i) the reliability
of financial reporting, (ii) the effectiveness and efficiency of operations, and (iii) compliance with
applicable laws and regulations.
Diff: 1
105) An effective accounting information and communication system must satisfy six transaction-related
objectives. Identify the six objectives.
Answer: The six objectives are as follows:
∙ Timing. Transactions are recorded on the correct dates.
∙ Existence or occurrence. Recorded transactions exist.
∙ Completeness. Existing transactions are recorded.
∙ Accuracy. Recorded transactions are stated at the correct amounts.
∙ Classification. Transactions are properly classified.
∙ Posting and summarisation. Recorded transactions are properly included in the master files and
correctly summarised.
Diff: 1
106) Describe the three key concepts (assumptions) in the study of internal control.
Answer: The three concepts which underlie the study of internal control are as follows:
∙ It is management's responsibility to establish and maintain internal controls.
∙ Reasonable but not absolute assurance should be provided because an ideal system cannot be
justified on a cost/benefit basis.
∙ Even ideal internal controls have inherent limitations because of employee carelessness, lack of
Australia/10e
understanding, or management override.
Diff: 2
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107) Of the three broad objectives of management when designing an effective system of internal control, which is
of most concern to the external auditor?
Answer: Management typically has the following three broad objectives when designing an internal control
system:
∙ reliability of financial reporting
∙ effectiveness and efficiency of operations
∙ compliance with applicable laws and regulations.
The external auditor is primarily concerned with the first of these objectives, as this will impact on the
audit approach.
Diff: 2
108) List, in order, the steps in the auditor's process of understanding internal control and assessing control risk.
Answer: The steps are as follows:
∙ obtain an understanding of internal control, including design and operation
∙ assess control risk
∙ test controls
∙ decide planned detection risk and substantive tests.
Diff: 2
109) Why do the procedures used to gain an understanding of internal control and assess control risk vary for
smaller clients?
Answer: In practice, the procedures used to gain an understanding of internal control and assess control risk
vary considerably from client to client. For smaller clients, many auditors obtain a level of
understanding sufficient only to assess whether the statements are auditable, evaluate the control
environment for management's attitude towards internal control and financial reporting, and
determine the adequacy of the client's accounting system. Often, for efficiency, internal controls are
ignored, control risk is assumed to be maximum, and detection risk is therefore low.
Diff: 2
Australia/10e
110) Match seven of the nine terms (a-i) with the seven definitions provided below (1-7):
a. control environment
b. control activities
c. independent checks on performance
d. internal control
e. monitoring
f. separation of duties
g. general authorisation
h. specific authorisation
i. risk assessment
1. management's ongoing and periodic assessment of the quality of internal control performance to
determine that controls are operating as intended and modified when needed
2. company-wide policies for the approval of all transactions within stated limits
3. the actions, policies, and procedures that reflect the overall attitudes of top management, directors, and
owners of an entity about control and its importance to the entity
4. segregation of the following activities in an organisation: custody of assets, accounting, authorisation,
and operational responsibility
5. management's identification and analysis of risks relevant to the preparation of financial statements in
accordance with applicable accounting standards
6. policies and procedures that help ensure necessary actions are taken to address risks in the achievement
of the entity's objective
7. a process designed to provide reasonable assurance regarding the achievement of management's
objectives in the following categories: (1) reliability of financial reporting, (2) effectiveness and efficiency of
operations, and (3) compliance with applicable laws and regulations
Answer: 1. e
2. g
3. a
4. f
5. i
6. b
7. d
Diff: 2
111) Three steps must be completed by the auditor before he or she can conclude that control risk is low. Discuss
these three steps.
Answer: The three steps that must be completed by the auditor before he or she can conclude that control risk is
low are as follows:
1. Identify the transaction-related audit objectives for controls.
2. Identify specific controls that will reduce control risk and make an assessment of control risk.
3. Test the controls for effectiveness.
Diff: 2
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objectives.
ESSAY. Write your answer in the space provided or on a separate sheet of paper.
112) Describe three inherent limitations of internal control.
Answer: The effectiveness of internal controls depends on the competency and dependability of the people
using it. Inherent limitations of internal control include:
∙ employee carelessness
∙ lack of understanding
∙ management override
∙ collusion
∙ cost-benefit requirements
∙ the fact that controls are usually aimed at normal transactions, so may not work for unusual
transactions, and
∙ the possibility of procedures becoming inadequate as a result of changing conditions.
Diff: 2
113) Discuss what is meant by the term 'control environment' and identify four control environment
subcomponents that the auditor should consider.
Answer: The control environment consists of the actions, policies and procedures that reflect the overall
attitudes of top management, directors and owners of an entity about control and its importance to the
entity. Subcomponents include:
∙ audit committee participation
∙ internal audit
∙ management's philosophy and operating style
∙ organisational structure
∙ assignment of authority and responsibility
∙ human resource policies and practices.
Diff: 2
114) Control activities are defined as 'the policies and procedures, in addition to those included in the other
elements, that help ensure necessary actions are taken to address risks in the achievement of the entity's
objectives.' Describe the five categories of control activities.
Answer: The five categories of control activities are as follows:
∙ adequate separation of duties
a. Custody of assets should be separated from accounting.
b. Authorising transactions should be separated from custody of related assets.
c. Operational responsibility should be separated from record-keeping.
d. Duties within IT should be separated.
e. Checks on performance should be independent.
Australia/10e
∙ ∙
∙ ∙
Diff: 2
115) Adequate documents and records are important for effective internal control. Discuss each of the five
principles that dictate the proper design and use of documents and records.
Answer: Documents and records should be designed and used as follows:
∙ prenumbered consecutively to facilitate control over missing documents and as an aid in locating
documents when they are needed at a later date
∙ prepared at the time a transaction takes place, or as soon thereafter as possible
∙ sufficiently simple to ensure that they are clearly understood
∙ designed for multiple use whenever possible, to minimise the number of different forms
∙ constructed in a manner that encourages correct preparation, such as providing a degree of internal
check within the form or record
Diff: 2
116) For IT equipment, there are three categories of controls related to safeguarding IT equipment, programs, and
data files. Discuss the categories of IT-related controls, and for each category, give an example of a specific
control.
Answer: The categories of IT-related controls are as follows:
∙ Physical controls— to protect computer facilities; for example, locks on doors to the computer room
∙ Access controls—to ensure that only authorised people can use the equipment and have access to
software, and data files; for example, an online access password system
∙ Backup and recovery procedures—to recover from losses of equipment, programs, or data; for example,
making backup copies of programs and data files
Diff: 2
AACSB: Information Technology
117) Discuss 'monitoring activities' and give an example.

Answer: Monitoring activities deal with ongoing or periodic assessment of the quality of internal control
performance by management. The purpose is to determine that controls are operating as intended.
Examples include internal auditors' reports and exception reports.
Diff: 2
118) Describe five common procedures an auditor can use to obtain an understanding of internal control design.
Answer: The five procedures used to obtain an understanding of the client's internal control design are as
follows:
1. Update and evaluate auditor's previous experience with the client company.
2. Make inquiries of client personnel.
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3. Read client's 4. Examine documents and records.
policy and systems 5. Observe activities and operations at the client's place of business.
manuals.
Diff: 2
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119) There is a significant overlap between tests of controls and procedures to obtain an understanding of
controls; however, discuss the main differences in the types of audit evidence.
Answer: Both tests of controls and procedures to obtain an understanding include inquiry, documentation, and
observation. There are two primary differences in the application of these common procedures
between phases:
1. In obtaining an understanding, the procedures are applied to all the controls identified as part of
the understanding of internal control. Tests of controls, on the other hand, are applied only when the
assessed control risk is below the maximum, and then only to the key controls.
2. Procedures to obtain an understanding are performed only on one or a few transactions, or, in the
case of observations, at a single point in time. Tests of controls are performed on larger samples of
transactions, and observations are often made at more than one time.
Diff: 3
Australia/10e
Australia/10e
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Motets and Madrigals
Franco-Belgian Period
Guillaume Dufay (1400–1474)

Jakob Hobrecht (1430–1506)
Jan de Okeghem (1430–1495)
Josquin Deprès (1450–1521)
Heinrich Isaak (1450–15 ?)
Jean Mouton (14 ?–1522)
Heinric Finck (14 ?–15 ?) (German)
Jakob Clemens non Papa (1475–1567)
Claude Goudimel (1505–1572)
Flemish Period
Jakob Arcadelt (1514–1565)

Adrian Willaert (1480–1562)
Nicolas Gombert (14 ?–15 ?)
Cyprian de Rore (1516–1565)
Philippe de Monte (1521–1602)
Orlandus Lassus (1530–1594)
Italian Period
Constanza Festa (14 ?–1545)

Giovanni Animuccia (15 ?–1571)
Andrea Gabrieli (1510–1586)
Giovanni Pierluigi da Palestrina (1515–1594)
Orazio Vecchi (1550?–1605)
Matteo Asola (15 ?–1609)
Luca Marenzio (1550?–1599)
Giovanni Gabrieli (1557–1613)
Felice Anerio (1560–1630)
Andriano Banchieri (1567–1634)
French Period
Claudin de Sermizy (15 ?–1566)

Claudin le Jeune (1530–1564)
Guillaume Costeley (1531–15 ?)
German Period
Hans Leo Hassler (1564–1612)
English Period
John Taverner ( ? –1530)

William Byrd (1538–1623)
Thomas Morley (1557–1604)
Thomas Weelkes ( ? –1623)
George Kirbye ( ? – ?)
John Dowland (1562–1628)
John Wilbye (1574–1638)
Michael Este ( ? – ?)
Orlando Gibbons (1583–1625)
Fugues
Italian
Andrea Gabrieli (1510–1586)

Giovanni Gabrieli (1557–1613)
Adriano Banchieri (1567–1637)
Girolamo Frescobaldi (1583–1644)
English
Thomas Tallis (15 ?–1585)

William Byrd (1538–1623)
Dutch
Jan Pieters Sweelinck (1562–1621)
Danish
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German
Samuel Scheidt (1587–1654)

Johann Jacob Froberger (1605–1667)
Georg Muffat (16 ?–1704)
Johann Pachelbel (1653–1706)
Johann Krieger (1652–1735)
Johann Joseph Fux (1650–1741)
Johann Sebastian Bach (1685–1750)
George Frederic Handel (1685–1759)
Friedrich Marpurg (1718–1795)
Johann Georg Albrechtsberger (1736–1809)
French
François Couperin (1631–1698)

Jean Louis Marchand (1669–1732)
Louis Nicolas Clérembault (1676–1749)
Modern Fugues
German
August Klengel (1783–1852)

Wolfgang Amadeus Mozart (1756–1791)
Felix Mendelssohn-Bartholdy (1809–1847)
Robert Schumann (1810–1856)
Johannes Brahms (1833–1897)
Salomon Jadassohn (1831–1902)
Max Reger (1873–1916)
French
César Franck (Belg.) (1822–1890)

André Gédalge (1857–1926)
Camille Saint-Saëns (1835–1921)
American
Daniel Gregory Mason (1873)

Mrs. H. H. A. Beach (1867)
Charles Haubiel (1892)
Swedish
Emil Sjögren (1853–1918)
Czecho-Slovakian
Felix Petyrek (20th Century)

Suites
(Sonata da Camera, Sonata da Chiesa, Sonatas, Ordres, Suites,

Exercises, Partitas)
Italian
Girolamo Frescobaldi (1583–1644)

Michel Angelo Rossi (159 ?–16 ?)
Giovanni Legrenzi (1625–1690)
Bernardo Pasquini (1637–1710)
Giovanni Bononcini (1640–1678)
Giovanni Battista Vitali (1644–1692)
Giuseppe Torelli (1645–1708)
Domenico Zipoli (16 ?–17 ?)
Evarista Felice d’all’Abaco (16 ?–17 ?)
Domenico Scarlatti (1685–1760)
French
Jacques Champion de Chambonnières (1610–1671)

François Couperin (1668–1733)
Jean Philippe Rameau (1683–1764)
Jean François Dandrieu (1684–1740)
Jean Marie Leclair (1687–1764)
German
Johann Schein (1586–1630)

Samuel Scheidt (1587–1754)
Johann Kuhnau (1660–1722)
Modern Suites
German
Joseph Joachim Raff (Swiss) (1822–1882)

Karl Reinecke (1824–1910)
Ignaz Brüll (1846–1907)
Ferdinand Hummel (1855)
French
Charles Marie Widor (1845)

Benjamin Godard (1849–1895)
Claude Debussy (1862–1918)
Russian
Serge Rachmaninov (1873)
Hungarian
Emanuel Moor (1862)
English
Eugen D’Albert (1864)

York Bowen (1884)
Scandinavian
Edvard Grieg (Norwegian) (1843–1907)

Christian Sinding (Norwegian) (1856)
Johan Halvorsen (Norwegian) (1864)
American
Edward MacDowell (1861–1908)

Arthur Whiting (1861)
Sonatas
(Before Beethoven)
German
Johann Kuhnau (1660–1722)

Johann Mattheson (1681–1764)
Georg Philip Telemann (1681–1767)
Karl Philip Emanuel Bach (1714–1788)
Leopold Mozart (1719–1788)
Joseph Haydn (1732–1809)
Ludwig van Beethoven (1770–1826)
Italian
Arcangelo Corelli (1653–1713)

Francesco Maria Veracini (1685–1750)
Domenico Scarlatti (1685–1750)
Giuseppe Tartini (1692–1770)
Pietro Locatelli (1693–1764)
Baldassare Galuppi (1706–1784)
Pietro Nardini (1722–1793)
Gaetano Pugnani (1731–1798)
Pietro Domenico Paradies (1710–1792)
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German
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Johann Cramer (1771–1858)
Johann Woelfl (1772–1812)
Johann Hummel (1778–1837)
Ferdinand Ries (1784–1838)
Karl Maria von Weber (1786–1824)
Friedrich W. M. Kalkbrenner (1788–1849)
Ignaz Moscheles (Bohemian) (1794–1870)
Franz Schubert (1797–1828)
Italian
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Luigi Cherubini (1760–1842)
English
John Field (1782–1837)
After Beethoven
German and Austrian
Heinrich Marschner (1795–1861)

Joseph Raff (Swiss) (1822–1882)
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Richard Strauss (1864)
Georg Schumann (1866)
Alexander Zemlinsky (1872)
Max Reger (1873–1916)
Heinz Tiessen (1887)
Hermann Scherchen (1891)
Egon Kornauth (Austrian) (1891)
Philipp Jarnach (1892)
Paul Pisk (1893)
Paul Hindemith (1895)
Erich Wolfgang Korngold (Austrian) (1897)
Ernst Krenek (Austrian) (1900)
Czecho-Slovakian
Rudolph Karel (1881)

Emil Axman (20th Century)
Hungarian
Franz Liszt (1811–1886)

Emanuel Moor (1862)
Ernst von Dohnanyi (1877)
Bela Bartok (1881)
Zoltan Kodaly (1882)
French
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Felix Alexandre Guilmant (1837–1911)
Gabriel Fauré (1845–1924)
Paul Vincent d’Indy (1851)
Claude Achille Debussy (1862–1918)
Guy Ropartz (1864)
Paul Dukas (1865)
Charles Koechlin (1867)
Guillaume Lekeu (Belgian) (1870–1894)
Florent Schmitt (1870)
Maurice Ravel (1875)
Rhené-Baton (1879)
Gabriel Grovlez (1879)
Arthur Honegger (1892)
Darius Milhaud (1892)
Germaine Taillefer (1892)
Raymond Petit (20th Century)
Dutch
Dirk Schaefer (1874)

James Zwart (1892)
Willem Pijper (1894)
Russian
Anton Rubinstein (1829–1894)

Georg Lvovitch Catoire (1861)
Joseph Wihtol (1863)
Alexander Scriabin (1872–1915)
Paul Juon (1872)
Serge Rachmaninov (1873)
Alexander Glazounov (1873)
Fedor Akimenko (1876)
Nicholas Medtner (1879)
Nicholai Miaskovsky (1881)
Samuel Feinberg (1890)
Alexander Tcherepnin (1902)
Polish
Frédéric Chopin (1809–1849)

Ignace Jan Paderewski (1860)
Miecyslaw Karlowicz (1876–1909)
Karol Szymanowsky (1883)
Scandinavian
Johan P. E. Hartmann (Danish) (1805–1900)

Edvard Hagerup Grieg (Norwegian) (1843–1907)
Emil Sjögren (Swedish) (1853–1918)
Bror Beckman (Swedish) (1866)
Wilhelm Stenhammar (Swedish) (1871)
Italian
Enrico Bossi (1861–1925)

Ferruccio Busoni (1866–1924)
Ildebrando Pizzetti (1880)
Spanish
Isaac Albeniz (1860–1909)
English
C. Hubert H. Parry (1848–1918)

Marie Wurm (1860) (Living in Germany)
John B. McEwen (1868)
Wm. Y. Hurlstone (1876–1906)
Cyril Scott (1879)
Arnold Bax (1882)
York Bowen (1884)
James Friskin (1886)
American
John Knowles Paine (1839–1906)

Arthur Foote (1853)
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Ernest Kroeger (1862)
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Mrs. H. H. A. Beach (1867)
Frederick Converse (1871)
John Alden Carpenter (1876)
Louis Campbell-Tipton (1877–1921)
Alexander MacFayden (1879)
Ernest Bloch (Swiss) (1880)
Arthur Shepherd (1880)
John Powell (1882)
Charles Griffes (1884–1920)
Emerson Whithorne (1884)
Louis Gruenberg (1884)
Marion Bauer (1887)
Chalmers Clifton (1889)
Harold Morris (1889)
Elliot Griffis (1892)
Albert Stoessel (1894)
Leo Ornstein (Russian) (1895)
George Antheil (20th Century)
Fanny Charles Dillon (20th Century)
Classic Concertos
German (Before Mozart)

Johann Gottlieb Graun (1701–1759)
Franz Benda (Bohemian) (1709–1786)
Wilhelm Friedemann Bach (1710–1784)
Karl Phillip Emanuel Bach (1714–1788)
Franz Joseph Haydn (1732–1809)
French
Jean Marie Leclair (1697–1764)

Jean Philippe Rameau (1683–1764)
Italian
Antonio Vivaldi (1675–1743)

Francesco Maria Veracini (1685–1750)
Giuseppe Tartini (1692–1770)
Concertos
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Ludwig van Beethoven (1770–1827)
Joseph Woelfl (1772–1812)
Johann Hummel (1778–1837)
Ferdinand Ries (1784–1838)
Karl Maria von Weber (1786–1826)
Ignaz Moscheles (Bohemian) (1794–1870)
Georg E. Goltermann (1824–1898)
Max Bruch (1838–1917)
Josef Rheinberger (1839–1901)
Heinrich Hofmann (1842–1902)
Ignaz Brüll (1846–1907)
Richard Strauss (1864)
Hans Pfitzner (1869)
Max Reger (1873–1916)
Alban Berg (1885)
Ernst Toch (1887)
Paul Hindemith (1895)
Ernst Krenek (1900)
Heinrich Kaminsky (20th Century)
Czecho-Slovakian
Antonin Dvorak (1841–1904)

Erwin Schulhoff (1894)
Vaclav Talich (20th Century)
Hungarian
Franz Liszt (1811–1888)

Joseph Joachim (1831–1907)
Jeno Hubay (1858)
Julius Major (1859)
Emanuel Moor (1862)
Ottokar Novacek (1866–1900)
Ernst von Dohnanyi (1877)
Béla Bártok (1881)
French
Jacques Rode (1774–1830)

Henri Vieuxtemps (1820–1881)
César Franck (Belg.) (1822–1890)
Edouard Lalo (1823–1892)
Gabriel Fauré (1845–1924)
Ernest Chausson (1855–1899)
Gabriel Pierné (1863)
Darius Milhaud (1892)
Germaine Tailleferre (1892)
Jean Wiener (20th Century)
Belgian
Théophile Ysaye (1865–1918)

Joseph Jongen (1873)
Dutch
Julius Roentgen (1855)

Dirk Schaefer (1874)
James Zwart (1892)

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Auditing Assurance Services and

Ethics in Australia 10th Edition Arens

9) Which of the following is not an inherent limitation of internal controls?

17) The primary emphasis by auditors is on controls over:

22) The essence of an effectively controlled organisation lies in the:

25) Management's integrity and ethical values include:

27) The most important aspect of any system of controls is:

40) Monitoring activities in an internal control structure determines that:

45) When the auditor's assessment of control risk is below maximum:

49) Which one of the following statements is NOT correct?

52) An auditor will use an internal control questionnaire as a means to:

55) The auditor can conclude that control risk is low:

58) Tests of controls are conducted when:

64) When a compensating control exists, a deficiency in the system:

66) Tests of controls are conducted when:

68) A transaction walk-through involves:

72) When controls leave no documentary evidence or trail:

75) If the auditor wants a lower assessed control risk:

87) Adequate documents and records is a subcomponent of the control environment.

90) An example of a monitoring activity would be reviewing complaints from customers.

117) Discuss 'monitoring activities' and give an example.

Wolfram von Eschenbach

Heinrich von Meissen (“Frauenlob”)

Guillaume Dufay (1400–1474)

Jakob Arcadelt (1514–1565)

Constanza Festa (14 ?–1545)

Claudin de Sermizy (15 ?–1566)

Hans Leo Hassler (1564–1612)

John Taverner ( ? –1530)

Andrea Gabrieli (1510–1586)

Thomas Tallis (15 ?–1585)

Jan Pieters Sweelinck (1562–1621)

Dietrich Buxtehude (1637–1707)

Samuel Scheidt (1587–1654)

François Couperin (1631–1698)

August Klengel (1783–1852)

César Franck (Belg.) (1822–1890)

Daniel Gregory Mason (1873)

Emil Sjögren (1853–1918)

Felix Petyrek (20th Century)

(Sonata da Camera, Sonata da Chiesa, Sonatas, Ordres, Suites,

Girolamo Frescobaldi (1583–1644)

Jacques Champion de Chambonnières (1610–1671)

Johann Schein (1586–1630)

Joseph Joachim Raff (Swiss) (1822–1882)

Charles Marie Widor (1845)

Serge Rachmaninov (1873)

Emanuel Moor (1862)

Eugen D’Albert (1864)

Edvard Grieg (Norwegian) (1843–1907)

Edward MacDowell (1861–1908)

Johann Kuhnau (1660–1722)

Arcangelo Corelli (1653–1713)

Johann Dussek (Bohemian) (1761–1812)

Muzio Clementi (1752–1832)

John Field (1782–1837)

German and Austrian

Heinrich Marschner (1795–1861)

Rudolph Karel (1881)

Franz Liszt (1811–1886)

César Franck (Belgian) (1822–1890)

Dirk Schaefer (1874)

Anton Rubinstein (1829–1894)