第13版)Solution_ARENS_Auditing13eChapter 2.doc

Chapter 2 Multiple-Choice Questions 1. Which one of the following is not one of the three General Standards? easy a. Proper planning and supervision. a b. Independence of mental attitude. c. Adequate training and proficiency. d. Due professional care. 2. Which one of the following is not a Field Work Standard? easy a. Adequate planning and supervision. b b. Due professional care. c. Understand the entity and its environment including internal control. d. Sufficient appropriate audit evidence. 3. The General Standards stress the importance of: easy a. evidence accumulation. b b. personal qualities the auditor should possess. c. communicating the auditor’s findings to the reader. d. general supervision of the audit. 4. easy The generally accepted auditing standard that requires “Adequate technical training and proficiency” is normally interpreted as requiring the auditor to have: a a. formal education in auditing and accounting. b. worked for an entity similar to the entity being audited. c. independence in mental attitude d. a graduate degree in a business field. 5. (SOX) Members of the Public Company Accounting Oversight Board are appointed and overseen by: easy a. the U.S. Congress. d b. the American Institute of Certified Public Accountants. c. the Auditing Standards Board. d. the Securities and Exchange Commission. 6. easy Statements on Auditing Standards provide auditors of privately held companies with ______ guidance regarding the conduct of financial statement audits. b a. fairly extensive b. some limited c. practically no d. specific and detailed  7. easy Which of the following statements most accurately captures the intent of the standards of field work? c a. Field work standards are primarily concerned with personal attributes necessary during the conduct of the audit. b. Field work standards provide extensive guidance regarding the conduct of an audit. c. Field work standards are primari