CPA Exam Review Auditing Attestation Module3 Evidence参考.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 6. Which of the following procedures would an auditor most likely perform in auditing the statement of cash flows? a. compare the amounts included in the statement of cash flows to similar amounts in the prior year’s statement of cash flows b. reconcile the cutoff bank statements to verfiy the accuracy of the year-end bank balances c. vouch all bank transfers for the last week of the year and first week of the subsequent year d. reconcile the amounts included in the statement of cash flows to the other financial statements’ balances and amounts. Module 3: Evidence Questions * 6． Which of the following pairs of accounts would an auditor most likely analyze on the same working paper? (A) Notes receivable and interest income (B) Accrued interest receivable and accrued interest payable (C) Notes payable and notes receivable (D) Interest income and interest expense Module 3: Evidence Questions * 8． No deletions of audit documentation are allowed after the (A) Client’s year-end (B) Documentation completion date (C) Last date of significant fieldwork (D) Report release date Module 3: Evidence Questions * 9． Audit documentation for audits performed under the requirements of the Public Company Accounting Oversight Board should be retained for (A) The shorter of five years, or the period required by law (B) Seven years (C) The longer of seven years, or the period required by law (D) Indefinitely