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Exit Exam For Accounting and Finance PDF
Exit Exam For Accounting and Finance PDF
Exit Exam For Accounting and Finance PDF
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1. Which of the following is not a type of financial statement audit analytical procedure?
A) Trend analysis
B) Ratio analysis
C) Regression analysis
D) Sampling analysis
2. Which of the following is not a type of financial statement audit report content?
A) Auditor’s responsibility
B) Basis for opinion
C) Management’s responsibility
D) Auditor’s qualifications
3. Which of the following is not a type of financial statement fraud risk factor?
A) Management override
B) Complex transactions
C) Inadequate disclosure
D) Ethical culture
4. Which of the following is not a type of financial statement audit fraud risk assessment?
A) Risk assessment
B) Fraud brainstorming
C) Fraud triangle analysis
D) Fraud detection
5. Which of the following is not a type of financial statement audit fraud detection method?
A) Data analytics
B) Whistleblowing
C) Forensic accounting
D) Sampling
6. Which of the following is not a type of financial statement audit sampling risk?
A) Sampling error
B) Nonsampling error
C) Nonresponse error
D) Sampling frame error
7. Which of the following is not a type of financial statement audit materiality threshold?
A) Performance materiality
B) Planning materiality
C) Detection materiality
D) Tolerance materiality
8. Which of the following is not a type of financial statement audit procedure risk?
A) Detection risk
B) Control risk
C) Inherent risk
D) Sampling risk
9. Which of the following is not a type of financial statement audit evidence reliability?
A) Relevance
B) Sufficiency
C) Competence
D) Objectivity
10. Which of the following is not a type of financial statement audit documentation requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
11. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
12. Which of the following is not a type of financial statement audit evidence documentation?
A) Workpapers
B) Audit report
C) Financial statements
D) Audit program
13. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
14. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
15. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence
16. Which of the following is not a type of financial statement audit evidence documentation
requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
17. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
18. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
19. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
20. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence
21. Which of the following is not a type of financial statement audit evidence reliability factor?
A) Source
B) Nature
C) Timing
D) Purpose
22. Which of the following is not a type of financial statement audit evidence documentation
requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
23. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
24. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
25. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
1. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence
2. Which of the following is not a type of financial statement audit evidence reliability factor?
A) Source
B) Nature
C) Timing
D) Purpose
3. Which of the following is not a type of financial statement audit evidence documentation
requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
4. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
5. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
6. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
7. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence
8. Which of the following is not a type of financial statement audit evidence reliability factor?
A) Source
B) Nature
C) Timing
D) Purpose
9. Which of the following is not a type of financial statement audit evidence documentation
requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
10. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
11. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
12. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
13. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence
14. Which of the following is not a type of financial statement audit evidence reliability factor?
A) Source
B) Nature
C) Timing
D) Purpose
15. Which of the following is not a type of financial statement audit evidence documentation
requirement?
A) Audit trail
B) Audit program
C) Audit report
D) Audit evidence
16. Which of the following is not a type of financial statement audit evidence source?
A) Physical observation
B) Inquiry
C) Documentation
D) Opinion
17. Which of the following is not a type of financial statement audit evidence corroboration?
A) Confirmation
B) Reconciliation
C) Analytical procedures
D) Recalculation
18. Which of the following is not a type of financial statement audit evidence testing?
A) Substantive testing
B) Test of controls
C) Compliance testing
D) Judgmental testing
19. Which of the following is not a type of financial statement audit evidence evaluation?
A) Completeness
B) Accuracy
C) Sufficiency
D) Independence