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Chap3 AUD

Introduction to Auditing

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19 views13 pages

Chap3 AUD

Introduction to Auditing

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mname7612
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Chapter3 AUDITOR'S RESPONSIBILITY “The fiprsetaion of Soc tment accondace with bc agpatle Souci porngsandnde nthe sesponliy of ‘be cents manegernest. The aor epoonby t Sesgn these prove reasonable surance of eteting material tiseutement 9 the fenacil tenants, The miners ‘nena fom L Be, 2 Fea, and 3. Noncoaplisnce with Laws ané Regalos ERROR The tum “ee” reer to intent! mista athe nunc semen ining testo fe mc oF Mba or ela niente undingeconds sd acon : +n near scnming ett aig fs orenight ‘emisoeepeton of es Mie in th spccn of een pce, © maup aud ree to tentials ooeo¢ move indies ‘moog management, those chaged with goremance, imple, o rd arse sching tee of decent it jo ep adraage Aoaph fen eaond Jey concep, the suitor i primary concened with 2 Types of Fraud There ee wo ype ofa . sce iy Moan lig om td FASO powing apd mantcements resin from isppopeston of aes 1. Fendulent financial poring sees (drone be Sencal statements to dc Semcon Ts ef fal 4 Nasipshtion, fiGeton o¢sstion of + Mapeetaon noe itentos emia of the elec of tanacons frm seconds or Soe 1 ecering of tection without ntact 4 Inteaonal miveppintion of essowerog pole 2. Misappropiauon of ater or employee hut aval the of an ey anes comme by ‘he enays employees Thi may sca + enslag ep “Tis pe oft af fee tlding resto dunn oder ean (he fc that tr nem aoe faeces Fea iavoves motivation to. commit and x perceived portunity to do so. or exe ene sah be Rested # sel companys sts ese ts artoee tes bejend hismeae Ai» mer of manent 'e forced maple the nna sams er metas ove aps rjc A peed operant {9 omit on may ext wha hes proper eons {fier smog epochs magne va ‘ternal conzrol can be easly cicumvented ‘aa ‘The pimu Goh sng udm eri whee! thewdaieg cane of mssteent nthe nice inten or watt igh ie mr my be ‘0 en porns od te be pees 3 ‘fen diel at impo forthe cor deen ‘atent pus a ater vg eae get, sch a acouing estimate andthe sppopite sles of accountng pieiples Consegueny the saditors ‘esponsibility forthe detection of aud ad error ‘Ssendally the same, 1 Responsiiity of Management and Those Charged “The repeobiliy fo the peretion tnd deeion of feud ad cor s with Bodh mangement ad tae ‘neg wi te gown f they a ar gud, PEA pu 1+ Management v9 exblsh «consol envionment {dc anplementnteral contol polices and frocedees drial scone nig ote, Ee Steen ad preven of fd nd ee “Indiv chaggd with governance catty ‘Senne the tg of a as secon et [nancial eeportng items and tat spropae ‘contre ae in pe Andi? Responsiiliy Ag em at of onc mate ee ere hctind ene emer SASATTDN re pon a ped epergn epee etad Tia cmon suena fe weet en mucatnens es ‘sme yer fea. 4b PLANNING PHASE 1. Whe pasing saudi, the suitor shoud Inte iuiies of management shoot he portly of wcrc duet ud sd Foe Sich nguin mayne Mangement asteumen of ks dato fend Cond eae ose he ie Agr mater enor or fsod that ber led se nor speed En at the ey inven, ‘het ai emer ove meflninmatio concern ther SF mtr mitten inthe Bonne Stoement esking fom employe faud ies, thingies ae altel te prov eflfoonatoe gang ie al ofa ‘statements a the fins satemests eulng fom manages fd. Acces the auditor shold als ingice of there inva in hargefgovrmnne eh eit ews on the adegucy of accounting 04 inv cona pt a place, sof fvad snd ext, and the lategeiy nagenese eens 2. The or sad aes he ik at ad cero ay cane he feast oni atrial settee, tne, SA-20 rapes the aor to spel “i ma mit ‘pos be fe” The fact ha ud aml once ea mae very alo dee. Nevers, nig the de ledge of the bine, the tadce may iy eset codons that provide an porn, a mare oF ‘cast commit fn, ov nde tht fed fay andy have occured, Sch event oF Condisons ate referred toa snd isle ‘Sete. Pa ek ct donot nce indeat he exiene of fd, ere a ‘hehe beep! nerertnces whee finde hve oot, Enum of Ed ee {aes an fn PSA 240 ae sett he edo the chapter, Jean about the incre ik of ei mentee de acd yee the nor professional jadpments ithe foliage 1+ These my approuc he au wih {heightened level of profesional hepsi ‘+The ar aiity nse con si leu hang evel gy be edeed ed the miter shuld be senate to the Shi ofthe management te ove + Thea ean my be seed iy pres say siti ‘gmat + Themiitoy my decide to comer Imager ction a pp Tiyan accomning” pol ately thong reed tine rermiin ad xe lan THsTING Puase 3. Dating cone of he at, he ad ray ‘enarer crac ta ony tt ath of ude For etme dee re dacipenis found inthe aceocning ‘eco enti or ming Sanat ink expe em manent Tn te Siete he sue sh perform, ts the audior shoud gir wht as man eed rom 4 eed ow enon peta Decne enw lyre an ent (ffm tatereats bot fad ny have ‘Seepioslenter sal Tr the sr bees the the mista ‘.ormay be th lf iad bf le ‘he noi sem al ‘orth ee Reeth mate to teapot ere fanaa sate ee she ‘hot eed and ae Frese Be isd tay, gen he porson of the ey pepe he aul bso hae Imps ober aspect ofthe ut ethic thae impleaions have been Megs considered Homevey the rudiordemcs mate fal ‘ox tas ben uae to evahiate nee te fet om finda stcement tata ‘uma hese sh + Consiterimpiction for ther apace of the adit peste the selaty of ‘ingen spin Dist the mara the apoio fare orsign with so sppeapente level of ta a tone level tows shove aes, + Auangtoobain rece determine ‘hte ters dn ten Pia hceeber and ia 1 Suggs ta he et comm with legal ‘usa about qctons of nw COMPLETION PHASE 5. The suditor should obtain « writen ‘een om he ht marge + etait efit toresnconced fea ment mene cperdby ene ig eh papa hcerees deggie ie esl cae hott vine A simu of sch es al bind oooh beware apt ie tas actor tothe sural Saat tng a or ‘Speed fans in mugen, Sh nap breaches nc oor te ee sana ofthe ak a he Bes enmers ay be may sont acmod ota CONSIDER THE EFFECT OW THE AUDITOR'S PORT 6 Whee te sudie beers ha mite or faud ens, be should teguet the ‘munaenee sere he Sua sees Otersse the autor el exes ued crsirese open, 7. Tete sere abe nate he eet of fand on he Sates uzemens because (Fain cote scope ofthe sues Simtel ete guy {or dic: Br opinion on the fica Pen ieee cst fhe ice ation fa ma i 42 somone ik tt taal miner Seal eens ing mn lc my Ate decd Tefr the mn dre of ‘atl enone in te sen ong fc fal ot ends ado ol, een hate ae eae wtp and estentil procedures of an audit. or Te ifoot eecngs md misetnentelig from feds higher tun te sk of et ecg “nny omen hae nt that find meyinvoloe topline actly csi cee dae cele gy “Alten feo et taron omer "umpteen bang eo atc Henn ot Pocus haar eee decreas tay bine Seeing ma oa apc Sow nerd ugh cali Furchermar, the kof the adr ao desing = rac manccment lng fom maniac fed BS grmerthen fer employee fin becise tone caged ‘wah goremance nd mage fen potion ‘hat umes he inte and nabs theo ove ‘he rnaliyenashed convelpsedies Carvin ees ‘fmnagement may bens potion 9 oer cont ‘procedures design 0 pve sine En by other mployees, fr example by dieting subordinates to ‘eco uamacan need ort conceal hm. Ges ts poston of authosty wats an ena, manage tte et er ec employee oo meng ‘robe th hep to ait management earying oot ‘ad, with or mtiowt he employes kone 4 NONCOMPLIANCE WITH LAWS AND REGULATIONS Nencomplasce es to cts of omison oe common by hes ig ule, cite tention of wisest aes ak ye the prevaling hws ora Soch Teele natesons ened int oF the ase of the eary or ony Deball by as manager employes Comoe empl cae| + Tarension 1 Voto ot evant proseion Ines nse dig of seuties sa Managements Responsibility This mangement sesponsiliy wo ese tat the en's Cpeenons ate condocted in accordance vith lnws and ‘Spuaons The seponti Toth preven nd deco ‘once Fan wah sengment (PSA 250) ‘The flowing pote sd proces among oes may sist management in dchatping tr rerponsbites forthe Proven a deen of socom 1 Mai lp epiceerzandeniuing tu opeg pce me deed 6 meet therein 1 Insmaing an pest ppp yt of rat cael + Developing, policing and folowing » Code of Conse 1+ org employes prope ined sad undetand ‘Me Code of Canc 5. Dalal Account Book fierce * Monitoring comple wih she se of Ces sa ting speopetely ‘omy wh 1 ngtging lege advisors anise gure + Naini eter of pita ws with wh the cotta to copy win para ny ae + seecd of empl 1m ares enti, shee polices and procedures may be planes by aging appropri a8 ‘Besal aud fonction an nat cme 1 Ancitors Responiniy Aa aul cannot be expected to dtc omcomgance ‘eth al hw and repltons Neverthe stor ‘oul ecageie tat noncompact yh thos and ogo enya ct the Basch PLANNING PHASE 1, Imad to plan heat, he toe soa ‘ad.zgaltry amet apples othe yan the nde a0 bow the ey Sopp with ht Eames ‘Yo ona de gener andes of avs apes the autor wuld cna: + Usethe exiing nowy ft ei Joy ood tines al Assouring Books PH Kinet ere ae of management concen ty Iga eign aa proces rpg cota Te wh aw 2 pons tothe veo of mange “Pare be expected (0 bve Pgeenl fle on th open of the ei Desa 1 pais ot . i Paccture edopted for Menyig ESandng and accounting fr Bignon Shine a ses + Discuss the legal 208 regulatory fronceck wih autre of Sobsis ‘other counts (for example, ithe ‘bony reed co adhere 00 the [evres sepoations of the pare a) Abang he gen undestanding he ‘Det stonld desig peacedres to ep Henly insances f soncompliance ei hove Inws and reglations "where oncomplntce should be coosdeved whet epee Cent sei ca Ing of agent a 10 wheter ‘beens is complance with such es ed pons. + Inspecting corcespondence withthe lerorcnaingrteplay ates Pera Freee Thera abo digs peetins ‘bia ace pprpeat i rience about compliance with thove Inns aed ‘elson grey cgiey on {2 have an effect onthe determina of ‘atti sents ad dona ca 8 TESTING Pause 4 When the autor becomes aware of ‘eforatin conetings poe stance acomplace x sated ct 42 shingle a fet he ‘teemanes whch tha exceed, aed ‘lint oder alarmaice to elute the Bowl eft onthe financement ‘When evaaning the porte tact othe facil sate mao conic +The pote! fin consequences, sch fins, pee, ange ct gf omromatn of tae eed liacontinuation of operstiont and igen + Whether the potential financial nang ope done + Whetner the potential Sane meuniere st (puesto eno pica ye Souncal stemeat, 5. Whee he auditor Believes there may be oacamace te ub shoal decent the. findings, discuss them with ‘management tnd considertheimpiation Soiepess ee tree al Acsoung Books PH fees COMPLETION PHASE 4 The auditor shoud obtain ve rns hat nares Be Stipe tad al know sta pene “Cacia ihe a pie tn Shey aft he ana tec CONSIDER THE EFFECT ON THE AUDITOR s beroer 1. When the auditor believes ha thet is races wor a ep at ‘rca eg the nocd Panmeny be ‘Toker de mnagerene ore Tec sees Oervng + gud vee opi be be. 4. ita wpetiiaton he pele tena fos cltaning esos spppae ete te enlante fetof rancmptance th Iewranl lens the adoro ses led Span ea decir of oon ‘a ed bj to he world ta ne ‘Sal ineonen fe Sone Sateen Satbeceoced eeu het cl I pvooneinaocone win PSAs Tai ger ‘rl teed to mater mistementsfesuking om {escnpiene oh hand spose + There we may laws and teguitins eng pschaly othe cperntagenels a een ak Trt soars ea eco he Enc stent tnd se not tape ye ‘ona nema ome stn Ao fmt encom i a aise oma ‘emer Het andor do oto ‘lt pees ec enconpame ao Pare: fiesta Gacilstemess en fea ees fcc ats pc Rpg tc “may have occurred. = encom pce my invle cont soe wo pestis atch we cane, fp sere et ord atactonn see range eerie ofeantoh orient mapas ‘elogmade toe sater amples of Rsk Factors Relating Misttement ample Relating NG Resuking “The iad it cto det below aes of ars ‘pal fied by wor sana ng: of eters omer, ‘Re fan rk facto Intel below ae al xa oe i of ‘tee for are ly to be present nal sun no the at secesaly complete. Furthermore the auditor eiccees [ofesional judgment when coondciing Grad sk factors SSdridualy rin onbuon nd wheter teatpeic ctl ‘Sete the sk Fino Risk Factors Relating to Mixnatements Resting kom Peaudlent Fes! Reporting Fad Gk factors that elite w setntenents ening fom ‘ull ane reportage be peda Flom fe stepones 1. Managements Chances and Infisence ore the (Cone Earicament 2 Indy Conca 3. Opening Charest Finan Sabi, «guano la Ie i Tevet ou bow 1 Frawd i Fry Roe to Mnpment Carats ang Tanne Coins, “Thee fed sik tnt pertain to macagement abilities, remus and state eng "9 tral conta the nani poring process + Thete ic motivation for management so engaze ia fade incl epoting Specie netors might = Asigtca pondoaof maoegemest compeantin {2 spend by oovten sock options or other Incense we of which conaagen pon the enti acheving unduly aggressne tages oe open cet, unl poison or ash awe = Ther beste fetes famine runing orieming the en kpc oF mings tend though the vee of aptrealy epee seconang pecs ~ Muagenest commis ost crater ‘he pare osha speat be w ‘grote or day uve eet = Managemeat bas an interest io pormiog ‘seperti mean 0 minimise npn ama ‘over nosed ten Pera frst + There i Glue by management to daply and Cote an appre attade rg ‘conta aad the financial poting paces" Specie = Management doe not fective communicate aad support the entity's values or sthicn, or manage Communicates iappropeate vs of cir ~ Macageenc is dominated by a ag penton or 4 smal groap witout competi contol sch ob elfective oversight by those chatged. with ppremace Managemen die nt monte gticantcontle degen ~ Management fis to cosect haown masa vreskntnes tera cool tie tse ~Masageneo se und ggreene Seana ages fad expec for open pesoand Management apes gift dined for equator swore, = Management continues to employ iefective segunng, nieces techasley ce ite adeing al + Non-Goacihmangement priate exces not ‘epicoceipad with te seecoonofacounengpene es (ibe deeemiaoon of pues estates, + Theres ahigh aumoverofmangemest coun obo embers fierce — + Therein sone dans berweer mnie he tanece onpeiorw salce ese ad inde te flowy = Frguer pte with he ae pede ‘elon eetating ig ot ptng men revo Ueda on He Hi thing ‘ntemonable time consritstegdig “Completion ofthe ai or the vance uh tors ep ~ Foe ical estas on the uit ‘oppropiny Uni te srs sc ope te information, ot init be sur by femme effec with hoe charged th eremneee = Decimation wi fhe audier,capecll iavavieg attempt lamer Se vnfe ote soorh Taare aon of wees Dw wen, cn fins he ey oe management lepine “eleoon of vec lew + Thecoporte greece suc nearly Erie. =A tsk of members who ae independeat of el te atention being pid ko ani epoig tee nd he nena era ‘ans se charged with ore ree lesen ty ad Risk Fo Rain indy Conon: ‘Tse Fina ik facie the econ el ply ‘evitoaent in wich the eau myosin New ac unig star or tpt regent ‘oul pair he Beane tay or pofanay of the A high dogiee of competition or makes suction, compared by decning emgae + Adenine vith iscrensng snes fies and sigan dedi i eastomer demand. + Rapid changes in he ny ach ahigh very to rpldly cheging technology or pid product rnd ik aos ing Oeming Chom end a Stay “Thee fina sk cto pint the eta comply le nts in nace teeny ean conce, dis pofiabiey + Taal to geet at ows frm creo le ‘eporing eine ari row Signa pense oobi dina cesar twany compentve, comeing te Ena posion of the ney ferluday sno oe Kunde o Eocemajor freee i devel or pial epee + Asset, Libis, revenues of expesses based on ‘Ggncen emacs tat avlre waa subjective jlpmens runt oF ute ject 0 pret Pa freteee rn peti i NA it Sets Socotra ince ope erie Shed clans ide mm ecnpli tect samuoents med or bigysbpetne ato st ‘hielo sitcom oan 9 Sidra + Sian related pay tantacton wich ttn ie ‘riary couse of bane + Sica sted pay astns whith cota tae andi by stir + Sigiian, oust oe highly complex tintctions (pec those ose to yen) that pose ea petions concen oe ft * Signe mk outs of ebay of Sch pe creerermeritreonratared pombe edocs + iy cmp pinion se ioking ton ortega oe Sen com capes ee et =n + Dita iit itn pce pesos) centoling the ety 4 + Una spd sovth poe, ee 4. Mstakes in the appean of th acrountg pails Ste es dig eon Mbiterprettion of ft tat exited when Gani ststenents wee popu 4 Miappropeni of wet ot pou of et 28, Which of he flowing i ene of eens Sn pening? 2 Company aageent change ive cout gad ‘vests nda ventory he undesany om good old | The weir der estome payments pemon Ave, concealing his aeons by debi 25 expense count ths onerang expenses An omploee ses mma tk fo the companys Deglecs to scten them the cost ie tepid a ondasous opening expense. 2 Aremployee ome wo ey to record bank mnser tocovera et borage 2). Which one ofthe allowing tems elas the ebeztng of recep? 2 manipalion 1 mivepesention : Sa < ceopeaise “i, Whi ofthe Fovig sateen best ecb 4 ae Toputabay odetet ors an a? neers wet the Zk Uh 0 2d fag ‘ney eure he finan ere CONE Py ‘Miveccmets ed shoul! deg the S020 pore nase moors of detecing er dF say ‘Neotel the Gane statement [As tador i rpomnble © eect mate cr ‘mo renpostly to detect mre fad tht we cea tough employee eallsin ox mansgenen ‘rei of the tered conga suet ‘Anaoor bar a respocaby to Jvc ences ad ud Sales sly pocedses ots of tne ‘oa comes cxsing renal rade ene to supet hi the Gane socement ese matty rate 4 “Anssdeorhs no esprit and a ‘eenme anodontia ue ads st Jor at cesar» ance connection with the aut of fiance statement a0 indent aur coal be veponte fos xr to act tel ad stil sping echique wee tot we th nade gener 1 the andr pase he on aggre nee ‘com prong imp att the or aed ‘edema coe reeren the ese 2 daothip between heres the fenud was pespettated by one employee who ‘tounvened th engine eat 32. Ao ute hold ecg that he apie af aig [oceducs oy proce evel mater indestng th oo of eto tu and ete sa en and ptr te eapaenet wi an ate of gia elm te eapagcnent wh an aide are: fase 1B Notdepend on inte cnuning coal exes that te dele to prevent os deve os os aed Design ut es to det usec earacone 4& Exthd the workout mat rconled utechos nd econ ofan en 23, "Thessdoe dhl ot asi hat maageneat dahon ‘bt the pont of wea tant be anaes Thr soanpicot 2 Unpefeona etace 8 Antninde of peta speci © Ducaigence homes 4 Renonabie nse 3 Profesioal doc to pom Prion epi gi in poe 2 Ianoapetve Sean 3 Unbetering 35, Profesional septic dee tat when manages mie ‘ogc en a 1 Rogue that he neers be ow weg, 1h Dinepud the statement teen ow ofthe teniyes © Gonroborste the a 36 Which of the Slloning sate i no te? 2 ls uly et for the uo 0 socove ad han 1h Te year for te autor wo uncover ene han ce Thenudiog exponsiliy fr the dentin of edad sorb oiay e 4 DRy Tent dag proces wcrns od cote tha could say afer the Biwnca a oe ». . a 1 cmpuing management avd wih employe fn, Podtr a gto dove te Cau sare oe muse aud Because ADAP: ‘Shrenoy mow ecpine ian empl sre mange id en of mage ‘Bip oer cing tr cot eae fr emplyee nad boas ofthe Bebe ine [Et among te colar were 4a arene fo eeu ofthe ger mer Teper nthe omiation. “Teens tk ype ofmisiement to eet oudbase “The ovecoing of acmctons ‘The mmconing of tancsons, [eco mnogo subse eke pry recoble Rarer emplyts cle isfy doament, he chance {sonra ct oul encover sch tm neweg wen lo en ah fa aaron a rin corde wih using ‘niu, whch of he fling woul the ono La i cers poting ofeordednacons ued ign on pi heck etd neti cal Mag ndtr ms oppo dane ones ad de toltor pened Sstentive deal Conk nodes > ‘pened dae : 1 Ons astm wee fume tecomplane wt wr nd spun Morpenion of an ae errr Reirson 12, Which ofthe faving ssenen seamed? The spony for te pve el dtain of fed cones wi agen 1e Temi sntsodcam bl poner he Aeteaion of find or ewe i In pig ans tno stu ses he tht aud er may ene neal se ‘oni mites! tae 4 The ol tot dtc atl al ih tan te sk of aot etecang maaan sey fromenoe 1, Which ofthe follosng sutements abou ved or ee it A The oes ot nd cnn be espn rhe rvendon of fd ye ee ‘The ssponsy forthe prevention snd detection of feu ad enor ith geese ©The sor soa pw peo he ae wi atid of peolesonal shen coating thet, coon or events maybe ud ht fad ter 4 Theetnd of detecting nt ny igh Chao deeng ee ‘A apelin» fain teens asd which of the ‘oling woud a ado la ly sore? flaca cock 1b Cormpliace withthe applicable Gnancia epontng ery Gul of anigenea’ bin cos, bso of te etl sateret smear 5, Whi of the ening not an amanince at de stirs (prevethe pues wha sone Hence A atts know how the moun and dns the rani stn were pode 1. Atco: gic rence the acl teens PoE Stertaerto com ns * assurance in the form of opinion, #8 whether», Reese reel oe ley wth PERS 46, The ik at desing mater stnterent ei iy Ted is gre than the sk of rot deli» maven) tree ing fom eo, because he autor dg aly poceares to eet rate ator but no pres Me desgoed dete: ray fim 1k Fd nny aver ae desgod to core sch a calls, forgery or delete fare ro end ‘¢ Thepfeonl sind donot ee the dears Seer nfermatin ta indie of fad. 4. ithe apm ofthe management 0 dee ed tthe staors poring h coined ly te (7 hen pacing »Besnil etement set aoe se piel py we et om mena © eet Derek 48 dis of nancial eens ae degen ane ering sttenac do Ems Fuhleot—Miappropcason Siac sponge atte a Ye ay Yer ove Ye Ns 2 Ye Ne Ye aN Ye Ne ST freeones 49, Which ofthe sown term "fina ak fron” 4 Bacto whose presence indates tha the sik of fils best deere what mae by he 18 Factor whose presence often has been otneved i ‘Sources whew fn hs once «Flo hs psn an non pled muti procedures - Frc tines nal onl wetsee SO. At which sage) of the ai my ek crs be ini? — being Condacing Passing undestndce work a Me Ye Yer Rove Ye No 2 Ye xo Ne Ne Ye Ye 51. Whith ofthe folowing ecg fh aoe thts ‘be comidered when sein sl of mniement aang From monppopiiaa of ee? r E : © ' J 52 When coder end ik eters sng 9 manage Se Rint bee roel ed ow ts NibincS natpcocars peop wise a ganas paca act eps Sones tetany oo Ea ree oe ich ote fig ely be poe 7 andizocs assent thatthe risk of matetial mitaterncy, SoS itt carne often a Con of wry wean tno a ve RSE tl pee ther dh iy oe cc Regus that inventoses be counted pio 0 yearend. Refsnes nose abctoe diffe de sostoaior neu Sopenetneycomt SA. Which ofthe following chatter most ie Wout Inagite an sara concen shoot he sk f itor imonpalton of fence event? tumor of eto sconting pron ise 1 mies seccadypchned onl sharer ofthe igs sone & Manigement ples subunal emphasis on esting eine popes 4 There of ange i the ents ase soe 55. adv wo commic iad oy leo ocae ‘heer and ako bave sa a ae — bow ~ 2M Ye tom N 54 Which ofthe ftowing mex Bly to become wk ‘ter eng sede wna epg? ‘Deenttoe of raragenent by wp exe lage anoutof ch precesed [Negus espera Sol high eo en ens ee errr feet cane ‘Which ofthe following ont Kel be psa repent aud ma a a” Fe Cepuatetion ot reps ond propery pln at upon Trproper vem eupatn Improper vee expe Ieredacson of guia new ps 58, Which ofthe folowing condos vets wl et ely Incr he ak of fo ea? 2 Questions wih reps to competence oat of seacagenet, Usual presses white ea © Uo! tanachons Tack women ex 59. Which ofthe owing condos denied ding woth ‘os sc en IY lc te wns et of the dk of miata de wo 1 "Chea for ngnteant mounts ott tear end 1h Comper ened docamente © Ning desman 4 Nearer suing jot eis 60, Whi ofthe ling wou et ly 0 sgt a teckcethat the cath Btls ave teraly ee Sha even diy in ppg ty er fan reac | Noninst dees no conceal inte coil ‘ence tat none aoa Dif elected the eatomer? cone ples 4, Thee hve bee wo new cote tient 6. Which of the ming canes wou aut conde beter mater misses Tai ene cnet? The take wich the ely opeterdeciing © Theeisimiequsworkigepial do deci 4 Seporting toes that shold be sey oma frequen no ped when guested ~ (62. Which ofthe fll camsnaes woud ast ke use itr a conser beter mater abatement ens fr The turnover of senior aeeousting persone! ‘eceptonal we 18 Manngeear paces substatl emphais on mesing ‘peng proctor. Therese spc unl nections nee yarn ‘Opening nd ming ders se dort soe ron (6. Which ofthe fewing cesta moet Hely wo ne sate bbe ft acl scenes el ys fap see a Operting tel Sane dco re domed by ep 1 odes ofconpute gested easacions ex feet sor ead oe i ‘© Thechi ancl offer dor aetsgn he marge ‘epmsntion ew the dey of the sess heen —— 44 Ther wee banal yma fr eves ht ‘seein whos ey prided 64, Wich ts tng codon wk iho te osname {hediet quoon whee maa otpeeae ed 2 Te secon peti ne i Dittence tit berween come scouats poring sary mnt Ramses eset tyre opt documents. ‘hee Sse cage of sis bees ee eet Rctecosserestn oom 35. Which ofthe flowing chains mvt ily woud ‘eight an audios coscen sun the sk tera spent ys Sal ene ‘The experiencing dig csr ‘Thee of dung ia the nity try se © Bank ecnclaton stem ul de ar dpe 4 Tgupment often soldat «ls before beg lly deprecated (4, Which of the fling contions or evetsincenes the ie keer? 1 Managemen duo by wre aida (6 haere pen cages ot ante el eae Theses sige low seme of eer aeoang 4 Theeaty doc ot ener nel contol dfs sare knw a (7, AMof the folowing conditions ae iene of pose ote on an calf cop rte indany a ch the ety penis ecing thee madegute wocing Spel doe vo deci socioorosespesen Thecntm ery ato one orf pds Tine nuiansod pkg ening of he nang prea (8. Wich ofthe foowing ot toe oven pose ted ie ei 1 Sopee memes of ce ud team les lovely lyme spon gme ‘ite pseu not poco (ly cated perros o he egegrment Pace increased nphasiaom the audit of eject ‘hmacions hes dn subjere cin Pe — © Dasing the couse of a aul engagement, the CPA dco, spect cicumsance ht his te beet eos ‘aod that has » mater effect on the financial sateen ‘may have occured [nich eat he CPA shed 2 Tey pent he cd ele nd te 1h Acoma tn the cee urtand dha he otingy Sri seta dng Sie ay ‘© Tesfosm appropiae modied a atonal proce, 2‘ confan sr dipl te nator spicon 14 Alter ang he clan of thi Ending tgs ht invetgaion be made to cover wicher fd hain fet eceased 70. Wan aaitebeeve tht leona ed ein sur shuld oo 5 Contr the mption: ad dus the mater wi ‘pfepente lah of mangement Th iegaton xe Ho Jeeoue wheee ren or hd bem a cet a

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