September, 2022
The method of sample selection where items are selected at a constant interval or particular pattern is _____________.
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September, 2022 ATS Part III Principles of Auditing and Assurance Past Questions
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September, 2022
The evaluation of significant deviation from predicted amounts or inconsistent relationships with other relevant financial information is __________________.
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September, 2022
The maximum deviation from standard that an auditor is willing and ready to accept is referred to as ______________.
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September, 2022
Audit procedures applied by an auditor where every item has a chance of being selected to represent the population is known as ____________.
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September, 2022
When an auditor plans to engage an expert in an audit assignment, the expert’s certification process should be evaluated to determine his ____________.
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September, 2022
Verification of debtor balances where the auditor writes the debtor to confirm the details of sums shown as outstanding in the records of the debtor is known as ____________.
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September, 2022
The audit procedure process commonly used in obtaining audit evidence as to the authenticity of the account balances is known as __________.
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September, 2022
The type of audit procedure used to obtain audit evidence by monitoring a process or procedure performed by others is known as _____________.
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September, 2022
All information gathered from an audit assignment and used by auditor for the bases of his opinion is ____________.
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September, 2022
The contents of __________ are usually information relating to the audit of a client for a single period.
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September, 2022
The documentation of the procedures applied, information obtained and the conclusions the auditor reached in an audit engagement is known as _________________.
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September, 2022
The system of audit used by the auditor to focus on the high risks areas of a client’s business instead of performing detailed audit tests is referred to as ___________.
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September, 2022
The process of deciding in advance, the overall audit strategy and guidelines to follow in obtaining sufficient evidence and complete an audit effectively within the specified time is _______________.
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September, 2022
The guidelines issued by a professional body on the moral duties, values and obligations of its members is known as ___________.
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September, 2022
The Council charged with the responsibility for developing and publishing accounting standards to be observed in the preparation of financial statements in your country is _____________.
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September, 2022
The principle that oblige auditors to be honest, fair and truthful in their dealings is _____________.
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September, 2022
An auditor provides many assurance services. State TWO assurance engagement services an auditor can render.
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September, 2022
One of the functions of the audit committee is to liaise effectively between _________ and the external auditors.
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September, 2022
A unit of an organisation saddled with the appraisal and control of its operations is known as _______________.
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September, 2022
The procedures required to conduct an audit in accordance with International Standards on Auditing (ISAs) necessary to achieve the objective of the audit are stated in the ___________ paragraph.
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