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Chapter 6: Audit Evidence
Post-Test

Select the best possible answers for each of the following questions.

1 .       Analytical procedures are usually  



2 .       Evidential matter is generally considered sufficient when  



3 .       Physical examination is not an objective means of ascertaining an asset's  



4 .       The extent to which analytical procedures provide useful substantive evidence depends on  



5 .       A major benefit of computerized analytical procedures is  



6 .       Which of the following audit procedures would provide the least reliable evidence that the client has legal title to inventories?  



7 .       Which of the following statements is generally correct about the competence of evidential matter?  



8 .       An example of an analytical procedure is the comparison of  



9 .       An abnormal fluctuation in gross profit that might suggest the need for extended audit procedures for sales and inventories would most likely be identified in the planning phase of the audit by the use of  



10 .       Audit evidence can come in different forms with different degrees of persuasiveness. Which of the following is the least persuasive type of evidence?  



11 .       Which of the following presumptions does not relate to the appropriateness of audit evidence? 



12 .       Which of the following presumptions is correct about the reliability of evidence? 



13 .       Of the following, which is the least persuasive type of audit evidence? 



14 .       Which of the following types of documentary evidence should the auditor consider to be the most reliable? 



15 .       Which of the following statements is generally correct about the appropriateness of evidence? 



16 .       In auditing, "the degree to which evidence can be considered believable or worthy of trust" is the definition of "persuasiveness of evidence." [Hint]

 
 


17 .       In auditing, "the degree to which the auditor is convinced that the evidence supports the audit opinion" is the definition of "competence of evidence." [Hint]

 
 


18 .       "Documentation" is defined as the auditor’s receipt of a written response from an independent third party verifying the accuracy of information requested. [Hint]

 
 


19 .       In auditing, "the rechecking, by the auditor, of a sample of the computations and transfers of information made by the client during the period under audit" is the definition of "analytical procedures." [Hint]

 
 


20 .       The audit procedure "re-foot entries in the sales journal to determine whether they were correctly totaled by the client" is an example of an analytical procedure that might be used during the audit of sales transactions. [Hint]

 
 


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