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Ch3quiz

Student:___________________________________________________________________________

1.Whentheprospectiveclienthaspreviouslybeenaudited,auditingstandardsrequirethatthesuccessorauditor
makecertaininquiriesofthepredecessorauditorbeforeacceptingtheengagement.
TrueFalse

2.TheCodeofProfessionalConductdoesnotallowanauditortodiscloseconfidentialclientinformation
withouttheclient'sconsent.
TrueFalse

3.Iftheprospectiveclientrefusestoallowthepredecessorauditortocommunicatewiththesuccessorauditor,
thesuccessorauditorshouldhavereservationsaboutacceptingtheclient.
TrueFalse

4.Inordertoproperlypreplantheaudit,theauditormustdeterminetheengagementteamrequirementsand
ensuretheindependenceoftheauditteamandauditfirm.
TrueFalse

5.Iftheinternalauditfunctioniscompetentandobjective,theauditormaygenerallyrelyontheworkofan
internalauditfunctionincertainareastoreducetheamountofexternalauditworkintheseareas.
TrueFalse

6.Allcompaniesmusthaveanauditcommittee.
TrueFalse

7.Theauditcommitteeisdirectlyresponsiblefortheappointment,compensation,andoversightoftheworkof
anyaccountingfirmemployedbyapubliccompany.
TrueFalse

8.Theengagementpartneristypicallyresponsiblefordoingthedetailedaudittesting.
TrueFalse

9.Therearefivegeneraltypesofaudittests.
TrueFalse

10.Materialitysignificantlyimpactstheauditor'sdecisionsabouthowmuchandwhatkindofevidenceto
gather.
TrueFalse

11.Materialityisbasedonlyonaquantitativeanalysisofthefinancialstatements.
TrueFalse