Exam 10: Substantive Tests of Transactions and Balances
Exam 1: Assurance and Auditing: An Overview47 Questions
Exam 2: The Structure of the Profession17 Questions
Exam 3: Ethics, Independence and Corporate Governance40 Questions
Exam 4: The Legal Liability of Auditors Part Two: Planning and Risk24 Questions
Exam 5: Overview of Elements of the Financial Report Audit Process72 Questions
Exam 6: Planning, Understanding the Entity and Evaluating Business Risk44 Questions
Exam 7: Assessing Specific Business Risk29 Questions
Exam 8: Understanding and Assessing Internal Control Part Three: Tests of Control and Tests of Details79 Questions
Exam 9: Tests of Controls59 Questions
Exam 10: Substantive Tests of Transactions and Balances84 Questions
Exam 11: Audit Sampling Part Four: Completion and Communication65 Questions
Exam 12: Completion and Review29 Questions
Exam 13: The Auditors Reporting Obligations Part Five: Other Assurance Services57 Questions
Exam 14: Internal Auditing25 Questions
Exam 15: Auditing and Assurance Services in the Public Sector21 Questions
Exam 16: Other Assurance Services and Advanced Topics40 Questions
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To determine whether accounts payable are complete, an auditor commonly performs sampling procedures to test whether all merchandise received is recorded. The population of documents for this test consists of all:
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An auditor analyses repairs and maintenance accounts primarily to obtain evidence that:
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An aged trial balance of accounts receivable is usually used by the auditor to:
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An auditor would be most likely to learn of slow-moving inventory through:
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