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1、AuditingAssuranceServices15e(Arens)Chapter9MaterialityRiskLearningObjective911)IfitisprobablethatthejudgmentofareasonablepersonwillbechangedinfluencedbytheomissionmisstatementofinfmationthenthatinfmationisbydefinitionofF
2、ASBStatementNo.2:A)material.B)insignificant.C)significant.D)relevant.Answer:ATerms:FASBStatementNo.2ProbablejudgmentofareasonablepersonDiff:EasyObjective:LO91AACSB:Reflectivethinkingskills2)Thescopeparagraphofthestardunq
3、ualifiedauditsreptstatesthat“…thestardsrequirethatweplanperfmtheaudittoobtain________assuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.“WhattypeofassuranceisgivenA)ImmediateB)LimitedC)ReasonableD)A
4、bsoluteAnswer:CTerms:TypeofassuranceprovidedDiff:EasyObjective:LO91AACSB:Reflectivethinkingskills3)Auditsareresponsiblefdeterminingwhetherfinancialstatementsaremateriallymisstatedsoupondiscoveringamaterialmisstatementthe
5、ymustbringittotheattentionof:A)regulats.B)theauditfirmsmanagingpartner.C)theclientshareholders.D)theclient.Answer:DTerms:DiscoveryofamaterialmisstatementmustbringittotheattentionDiff:EasyObjective:LO91AACSB:Reflectivethi
6、nkingskills4)Determiningmaterialityrequiresprofessionaljudgment.Answer:TRUETerms:MaterialityDiff:EasyD)inverselyAnswer:DTerms:PreliminaryjudgmentaboutmaterialityamountofevidenceaccumulatedDiff:EasyObjective:LO92AACSB:Ref
7、lectivethinkingskills5)WhichofthefollowingistheprimarybasisusedtodecidematerialityfafprofitentityA)salesB)assetsC)incomebefetaxD)AlloftheaboveAnswer:CTerms:PrimarybasistodecidematerialityfafprofitentityDiff:EasyObjective
8、:LO92AACSB:Reflectivethinkingskills6)Auditingstards________thatthebasisusedtodeterminethepreliminaryjudgmentaboutmaterialitybedocumentedintheauditfiles.A)permitB)donotallowC)requireD)stronglyencourageAnswer:CTerms:Auditi
9、ngstardsPreliminaryjudgmentaboutmaterialitydocumentedDiff:EasyObjective:LO92AACSB:Reflectivethinkingskills7)Amountsinvolvingfraudareusuallyconsidered________imptantthanunintentionalerrsofequaldollaramounts.A)lessB)noless
10、C)nomeD)meAnswer:DTerms:AmountsinvolvingfraudDiff:EasyObjective:LO92AACSB:Reflectivethinkingskills8)Qualitativefactscanaffectanauditsassessmentofmateriality.WhichofthefollowingstatementsistrueI.Misstatementsthatareotherw
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