Auditing The Art and Science of Assurance Engagements 15E Canadian Alvin A. Arens Test bank
Auditing The Art and Science of Assurance Engagements
( Test Bank)
Auditing The Art and Science of Assurance Engagements 15E Canadian Alvin A. Arens Test bank
Edition:15E Canadian
Author Name: Alvin A. Arens
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Exam
Name___________________________________
MULTIPLE CHOICE.
Choose the one alternative that best completes the statement or answers the question.
1)
What is the nature of the service provided when an auditor evaluates information using suitable
criteria and issues a report that attests to the reliability of the information?
1) A) compilation engagement
B) attestation engagement
C) internal audit engagement
D) review engagement
2)
The No-Name Agency conducts an independent service for a company to determine if its suppliers
have complied with health and safety regulations, child labour guidelines, and other employee
welfare issues. What type of service is No-Name providing?
2) A) compilation B)
review C)
assurance D)
attest
3) Which of the following is an example of an attestation engagement? 3)
A) an audit of internal controls over financial reporting
B) accounting and bookkeeping services for the accounts
C) preparation of the annual financial statements with notes
D) completion of provincial and federal tax returns
4) When do individuals and organizations typically need assurance services? 4)
A) for five years from the start of an organization until debt is retired
B) usually only when organizations obtain debt or other loans
C) only when historical data, such as financial information, need to be audited
D) whenever assurance is provided by a practitioner who is independent and unbiased
5) A major type of assurance service performed by large public accounting firms is 5) A)
reviewing.
B) auditing.
C) compilation.
D) management c
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