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Auditing and Fraud

  1.  
    Which of the following is not an audit type?
    A. Financial B. Operational C. Compliance D. External E.
  2.  
    Which of the following is not an audit assertion?
    A. Existence B. Completeness C. Cut-off D. Re-computation E. Classification F.
  3.  
    Which of the following is not a component of the audit risk model?
    A. Inherent Risk B. Corrective Risk C. Detection Risk D. Corrective Risk
  4.  
    Which of the following is an audit risk?
    A. B. Unqualified opinion on materially misstated financial statements C. Loss of customers D. Cash flow problems E. Litigations and claims
Answer Key
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Name: ___________________________________
Date: ___________________________________

Auditing and Fraud (Answer Key)

  1.  
    Which of the following is not an audit type?
    A. Financial B. Operational C. Compliance D. External E.
  2.  
    Which of the following is not an audit assertion?
    A. Existence B. Completeness C. Cut-off D. Re-computation E. Classification F.
  3.  
    Which of the following is not a component of the audit risk model?
    A. Inherent Risk B. Corrective Risk C. Detection Risk D. Corrective Risk
  4.  
    Which of the following is an audit risk?
    A. B. Unqualified opinion on materially misstated financial statements C. Loss of customers D. Cash flow problems E. Litigations and claims

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