Metropolia's Open UAS, Study Paths orientation 19.8.2016: Business and Administration
Study Break UAS 2011
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Transcript of Study Break UAS 2011
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1. While evaluating the integrity of management,which would be considered to be the leastuseful?
A. Inquiries of managementB. Communications with preceding auditor
C. Inquiries of other third parties
D. Evaluate previous experiences with client
A. Inquiries of management
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2. Outside specialists include all of thefollowing except:
A. Appraisers
B. Internal auditors
C. Actuaries
D. Attorneys
B. Internal auditors
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3. In order to understand the entitys ______, wemust understand matters such as theaccounting principles, revenue recognitionpractices, and financial statement presentation
and disclosure.A. Business Operations
B. Investing Activities
C. Financing Activities
D. Financial Reporting
D. Financial Reporting
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4. ______ are the operational approachesby which management intends toachieve its objectives.
A. Entitys objectives
B. Entitys strategies
C. Business risks
D. Financing activities
B. Entitys strategies
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2. Any amount of misstatement that is lessthan the level of materiality would bereferred to as:
A. Quantitative misstatement
B. Material misstatement
C. Tolerable misstatement
D. Probable misstatement
C. Tolerable misstatement
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3. Materiality and audit evidence are said tohave a(n) _______ relationship.
A. Inverse
B. Converse
C. Obtuse
D. Correlating
A. Inverse: hubungan timbal balik
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4. This technique, often referred to as a vertical
analysis, involves calculating the percentage of
a related total and then comparing to expected
amounts.
A. Ratio Analysis
B. Trend Analysis
C. Absolute Data ComparisonsD. Common-size Financial Statements
D. Common-size Financial Statements
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5. In developing an expectation range, an auditor shoulduse all of the following, except:
A. Comparable prior periods: memberikan pertimbanganbagi perubahan yang diketahui
B. Formal budgets and forecasts: penggunaan anggranyg disiapkan klien dan peramalan untuk periodeberjalan
C. Industry data: persentase ukuran umum, rasio dan
data tern perusahaanD. All of the above should be used
D. All of the above should be used
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1. Audit risk is set according to:
A. AICPA guidelines
B. Audit firm policy
C. SEC regulationsD. GAAS
B. Audit firm policy : biasanya pertimbangan profesionalyg berkenaan dengan keyakinan yang memadai dan
keseluruhan tingkat resiko audit dirancang sebagaisuatu kebijakan kantor akuntan publik, resiko auditakan dapat dibandingkan antara satu audit denganaudit lainnya.
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2. Which of the following is not a component of the fraud triangle?
A. Adequate training
B. Opportunity: situasi yang terjadi menyebabkan muncul
kesempatan untuk melakukan kecurangan, seperti kemampuan
manajemen untuk mengesampingkan pengendalian, ketiadaanpengendalian, atau pengendalian tidak efektif.
C. Rationalization: : Hal-hal diatas termasuk dalam pelaksanaan
kecurangan dapat dijadikan sebuah alasan yang masuk akal atas
perbuatan curang.
D. Incentives:manajemen atau karyawan lain mendapatkan insentifatau dalam tekanan, di mana menjadi alas an untuk melakukan
kecurangan.
A. Adequate training
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3. All of the following are objectives of abrainstorming session except:
A. Allow management to set the tone
B. Allow for junior members to benefit from seniormembers
C. Allow for a fresh outlook on situation
D. Allow for identification of actual occurrences of
fraud
D. Allow for identification of actualoccurrences of fraud
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Tujuan diadakan sesi
brainstormingantara lain:
Memperkenankan anggota rekan muda dalamaudit team untuk mendapatkan manfaat darianggota rekan tua yang berupa pengetahuan
atas klien audit dan bagaimana kecurangandapat terjadi.
Memberikan pandangan baru pada anggotayang berpengalaman terhadap risiko yang
terjadi yang mungkin terlewat dari pengamatan. Menegaskan bahwa kecurangan akan selalu
ada dalam setiap audit.
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4. Which of the following is the correct audit
risk model?
A. AR = IR x CR x DRB. IR = AR x CR x DR
C. CR = IR x AR x DR
D. DR = CR x IR x AR
A. AR = IR x CR x DR
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5. ______ is the risk that a material misstatement
could occur and will not be prevented or
detected by the entitys internal controls.
A. Inherent Risk
B. Audit Risk
C. Control Risk
D. Detection Risk
C. Control Risk
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6. The components of preliminary audit strategies
include all of the following except:
A. Assessed level of inherent risk
B. Planned assessed level of control risk
C. Actual assessed level of control risk
D. Planned assessed level of analytical
procedures risk
C. Actual assessed level of control risk
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1. _____ is a process that assesses thequality of internal control performanceover time.
A. Control activities
B. Risk assessment
C. Information and communication
D. Monitoring
D. Monitoring
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2. This limitation of an entitys internal controlsoccurs when two or more individuals acttogether to perpetrate and conceal fraud.
A. Breakdowns: kemacetan dalam melaksanakanpengendalian
B. Collusion
C. Management override: penolakan manajemen
D. Mistakes in judgment: kesalahan
pertimbangan
B. Collusion
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3. Which of the following does not influence the
control environment?
A. Managements Philosophy
B. Adequate Training
C. Hiring Processes
D. All of the above influence the control
environment
D. All of the above influence the control
environment
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4. This component of control activities ensures that
every transaction is authorized by
management acting within the scope of their
authority.A. Authorization Controls: pengendalian fisik
B. Segregation of Duties: pemisahan tugas
C. Information Processing ControlsD. All of the above
A. Authorization Controls
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5. This computer application control is designed to ensure
that the processing results are correct and only
authorized personnel receive the information.
A. Input Controls: mendeteksi dan melaporkan kekeliruandalam data untuk diproses
B. Processing Controls: menyediakan keyakinan yg
memadai bahwa pemrosesan komputer telah
dilaksanakan seperti yg diharapkan
C. Output Controls
D. Data Controls
C. Output Controls
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6. All of the following are procedures used to
obtain an understanding of internal controls
except:
A. Inspecting documents
B. Inquiries of clients customers
C. Inquiries of management
D. All of the above procedures are used
B. Inquiries of clients customers
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7. This form of documentation is a diagram thatuses symbols to identify the steps involved inprocessing information through the accounting
system.A. Questionnaire
B. Flowchart
C. Decision Table
D. Narrative Memoranda
B. Flowchart
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1. This step in assessing control risk allows the auditor toconsider the points at which errors or fraud couldoccur.
A. Evaluate Evidence: mengevaluasi n membuat
penilaianB. Perform Tests of Controls:pengujian pengendalian
C. Identify Potential Misstatements: salah saji potensial
D. Identify Necessary Controls: pengendalian yg
diperlukan
C. Identify Potential Misstatements
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2. This CAAT uses dummy transactions that are processedunder auditor control by the clients computer systemand the output is evaluated against expectations.
A. Parallel Simulation: data aktual diproses ulang
B. Test Data: transaksi buatan disiapkan oleh auditor dandiproses menurut pengendalian auditor
C. Integrated Test Facility: membutuhkan pembentukansuatu subsistem yang kecil dalam sistem teknologiinformasi reguler
D. None of the above
B. Test Data
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3. While evaluating the operating effectiveness of a
control, the tests of controls are concerned with
all of the following except:
A. How the control was applied
B. The consistency with which it was applied
C. When it was applied
D. By whom it was applied
C. When it was applied
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4. Auditors are required to report a deficiency ininternal controls to management and the auditcommittee when there is a(n):
A. Internal Control DeficiencyB. Significant Deficiency
C. Material Weakness
D. No Deficiencies
B. Significant Deficiency and C. MaterialWeakness
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1. Which of the following is the correct
representation of detection risk?
A. DR = AP x CR
B. DR = AP x IR
C. DR = TD x AP
D. DR = TD x AR
C. DR = TD x AP
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2. Which of the following is not a step forassessing the risk of a material misstatement?
A. Evaluate the magnitude of potential misstatement
B. Evaluate the likelihood of potential misstatement
C. Evaluate who identified the potential misstatementD. Evaluate the type of potential misstatement
C. Evaluate who identified the potentialmisstatement
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3. This type of test determines the fairness
of significant financial statement
assertions.
A. Tests of Controls
B. Substantive Tests
C. Inherent Tests
D. None of the above
B. Substantive Tests
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4. This type of substantive test involvescomparing plausible relationships among bothfinancial and nonfinancial data.
A. Initial ProceduresB. Substantive Analytical Procedures
C. Tests of Details of Transactions:penelusuran(tracing) n pemeriksaan(vouching)
D. Tests of Details of Balances: perolehan bukti secara
langsung tentang saldo akun
B. Substantive Analytical Procedures
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5. This choice in designing a substantive test
specifically identifies the size of a sample that
is needed to meet the acceptable level of
detection risk.A. Nature: sifat
B. Timing
C. Extent: luas
D. Staffing: pemilihan staff
C. Extent
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2. The risk that the sample supports the conclusion
that the recorded account balance is not
materially misstated when it is materially
misstated is:A. Risk of assessing control risk too low
B. Risk of assessing control risk too high
C. Risk of incorrect acceptance
D. Risk of incorrect rejection
C. Risk of incorrect acceptance
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3. The _____ represents the way the
auditor identifies the performance of
internal controls of interest.
A. Population
B. Sampling Unit
C. Materiality
D. Sampling Risk
B. Sampling Unit
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4. The _____ is the maximum rate ofdeviation from a control that an auditor iswilling to accept and still use the planned
control risk.A. Tolerable deviation rate
B. Maximum deviation rate
C. Maximum error rate
D. Inherent risk
A. Tolerable deviation rate
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5. This type of test can be used to estimatethe total dollar amount of a population orthe total dollar amount of error in a
population.A. Test of Controls
B. Attribute Tests
C. Audit Tests
D. Substantive Tests
D. Substantive Tests
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6. In PPS, an item snagged in the selection
of the sample is know as the ______.
A. Sampling Unit
B. Logical Sampling Unit
C. Population
D. Tolerable Misstatement
B. Logical Sampling Unit