Auditing and Attestation Paper 9

1

Which of the following is least likely to be considered by an auditor considering engagement of an information technology (IT) specialist on an audit?






2

Which of the following strategies would a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system?






3

Which of the following is not a major reason for maintaining an audit trail for a computer system?






4

Computer systems are typically supported by a variety of utility software packages that are important to an auditor because they






5

An auditor would most likely be concerned with which of the following controls in a distributed data processing system?






6

Which of the following types of evidence would an auditor most likely examine to determine whether internal control is operating as designed?






7

An auditor anticipates assessing control risk at a low level in a computerized environment. Under these circumstances, on which of the following activities would the auditor initially focus?






8

After the preliminary phase of the review of a client’s computer controls, an auditor may decide not to perform tests of controls related to the controls within the computer portion of the client’s internal control. Which of the following would not be a valid reason for choosing to omit such tests?






9

Auditing by testing the input and output of a computer system instead of the computer program itself will






10

Which of the following client information technology (IT) systems generally can be audited without examining or directly testing the IT computer programs of the system?






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