study break uas 2011

8/7/2019 Study Break UAS 2011

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Study Break

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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Study Break

2. Outside specialists include all of thefollowing except:

A. Appraisers

B. Internal auditors

C. Actuaries

D. Attorneys

B. Internal auditors


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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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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Study Break

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

study break uas 2011

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