The audit program contains procedures intended to:

Question 8 options:

A) provide support for the financial statements

B) gather evidence to support the auditor’s opinion

C) certify that the financial statement accounts are accurate

D) assist the client in preparing the financial statements

Question 9 (4 points)

The auditor must obtain “sufficient, competent” evidential matter to support his opinion. “Competent” means:

Question 9 options:

A) enough

B) relevant

C) written

D) believable

Question 10 (4 points)

The auditor is evaluating whether the client consistently uses prenumbered sales invoices. This is an example of:

Question 10 options:

A) dual-purpose testing

B) materiality testing

C) substantive testing

D) control testing

Question 11 (4 points)

The auditor obtains a bank statement from the client’s bank to obtain evidence about the client’s cash balances. This evidence is regarded as competent because it’s

Question 11 options:

A) free from bias

B) sufficient

C) conclusive

D) persuasive

Question 12 (4 points)

Which of the following characteristics or actions is not necessary for evidence to be useful to the auditor?

Question 12 options:

A) Evidence must be evaluated in an unbiased manner by the auditor.

B) Evidence must persuade the auditor that the audit objective has been met.

C) Evidence must respond to the audit objective for which it’s being gathered.

D) Evidence must be convincing, beyond all doubt.

Additional Requirements 

Level of Detail: Only answer needed