Principles Of Auditing & Other Assurance Services
21st Edition
ISBN: 9781259916984
Author: WHITTINGTON, Ray, Pany, Kurt
Publisher: Mcgraw-hill Education,
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Chapter 20, Problem 29IOQ
To determine
Identify the appropriate answer related to the benchmarking of the attest services.
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What are the two main categories of the Internal Audit Standards?
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b) Planning and Execution
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d) Audits and Consulting
Explain the relationship betweenaudit objectives and theaccumulation of audit evidence.
Explain the relationships among audit services, attestation services,and assurance services, and give examples of each.
Chapter 20 Solutions
Principles Of Auditing & Other Assurance Services
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- The scope of an audit includes: a. Reliable Information b. Legal Requirements c. Entity Aspects d. All options are correctarrow_forwardAuditing is based on the assumption that financial data and statements are A. Verifiable B. Consistently applied C. Presented fairly D. In conformity with appropriate criteriaarrow_forwardThe meaning, objectives and effectiveness of audit reports.arrow_forward
- Describe the major quality of external audit.arrow_forwardther types of assurance services provided by CPAs have developed as a natural extension of the audit function. Required: a. Explain what is meant by the term assurance services. b. Describe the forces that have caused a demand for other types of assurance services. c. Describe the subset of assurance services governed by the Statements of Standards for Attestation Engagements.arrow_forwardThe auditing assesses the reliability and sufficiency of the information through _____________ a. Comparison b. Testing c. Evaluation d. Judgementarrow_forward
- Please explain the qualified and unqualified audit report with appropriate examplesarrow_forwardThe particular and specialized actions that auditors take to obtain evidence during a specific engagement are known asa. Audit procedures.b. Audit standards.c. Interpretive publications.d. Statements on Auditing Standardsarrow_forwardHelp me understand the distinction between an external audit and a Review Engagement.arrow_forward
- Which of the following BEST describes the purpose of the audit planning phase? a) To determine the timing of the audit work. b) To communicate the results of the audit. c) To document the scope, objective(s), preliminary risk assessment and plan for the audit. d) To document the plan for substantive audit requirements.arrow_forwardExplain the audit objectives of existence or occurence, completeness, rights and obligations, valuation or allocation, and presentation and disclosurearrow_forwardDescribe the sources of audit evidence and levels of reliability.arrow_forward
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