Multiple Choice- Audit

7/25/2019 Multiple Choice- Audit

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MULTIPLE CHOICE:

1. A CPA firm studies its personnel advancement experience to ascertain whether individuals meeting stated

criteria are assigned increased degrees of responsibility. This is

evidence of the firm's adherence to prescribed standards of

a.Supervision and review.

b.Continuing professional education.

c.Professional development.

d. uality control.

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. "hich one of the following( if present( would support a finding of constructive fraud on the part of a CPA)

a. Privity of contract. b. *ntent to deceive.

c. $ec+less disregard.

d. ,rdinary negligence.

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-. The CPA firm of nox and nox has been subpoenaed to testify and produce its correspondence and

wor+papers in connection with a lawsuit brought by a third party against one of their clients. nox

considers the subpoenaed documents to be privileged communication and therefore see+s to

avoid admission of such evidence in the lawsuit. "hich of the following is correct)

a./ederal law recogni0es such a privilege if the accountant is a Certified Public Accountant.

b.The privilege is available regarding the wor+papers since the CPA is deemed to own them.


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c. The privileged communication rule as it applies to a CPAclient relationship is the same as that

of attorney2client. d. *n the absence of a specific statutory provision( the law does not recogni0e the

existence of the privileged communication rule between a CPA and his client.

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3. ,f the following statements( which best distinguishes ordinary negligence from gross negligence)

a. /ailure to detect material errors( whether internal control is strong or wea+( suggests gross

negligence.

b. /ailure to exercise reasonable care denotes ordinary negligence( whereas failure to exercise

minimal care indicates gross negligence.

c. 4ross negligence is most probable when the auditor fails to detect errors that occurred under

conditions of strong internal control.

d. The more material the undetected error the greater the li+elihood of ordinary negligence.

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6. ,n 7uly 1( 88( ent purchased common stoc+ of Salem Corp. in an offering sub9ect to the Securities Act

of 1:--. ;ane < Co.( CPAs( rendered an un=ualified opinion on the financial statements of Salem which were

included in

Salem's registration statement filed with the S#C on ;arch 1( 88 ent has commenced an action

against ;ane based on the Securities Act of 1:-- provisions dealing with omissions of facts re=uired

to be stated in the registration

statement. "hich of the following elements of a cause of action under the Securities Act of 1:--

must be proved by ent)

a.ent relied upon ;ane's opinion.

b.ent was the initial purchaser of the stoc+ and gave value for it.

c.;ane's omission was material.


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d. ;ane acted negligently or fraudulently.

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>. The limitation of auditor liability under contract law is +nown as

a. Privity of contract.

b. Contributory liability.

c. Statutory liability.

d. Common law liability.

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?. @nder the Securities Act of 1:--( the registration of securities which are offered to the public in

interstate commerce is

a. &irected toward preventing the mar+eting of securities which pose serious financial ris+s to the

prospective investor. b. !ot re=uired unless the issuer is a corporation. c. ;andatory unless the cost to the

issuer isprohibitive as defined in the S#C regulations. d. $e=uired unless there is an applicable exemption.

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B. The auditor's defense of contributory negligence is most li+ely to prevail when

a. Third party in9ury has been minimal.

b. The auditor fails to detect fraud resulting from management override of the control structure.

c. The client is privately held as contrasted with a public company.

d. @ndetected errors have resulted in materially misleading financial statements.

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:. The ob9ective of =uality control mandates that a public accounting firm should establish policies and

procedures for professional development which provide reasonable assurance that all entry2level personnel

a.Prepare wor+ing papers which are standardi0ed in form and content.

b.ave the +nowledge re=uired to enable them to fulfillresponsibilities assigned.

c. "ill advance within the organi0ation.

d. &evelop specialties in specific areas of public accounting.

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18.

A plaintiff wishes to recover damages from the issuer for

losses resulting from material misstatements in a securities

registration statement. *n order to be successful( one of

the elements the plaintiff must prove is that the

a.Plaintiff was in privity of contract with the issuer or that the issuer +new of the plaintiff.

b.Plaintiff ac=uired the securities.

c.*ssuer acted negligently.

d. *ssuer acted fraudulently.

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11. A basic ob9ective of a CPA firm is to provide professional services that conform with professional

standards. $easonable assurance of achieving this basic ob9ective is provided through

a.A system of peer review.

b.Continuing professional education.


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c.A system of =uality control.

d. Compliance with generally accepted reporting standards.

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1.;ix and Associates( CPAs( issued an un=ualified opinion on

the financial statements of 4lass Corp. for the year ended

&ecember -1( 88. *t was determined later that 4lass' treasurer had embe00led D-88(888 from 4lass

during 88. 4lass sued ;ix because of ;ix's failure to discover the embe00lement. ;ix was unaware of the

embe00lement. "hich of the following is ;ix's best defense)

a. The audit was performed in accordance with 4AAS. b. The treasurer was 4lass' agent and( therefore(

4lass was responsible for preventing the embe00lement. c. The financial statements were presented in

conformity with 4AAP.

d. ;ix had no actual +nowledge of the embe00lement.

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1-. "hich of the following is not a condition for membership in the &ivision for CPA /irms)

a. Participating in peer review.

a.#mploying only CPAs.

b.Conforming to specified continuing professional

education re=uirements.

c.;aintaining ade=uate levels of liability

insurance.

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a.ave the +nowledge re=uired to enable them to fulfillresponsibilities assigned.

b. Possess 9udgment( motivation( and ade=uate experience. c.See+ assistance from persons having

appropriate level

of +nowledge( 9udgment( and authority.

d. &emonstrate compliance with peer review directives.

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1?. *n the case of /ischer v. let0 FEale #xpressG( the auditors were charged with fraud for failing to inform

users of nonexistent accounts receivable. Although the case was settled out of court( it did

encourage the profession to issue a Statement on Auditing Standards relating to

a. $elated party transactions.

b. Auditor responsibility for detecting illegal acts.

c. Audit ris+ assessment.

d. Subse=uent discovery of facts existing at the date of the audit report.

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1B.Accounting firms should establish =uality control

procedures for professional development in order to provide reasonable assurance that

d.Persons promoted possess the appropriate

characteristics to perform competently. b. Personnel will have the +nowledge re=uired to

fulfill responsibilities assigned.

c. The extent of supervision and review in a given

instance will be appropriate.


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d. Association with a client whose management lac+s integrity will be minimi0ed.

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1:. The factor that distinguishes constructive fraud from actual fraud is

a. ;ateriality.

b. uality of internal control.

c. Type of error or irregularity.

d. *ntent.

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8. 4leam is contemplating a common law action against ;oore < Co. CPAs( based upon fraud. 4leam

loaned money to Hilly < Co. relying upon Hilly's financial statements which were audited by ;oore. 4leam's

action will fail if

a.4leam shows only that ;oore failed to meticulously follow 4AAS.

b.

;oore can establish that they fully complied with the statute of frauds.

c. The alleged fraud was in part committed by oralmisrepresentations and ;oore pleads the parol

evidence rule. d.4leam is not a third party beneficiary in light of the absence of privity.

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1. *n the Continental Iending ;achine Corporation case( the court argued that a footnote appearing in the

company's

annual report was confusing and misleading. As a result( the accounting profession

a. #ncouraged practitioners to carry ade=uate liability insurance.

b. *ssued a Statement on Auditing Standards defining related party transactions and assigning

auditor responsibility for detecting material related party transactions and determining that


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the economic substance of such transactions is properly reflected in the financial

statements.

c. *ssued a Statement on Auditing Standards re=uiring auditor presence at the client's physical

inventory ta+ing and auditor confirmation of customer accounts receivable.

d. ;ore clearly defined privity of contract between auditor and client.

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. "or+ing papers prepared by a CPA in connection with an auditengagement are owned by the CPA(

sub9ect to certainlimitations. The rationale for this rule is to

a. Protect the wor+ing papers from being subpoenaed. b. Provide the basis for excluding admission of

the wor+ing papers as evidence because of the privileged communication rule. c. Provide the CPA with

evidence and documentation which may be helpful in the event of a lawsuit. d.#stablish a continuity of

relationship with the client whereby indiscriminate replacement of CPAs is discouraged.

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-. ;ead Corp. orally engaged &ex < Co.( CPAs( to audit its financial statements. The management of ;ead

informed &ex that it suspected that the accounts receivable were materially overstated. Although the

financial statements audited by &ex did( in fact( include a materially

overstated accounts receivable balance( &ex issued an

un=ualified opinion. ;ead relied on the financial

statements in deciding to obtain a loan from City 5an+ to expand its operations. City relied on the

financial

statements in ma+ing the loan to ;ead. As a result of the overstated accounts receivable balance(

;ead has defaulted on the loan and has incurred a substantial loss. *f ;ead sues &ex for negligence

in failing to discover the overstatement( &ex's best defense would be that

a. !o engagement letter had been signed by &ex. b. The audit was performed by &ex in accordance

with generally accepted auditing standards.


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c. &ex was not in privity of contract with ;ead. d. &ex did not perform the audit rec+lessly or with an intent

to deceive.

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3. &ic+ens( a CPA firm's personnel partner( periodically studies the CPA firm's personnel advancement

experience to

ascertain whether individuals meeting stated criteria are assigned increased degrees of responsibility. This

is evidence of the CPA firm's adherence to prescribed

a.Standards of due professional care.

b.uality control standards.

c.Supervision and review standards.

d. $eporting standards.

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6. "est < Co.( CPAs( was engaged by Sand Corp. to audit its financial statements. "est issued an

un=ualified opinion on Sand's financial statements. Sand has been accused of ma+ing negligent

misrepresentations in the financial statements( which $eed relied upon when purchasing Sand stoc+. "est

was not aware of the misrepresentations nor was it negligent in performing the audit. *f $eed sues "est

for damages based upon Section 18FbG and rule 18b26 of theSecurities #xchange Act of 1:-3( "est will

a. Hose( because $eed relied upon the financial statements.

b. Hose( because the statements contained negligent misrepresentations.c. Prevail( because some element

of scienter must be proved. d.Prevail( because $eed was not in privity of contract with "est.

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>. A CPA establishes =uality control policies and procedures

for deciding whether to accept a new client or continue to perform services for a current client. The primary

purpose for establishing such policies and procedures is


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a.To enable the auditor to attest to the integrity or reliability of a client.

b. To comply with the =uality control standards

established by regulatory bodies.

c. To lessen the exposure to litigation resulting from failure to detect irregularities in client

financial statements. d. To minimi0e the li+elihood of association with clients whose management lac+s

integrity.

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?. "hich of the following statements is correct concerning corporations sub9ect to the reporting

re=uirements of the Securities #xchange Act of 1:-3)

a.The annual report Fform 182G need not include auditedfinancial statements.

b.The annual report Fform 182G must be filed with the S#C within 8 days of the end of the

corporation's fiscal year.

c. A =uarterly report Fform 182G need only be filed with the S#C by those corporations that are also

sub9ect to the registration re=uirements of the Securities Act of 1:--. d. A monthly report Fform B2

G must be filed with the S#C after the end of any month in which a materially important event

occurs.

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B. *n a common law action against an accountant( the lac+ of

privity is a viable defense if the plaintiff

a.5ases his action upon fraud.

b.*s the accountant's client.

c. *s a creditor of the client who sues the accountant fornegligence. d. Can prove the presence of

gross negligence whichamounts to a rec+less disregard for the truth.


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A!S"#$% C

:. &onn < Co. is considering the sale of D11 million of its common stoc+ to the public in interstate

commerce. *n this connection( &onn has been correctly advised that registration of the securities with the

S#C is

a. !ot re=uired if the states in which the securities are to be sold have securities acts modeled after

the federal act and &onn files in those states. b. $e=uired in that it is necessary for the S#C to approve the

merits of the securities offered.

c.!ot re=uired if the securities are to be sold through a

registered bro+erage firm.

d. $e=uired and must include audited financial statements as an integral part of its registration.

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-8. Tulip Corp. is a registered and reporting corporation under the Securities #xchange Act of 1:-3. As such

it

a.Can offer and sell its securities to the public without the necessity of registering its securities

pursuant to the Securities Act of 1:--.

b.Cannot ma+e a tender offer for the e=uity securities ofanother registered and reporting

corporation without the consent of the S#C.

c. ;ust file annual reports F/orm 182G with the S#C. d. ;ust distribute a copy of the annual report

F/orm 182G to each of its shareholders.

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-1. A CPA firm issues an un=ualified opinion on financial statements not prepared in accordance with

4AAP. The CPA firm will have acted with scienter in all the following circumstances except where the firm

a.*ntentionally disregards the truth.


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b.as actual +nowledge of fraud.

c.!egligently performs auditing procedures.

d. *ntends to gain monetarily by concealing the fraud.

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-. "hich of the following conditions suggests auditor negligence)

a. /ailure to detect material errors under conditions of wea+ internal control.

b. /ailure to detect collusive fraud perpetrated by members of middle management.

c. /ailure to detect collusive fraud perpetrated by members of top management.

d. /ailure to detect errors occurring outside the internal control structure.

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--. The registration of a security under the Securities Act of 1:-- provides an investor with

a.A guarantee by the S#C that the facts contained in theregistration statement are accurate.

b. An assurance against loss resulting from purchasing thesecurity. c. *nformation on the principal

purposes for which theoffering's proceeds will be used.

d. *nformation on the issuing corporation's trade secrets.

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-3. The principal purpose of the registration re=uirements of the Securities Act of 1:-- is to

a. Prevent public offerings of securities in which management fraud or unethical conduct is

suspected. b. Provide the S#C with the information necessary to determine the accuracy of the facts

presented in thefinancial statements.


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c. Assure that investors have ade=uate information upon which to base investment decisions. d. Provide the

S#C with the information necessary to evaluate the financial merits of the securities being offered.

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COMPLETION%

-6.A committee formed in 1::: to Jfocus on the problem of managed earnings( coo+ie29ar reserves(

purchased $


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A!S"#$% SC*#!T#$

3. Auditor liability under the Securities acts is referred to as liability.

A!S"#$% STAT@T,$E

3-.*n responding to an underwriter's re=uest for a LLLLLLLLLL

LLLLLLLLL( the auditor will li+ely apply certain limitedprocedures to the financial data arising

subse=uent to the most recent audit.

A!S"#$% C,;/,$T H#TT#$

33. *n the #rnst and #rnst v. ochfelder case( the @.S. Supreme Court held that auditors are not liable

for under $ule 18526 of the Securities #xchange Act of 1:-3( but only for .

A!S"#$% !#4H*4#!C#( SC*#!T#$ F/$A@&G

MATCHING%

45. Match each of the responsibilities enumerated below with the bodies charged with that

responsibility.

a. State board of accountancy

b. SEC Practice Section

c. Public Oversight oard

d. Securities and E!change Commission

e. "#CP" $uality Control Standards oard

f. #ndependence Standards oard

g. Emerging #ssues %as& 'orce

h.Panel on "udit Effectiveness


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(((( ). Oversee peer review for public companies.

(((( *. #ssue a guideline for reviewing accounting firm

personnel for promotion.

(((( +. #ssue recommendations directed toward improving the

,uality of independent audits.

(((( 4. -ecommend that the e!ecutive committee of the SEC

Practice Section sanction a member for failing to

comply with the Sections peer review standards.

(((( 5. #ssue a standard prohibiting an accounting firm from

accepting an accounting service engagement from an

audit client on the basis that performing both types

of service might impair ob/ectivity.

(((( 0. -eview prospectus and registration statement of

company contemplating an initial public offering.

(((( 1. -evo&e license of member for committing a

discreditable act.

(((( 2. Monitor '"S deliberations concerning the proper

accounting treatment to be applied to derivatives.

SO3%#O6


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). b

*. e

+. h

4. c

5. f

0. d

1. a

2. g

ESSAY

40."n auditor is sued for negligence by the stoc&holders of an audit client. %he auditor

had issued an un,ualified opinion on the clients financial statements. #t was later

determined that the statements were materially distorted due to errors and fraud.

-e,uired6

a. nder what conditions7 in common law may an auditor be held liable to third parties for

negligence8

b. 9escribe two approaches for differentiating between ordinary negligence and gross

negligence. Cite e!amples to support your approaches.

c. :ho will prevail in the present case8

SO3%#O6

a. %he doctrine of privity states that auditors are liable to third parties for fraud but

not for negligence.Subse,uent court decisions7 such as ltramares v. %ouche7 however7 have

construed gross negligence as constructive fraud. "uditors7 therefore7 may be held liable


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to in/ured third parties for gross negligence7 but not for ordinary negligence. #n

addition7 privity may e!tend to specifically identified third parties &nown by the auditor

to be relying on the audited financial statements.

b. %wo approaches to distinguishing ordinary negligence from gross negligence are

materiality and internal control.Performing an audit with due care should permit the

auditor to detect a material misstatement not cleverly concealed.'or e!ample7 an inventory

e!tension error ;price ! ,uantity< that overstates the ending inventory by *5 percent and

results in a material overstatement of net income should be detected in the ordinary course

of the audit.

Errors or fraud perpetrated because of wea& internal controls are more li&ely to be

detected by the auditor than errors or fraud perpetrated outside the e!isting system of

internal control. 'or e!ample7 material misstatements caused by classification errors

related to repairs and maintenance e!penditures versus property7 plant7 and e,uipment

additions may occur because the persons charged with determining the appropriate accounts

to be debited have not been ade,uately trained. %his constitutes an internal control

wea&ness= and the auditors should have detected the wea&ness and modified their substantive

audit testing accordingly.

Contrast this with a material misstatement caused by management intentionally overriding

e!isting internal control for the purpose of inflating earnings. "s part of the scheme7

documentation supporting fictitious sales may have been fabricated. nder these conditions7

the prudent auditor is less li&ely to detect the fraud.

c. %o prevail in the present case7 the plaintiffs must demonstrate that the auditor was

grossly negligent and must also prove that the plaintiffs were in/ured by the auditors

negligence.

41. ". >ow does the level of ,uality maintenance within the accounting profession impact

the e!pectations gap8 Cite e!amples in your answer.

. :hat is the alternative to self?regulation8 Cite two measures the profession has ta&en

in recent years to meet the challenges posed by the threat of a widening e!pectations gap8


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SO3%#O6

%he goal of self?regulation within the accounting profession is to maintain the ,uality of

accounting services at a level that will satisfy the users of these services. %he

e!pectations gap is the disparity between users and CP"s perceptions of the ,uality of

these services. %herefore7 a decline in either the ,uality of services rendered by CP"s or

users perceptions of ,uality causes a widening of the e!pectations gap. Such diminishments

occur7 for e!ample7 when courts find auditors negligent in the performance of audits or

when the financial press reports incidents of alleged audit failures. Cases involving Phar

Mor7 3incoln Savings and 3oan7 Cra@y Eddie7 and Miniscribe can be cited as

illustrations. CP" consulting services for audit clients impair the appearance of

independence7 and is another means for widening the e!pectations gap and undermining the

perceived effectiveness of self?regulation.

%he alternative to self?regulation is e!ternal regulation by the SEC or a similar public

body. One must remember that the SEC already has the authority granted by the securities

acts to regulate the accounting profession7 but has declined to fully e!ercise that

authority. #f the e!pectations gap were to widen significantly7 however7 and self?

regulation is perceived to be ineffective7 the SEC may well decide to actively pursue its

regulatory powers.

%o meet the challenges posed the threat of a widening e!pectations gap and more e!ternal

regulation7 the profession7 in recent years7 has6

). "ssigned the auditor responsibility for planning the audit to provide reasonable

assurance of detecting material financial statement errors and fraud=

*. -e,uired auditors to evaluate the ability of each audit client to continue as a going

concern=

+. Encouraged clients to appoint audit committees to monitor internal control and arbitrate

disputes between management and the e!ternal auditors=

4. #ssued a new S"S that provides more e!plicit guidance to auditors for detecting fraud

and communicating the findings to management and the board of directors=


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5. Created an #ndependence Standards oard to actively pursue issues involving auditor

independence

42. 'or each of the following capsule cases7 determine the outcome and provide the

rationale to support your conclusion.

). " group of stoc&holders is suing a CP" for failing to detect a material misappropriation

of customer cash receipts by the controller of a company in which the group has

invested. %he fraud occurred because the controller had access to cash as well as the

accounting records. %he fraud was concealed by not recording the receipts. %o conceal the

overstatement of accounts receivable7 the controller inflated sales returns and allowances

and wrote off some of the accounts as uncollectible. %he CP" failed to detect the fraud in

the course of the audit.

*. %he management of a large manufacturer of e!ercise e,uipment inflated net assets and net

earnings by )


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%he CP" had rendered an un,ualified opinion on the financial statements. %his was the first

year the company had been audited. #n past years7 the CP" had performed only a review of

the companys financial statements= but this year the company re,uested an audit as part of

the ban&s conditions for processing the loan application.

SO3%#O6

). %he stoc&holders need to prove gross negligence by the CP"7 inasmuch as they are not

privy to the contract between the CP" and the client. %he CP" appears to have been grossly

negligent in this case. 'irst7 the fraud was facilitated by internal control wea&nesses ?

the controller had access to cash as well as to accounting records. %he CP" should have

noted the wea&ness in assessing internal control and modified substantive audit programs

accordingly. 'urther investigation of the accounts receivable write?offs7 including

contacting customers whose accounts had been written off7 should have enabled the auditor

to detect the fraud. #n summary7 this is a material fraud perpetratedwithin the system of

internal control7 and failure to detect is evidence of gross negligence.

*. %he auditors appear not to be negligent in this case.3i&e Cenco v. Seidman Seidman7

the fraud was perpetrated by top management7 was cleverly concealed7 and was effected by

overriding internal control. "s the court stated in that case7 Aauditors cannot be e!pected

to detect misstatements when management has turned the entity into an Dengine of fraud.B

+. %he CP" will probably lose in this case. "lthough not grossly negligent7 privity will

li&ely be e!tended to the ban& because the CP" &new the ban& was the primary beneficiary of

the audited financial statements. egligence may be inferred by the fact that the auditor

did not e!amine the wor& orders and did not inspect any of the additions.

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o !ovember F16G

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Documents

Multiple Choice- Audit