ACC210 Past Questions

ACC210

The two main types of computer assisted audit technique
Answer: audit soft ware and test count

The following are techniques for recording the assessment of control risk except
Answer: text book

The main objective of the auditor as regards financial statement is
Answer: ascertain if the financial statement shows true and fair view

Section 334 of CAMA1990, places the burden of preparing the financial statements of a company on the
Answer: directors

The difference between what the public perceived as the duty of an external auditor and the actual duty of an external auditor is
Answer: expectation gap

The test performed to obtain audit evidence about the effectiveness of the internal control system is
Answer: test of control

One of the distinguishing features between internal auditors and external auditors is that
Answer: external auditor is appointed by the shareholders whereas the internal auditor is an employee of his company

Which of the following is not an elements of assurance engagement
Answer: consideration

The following is not one of the fundamental principles set out in the ICAN code of conduct
Answer: comparability

Which of the international standard of auditing (ISA) represents audit evidence
Answer: isa 500.

The two main types of computer assisted audit technique
Answer: audit soft ware and test count

The following are techniques for recording the assessment of control risk except
Answer: text book

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