TMA

All these are sources of light energy except…
 Glowworms, jellyfish, foxfire  are classified as …
In the absence of light energy …cannot take place
Protons and neutrons are collectively called…
The famous equation: E = mc2 is attributed to…
In every nuclear fission …is produced along with energy.
When two or more light nuclei combine to form a heavier nucleus with the release of a large amount of energy,…occurs.
Many nuclear power plants are now being used to generate cheap …
… from nuclear energy plants are used in agriculture as radioactive tracers and preservatives
Uranium from which nuclear energy is generated is found everywhere in the crust of the Earth, hence it is …
Regulation of Audit and Assurance services is effected through the following except _______
The ________ is the unified body that should set accounting and auditing standards, enforce and monitor compliance with those standards and oversee the self-regulatory accountancy professional bodies in Nigeria
_________ is a process by which money earned from criminal activities (‘dirty money’) is transferred and transformed so that it appears to have come from a legitimate source (‘clean money’).
__________ imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships.
_______ implies that a professional accountant shall not perform a professional service if a circumstance or relationship biases or unduly influences the accountant’s professional judgment with respect to that service.
The principle of _______ provides that an accountant must not use information acquired as a result of professional and business relation for his personal advantage or that of third parties.
The principle of ______ imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that may discredit the profession.
_______ is the separation of illegally obtained money from its source through a series of financial transactions that makes it difficult to trace the origin
The principle of _______ imposes an obligation on all professional accountants to be  straightforward  and  honest  in  all  professional  and  business  relationships.
There is a ______threat when a professional accountant reviews his or her own work or advice as part of an assurance engagement
Because little amount of … is needed to produce more nuclear energy as compared to traditional sources, it is very cheap.
Nuclear energy is…
…is a natural phenomenon which measures the degree of randomness or disorderliness in a system.
 From this equation :ΔS = (ΔH-ΔF)/T ,  ΔS stands for…
…is a colourless, odourless and tasteless gas that is formed when carbon in fuel is not burned completely.
All these are pollutants except…
All these are greenhouse gases except…
 â€¦ is a triatomic oxygen molecule that is harmful to breathe.
Ozone depletion can result into all these except…
 â€¦ is formed when Sulphur dioxide and oxides of Nitrogen are emitted into the environment by combustion of fossil fuels.
Regulation of Audit and Assurance services is effected through the following except _______
The ________ is the unified body that should set accounting and auditing standards, enforce and monitor compliance with those standards and oversee the self-regulatory accountancy professional bodies in Nigeria
_________ is a process by which money earned from criminal activities (‘dirty money’) is transferred and transformed so that it appears to have come from a legitimate source (‘clean money’).
__________ imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships.
_______ implies that a professional accountant shall not perform a professional service if a circumstance or relationship biases or unduly influences the accountant’s professional judgment with respect to that service.
The principle of _______ provides that an accountant must not use information acquired as a result of professional and business relation for his personal advantage or that of third parties.
The principle of ______ imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that may discredit the profession.
_______ is the separation of illegally obtained money from its source through a series of financial transactions that makes it difficult to trace the origin
The principle of _______ imposes an obligation on all professional accountants to be  straightforward  and  honest  in  all  professional  and  business  relationships.
There is a ______threat when a professional accountant reviews his or her own work or advice as part of an assurance engagement
Regulation of Audit and Assurance services is effected through the following except _______
The ________ is the unified body that should set accounting and auditing standards, enforce and monitor compliance with those standards and oversee the self-regulatory accountancy professional bodies in Nigeria
_________ is a process by which money earned from criminal activities (‘dirty money’) is transferred and transformed so that it appears to have come from a legitimate source (‘clean money’).
__________ imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships.
_______ implies that a professional accountant shall not perform a professional service if a circumstance or relationship biases or unduly influences the accountant’s professional judgment with respect to that service.
The principle of _______ provides that an accountant must not use information acquired as a result of professional and business relation for his personal advantage or that of third parties.
The principle of ______ imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that may discredit the profession.
_______ is the separation of illegally obtained money from its source through a series of financial transactions that makes it difficult to trace the origin
The principle of _______ imposes an obligation on all professional accountants to be  straightforward  and  honest  in  all  professional  and  business  relationships.
There is a ______threat when a professional accountant reviews his or her own work or advice as part of an assurance engagement
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_______ in the case of an audit is a level of care and competence that will help to minimize the risk of material errors or misstatement in the financial statements.
________ is an act or omission which occurs because the auditor failed to exercise that degree of reasonable skill and care which is reasonably to be expected in the circumstances of the audit case.
___________ is the gap between what users of auditor’s reports believe to be the purposes of the audit compared with the actual nature of the assurance reported to them by auditors.
_________ gap arises as a result of a misunderstanding of the role of the auditor and the information conveyed by the auditor’s report
________ is a process of responding to an invitation to quote for a new audit work.
_________ is a practice of charging less than the market rate for an audit when tendering for new clients.
An audit ________ letter is a contract document which defines the terms and scope of the audit engagement.
If the audit risk is 5%, this means that the auditor accepts that there will be a
______ risk is the risk of a material misstatement occurring in an assertion assuming no related internal controls
______ risk is the risk that the auditor’s own procedures and review of the financial statements will not detect material misstatements
The acronym EDI stands for _______
______ software is computer programs used by the auditor to extract information from a client’s computer-based information system, for use in the audit.
__________ test are tests which seek to provide audit evidence that internal control procedures are being applied as prescribed.
________  test is an audit test which seeks direct evidence of the correct treatment of a transaction
______ risk is the risk that the sample chosen may not be representative of the population as a whole.
_______ risk arises from factors that cause the auditor to reach an erroneous conclusion for any reason not related to the size of sample,
A/An________opinion is expressed when the effect of a disagreement is so material and pervasive to the financial statements that the auditor concludes that a qualification of the report is not adequate to disclose the misleading or incomplete nature of the financial statements
_______ is an act of examining, searching and inquiring into a matter with adequate care and accuracy, usually undertaken to obtain information of particular or special nature
_______ reserve is established and maintained to cover fluctuations in securities and variation in statistical estimates
The following are the main types of public sector audit except
Accounting concepts are broad basic _______ that underlie the periodic financial statements of business enterprises
The going concern assumption implies that assets are valued at their historical cost not their _________
The _______ is concerned with allocating expenses and income to the periods to which they relate
_________ are amounts provided to allow for liabilities that are anticipated but not yet quantified precisely, or for reductions in asset values
Assets – Liabilities = _________
A __________ transaction  is one in which goods or services are paid for in cash or by cheque when they are received or delivered.
________ discount is a reduction in the amount that the customer has to pay, provided payment is made within a given period stipulated by the seller at the time of sale
A/An ___________ is a source document sent by the seller, and is primarily to inform the buyer how much is owed for the goods supplied.
Before a transaction is recorded in the ledger, it must first be entered in a book of _________
_______ is sent by the seller to inform the buyer how much is owed for the goods supplied
________ is a list of the balances in the general ledger at the end of an accounting period
_________ are debts owed by a business that are payable within one year from the date of the statement of financial position.
_________ capital refers to the amount of money invested in the business by the owner(s)
______ discount is the amount allowed off normal selling price at the time goods are being sold to encourage the customer to buy the goods or to buy in larger quantity than he would have done ordinarily.
The determination of gross profit is usually carried out in the statement of _________
The statement of _______is a list of the assets, liabilities and capital of a business at the end of a given accounting period.
________ assets are items not specifically bought for resale but to be used in the production or distribution of those goods normally sold by the business
_____ assets are items that are normally kept by a business for less than one accounting year.
Cash transactions not made through the bank are generally recorded in _______
_________ is a book or record in which bank/cash transactions are recorded

 

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