Free Access BEAC.CPEA.v2022-03-08.q28 Practice Test (Page 6)

Question 21

The factors that affect reasonable assurance include all of the following Except:

A.Use of testing (Sampling)

B.Remuneration of the auditor

C.Persuasive nature of audit evidence

D.Interest limitations of accounting and internal control

Question 22

The Kyoto Protocol:

A.Is part of an international effort to protect the environment?

B.Is part of the United Nations Convention on climate change?

C.All of the above

D.Is a commitment by Canada and other countries to reduce greenhouse gas emissions

Question 23

A business incurring costs for rent accrued at a balance sheet date on space the business occupies should most properly list the rent cost on the business's balance sheet as which one of the following?

A.current liabilities

B.prepaid expenses

C.deferred income

D.current assets

Question 24

Analytical procedures used in planning an audit should focus on identifying which one of the followings?

A.Areas that may represent specific risks relevant to the audit

B.Material weaknesses in the internal control structure

C.The predictability of financial data form individual transactions

D.The various assertions that are embodied in the financial report

Question 25

The audit which is a review of any part of an entity's operating procedures and methods is known as:

A.Operational audits

B.Technical Audits

C.Financial statement audits

D.Compliance audits

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Question 21

Question 22

Question 23

Question 24

Question 25

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