AUD 6

Question 1

What is parallel simulation?

Answer 1

It is a technique that is used by an auditor in which the auditor reprocesses the client’s data using the auditor’s own software.

Question 2

What is an integrated test facility?

Answer 2

An integrated test facility uses test data commingled with real data within a system.

Question 3

T/F: When auditing F/S in accordance w/ GAS the auditor is required to report on the scope of internal control?

Answer 3

True.

Question 4

T/F: When auditing F/S in accordance w/ GAS the auditor is required to report on the scope of tests of compliance with law and regulations?

Answer 4

True.

Question 5

In GAS if you find acts of noncompliance that have a material effect on the program…?

Answer 5

Qualified or adverse opinion.

Question 6

T/F: In a Government report on compliance an auditor would include an opinion?

Answer 6

True.

Question 7

T/F: An auditor will not express an opinion on the effectiveness of internal control over compliance?

Answer 7

True.