_________Help define the role and responsibilities of auditors to internal and external entities.
Where as _______establish the basic principles and guidance to assist auditors in the performance of
their duties?
C
Audit standards were developed and are followed for all of the following reasons EXCEPT:
D
All of the following groups benefit from the existence of audit standards in a variety of ways EXCEPT:
B
Governmental auditing is distinctive and encompasses different requirements from auditing
commercial or not-for-profit enterprises. The standards that apply specifically to government audits
are all of the following EXCEPT:
A
The ____________ promulgates standards for government organizations. INTOSAI standards are a
model for government audit standards, established and endorsed by the INTOSAI organization, but
which must be adopted and/or modified by the _________ of any specific country in order to be
used?
C
The purpose of the external quality control review is to determine whether the organizations
internal quality control system is in place and operating effectively to provide reasonable assurance
that established policies and procedures and applicable auditing standards are being followed.
C
One mechanism to help ensure the proper application of audit standards is through ____________.
The purpose of _______________ is to provide feedback to management on the effectiveness of the
quality control policies and procedures of an organization:
B
A __________________________ letter is usually developed with either a qualified or unqualified
opinion. Obviously a qualified opinion will warrant significant remedial action by the audit
organization:
D
The application of the appropriate audit standards is dependent on all of the following issues
EXCEPT:
D
The application of appropriate standards depends on all of the following EXCEPT:
C