1.Auditors are willing to accept a higher risk that their audit procedures may not detect a material misstatement ________.

-when control risk is low

-when detection risk is low

-when control risk is high

-when detection risk is high

2.Auditors communicating directly with a clients bank regarding the existence of the clients cash account balances at year-end would be an example of an:

-illegal communication

-audit issue

-independent source

-internal source

3,The amount of evidence that an auditor must collect is a function of __________.

-prior years audit risk

-the risk of material misstatement in a relevant assertion for an account balance or class of transactions

-the ability of the client to provide all documentation requested by the auditor

-a detailed assessment of the clients system of internal control

4.In audit evidence, which of the following refers to the logical connection with the assertion being tested?

-Appropriateness

-Reliability

-Relevance

-Sufficiency

5.The sufficiency of audit evidence refers to the _______.

-source, form, or nature of the audit evidence

-quantity of audit evidence gathered

-quality of audit evidence gathered

-ogical connection with the assertion being tested

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