1.Mauro Inc. changed its method of computing depreciation on plant assets from the straight-line method to the double-declining balance method in 2017. The effects of the change were material, the auditor concurred with and accepted the change, and the change was properly disclosed in the financial statement footnotes. In this case, the auditor would issue a (an): *

a.Adverse opinion

b.Unqualified opinion

c.Qualified opinion

d.Unqualified opinion plus an explanatory paragraph

2.Inherent risk is ________ related to detection risk and ________ related to the amount of audit evidence. *

a.Directly, inversely

b.Inversely, inversely

c.Inversely, directly

d.Directly, directly

3.The auditor conducts a bank reconciliation to verify that the bookkeeper is doing this on a monthly basis. This is an example of: *

a. Inspection of records and documents

b. Scanning

c. Reperformance

d. Recalculation

4.Which of the following factors does an auditor generally need to consider in planning a particular audit sample for a test of controls? *

a.Number of items in the population

b.Total dollar amount of the items to be sampled

c.Desired confidence level

d.Risk of assessing control risk too high