An auditor is performing audit procedures to determine if the allowance for doubtful accounts is fairly stated. What is the primary management assertion they are addressing by performing these procedures?

	a.	Completeness
	b.	Occurrence
	c.	Valuation
	d.	Rights and Obligations

2. An auditor is concerned that sales which occurred in 2013 have mistakenly been recorded in 2012. Which assertion is the auditor addressing?

	a.	Existence
	b.	Accuracy
	c.	Cutoff
	d.	Completeness

3.An auditor is performing audit procedures to gather evidence that depreciation expense has been properly recorded. What audit evidence will be most helpful in addressing this?

	a.	Recalculation
	b.	Observation
	c.	Confirmation
	d.	Inquiry of client

4.Accounts payable that exist but are not recorded in the general ledger would make which of the following management assertions incorrect?

	a.	Classification
	b.	Cutoff
	c.	Existence
	d.	Completeness

5.The assumption that management is not unquestionably honest is an example of _____.

	a.	a test of internal control
	b.	reasonable assurance
	c.	inquisitive mind requirement
	d.	professional skepticism

6. Which of the following statements correctly describes analytical procedures?

	a.	Required component of audit planning and completion.
	b.	Used to compare account balances to auditor expectations.
	c.	Useful indicator for determining whether the client company has financial problems.
	d.	All of the above.

7. Why would an auditor attempting to determine the completeness of accounts payable choose not to use the confirmation method?

	a.	The evidence would not be objective.
	b.	The evidence would not be reliable.
	c.	The evidence would not be relevant.
	d.	Confirmation is only used for income statement account balances.