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6. Analytical procedures are most likely to detect: a. Weaknesses of a material nature in internal control b. Unusual transactions. c. Noncompliance with prescribed control activities, d. Improper separation of accounting and other financial duties. able 7. Wecepting an balance statement unting sieni managem 7. Which of the following should the auditors obtain from the predecessor auditors before accepting an audit engagement? a. Analysis of balance sheet accounts. b. Analysis of income statement accounts c. All matters of continuing accounting significance. d. Facts that might bear on the integrity of management. As one step in testing sales transactions, a CPA traces a random sample of sales journal entries to debits in the accounts receivable subsidiary lediger. This test provides evidence as to whether a. Each recorded sale represents a bona fide transaction b. All sales have been recorded in the sales journal. C. All debit entries in the accounts receivable subsidiary ledger are properly supported by sales journal entries. d. Recorded sales have been properly posted to customer accounts 9. Which of the following would be least likely to be considered an objective of internal control? a. Checking the accuracy and reliability of accounting data. b. Detecting management fraud. c. Encouraging adherence to managerial policies. d. Safeguarding assets. 10. A primary objective of procedures performed to obtain an understanding of internal control is to provide the auditors with: a. Knowledge necessary to determine the nature, timing and extent of further audit procedures. b. Audit evidence to use in reducing detection risk. c. A basis for modifying tests of controls. d. An evaluation of the consistency of application of management policies